Environmental Taxes as an Alternative Financing Instrument in Reducing the Tax Burden on Labor: An Evaluation for EU Member Countries and Turkey
ANKARA AVRUPA CALISMALARI DERGISI-ANKARA REVIEW OF EUROPEAN STUDIES, cilt.20, sa.2, ss.481-510, 2021 (ESCI)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 20 Sayı: 2
- Basım Tarihi: 2021
- Doi Numarası: 10.32450/aacd.1050078
- Dergi Adı: ANKARA AVRUPA CALISMALARI DERGISI-ANKARA REVIEW OF EUROPEAN STUDIES
- Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI)
- Sayfa Sayıları: ss.481-510
- İstanbul Üniversitesi Adresli: Hayır
Özet
Efforts to reduce high tax wedge rates, which have existed for many years in European Union countries, have gained importance after 2015 and governments have made reductions in taxes on labour. Although the European Commission states that governments can use environmental taxes to finance the loss of income from labor taxes, lots member states used consumption and recurrent property taxes to finance these reductions. In this study, whether environmental taxes can be an alternative source for financing labour tax reductions have been discussed by using the document analysis method. As a result, environmental taxes alone will be insufficient to meet labor tax reductions. However, with these taxes, double dividend can be achieved by supporting the financing of income losses as well as protecting the environment.