Publication
Title
Improving the methodology for measuring the greening of the tax system
Author
Abstract
In this chapter, we first explore the theoretical concept of the ‘greening of a tax system’. Then we will explore alternative indicators measuring the greening of a tax system. We develop a simple analytical framework. In this, next to the revenue-based indicators, three alternative types of indicators are evaluated using seven evaluation criteria: validity, data availability, comparison over time, international comparability, ease of aggregation, inclusion of exemptions and tax cuts, and limited complexity. Finally, conclusions are drawn with regard to the strong points and the weaknesses of the four types of indicators, and recommendations are formulated for optimizing the analysis of the greening of a tax system.
Language
English
Source (book)
Green taxation and environmental sustainability / Kreiser, L. [edit.]; et al.
Source (series)
Critical issues on environmental taxation ; XII
Publication
Cheltenham : Edward Elgar , 2012
ISBN
978-1-78100-902-4
DOI
10.4337/9781781952184.00011
Volume/pages
p. 3-16
UAntwerpen
Publication type
Subject
Law 
External links
Record
Identifier
Creation 07.03.2024
Last edited 07.03.2024
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