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Bu çalışmada seçilmiş OECD ülkeleri için 1995-2016 döneminde çevre vergisi gelirlerinin çevre kirliliği üzerindeki etkileri incelenmiştir. Çalışmada çevre kirliliğini temsilen son zamanlarda kullanılmaya başlanan ekolojik ayak izi değişkeni kullanılmıştır. Ampirik analizin ilk bölümünde değişkenlerin durağanlık dereceleri Augmented Dickey-Fuller (ADF) ve Fourier ADF olmak üzere iki farklı birim kök testi ile incelenmiştir. İkinci bölümde, nedensellik sonuçlarını karşılaştırmak için geleneksel nedensellik testlerinden Granger, Sims ve Geweke nedensellik testleri ve yumuşak yapısal kırılmalı yeni Fourier Granger nedensellik testi uygulanmıştır. Çalışmadan elde edilen sonuçlara göre Hollanda ve İtalya için çevre vergisi gelirlerinden ekolojik ayak izine doğru tek yönlü bir nedensellik tespit edilmiştir. Portekiz için ise nedenselliğin yönü ekolojik ayak izinden çevre vergisi gelirlerine doğrudur. Diğer taraftan, İngiltere için değişkenler arasında çift yönlü nedensellik tespit edilmiştir. Çalışmanın sonuçlarının çevre kirliliği ve çevre vergisi politikalarının belirlenmesinde politika yapıcılara yol gösterici olması beklenmektedir.
This study examined the impact of environmental tax revenues on environmental pollution in the period 1995-2016 for selected OECD countries. The study has used ecological footprint variable that has recently started to be used to represent environmental pollution. In the first part of the empirical analysis, the stagnation degrees of the variables were studied by two different units root tests, Augmented Dickey-Fuller (ADF) and Fourier ADF. In the second part, from the traditional causality tests to the comparison of causality results, Granger, Sims and Geweke were applied causality tests and the softly structural breakable new Fourier Granger causality tests. According to the results of the study, a one-way cause has been identified from environmental tax income to ecological footprint for the Netherlands and Italy. For Portugal, the direction of causality is true from ecological footprint to environmental tax revenues. On the other hand, a bilateral causality between the variables for England has been identified. The results of the study are expected to be a guide to policy makers in the determination of environmental pollution and tax policies.
In this study, the effects of environmental tax revenues on environmental pollution were examined for selected OECD countries in the period of 1995-2016. In the study, the ecological footprint variable, which has been used recently to represent environmental pollution, has been used. In the first part of the empirical analysis, the stationarity of the variables has been examined with two different unit root tests, Augmented Dickey-Fuller (ADF) and Fourier ADF. In the second part, to compare the causality results traditional causality tests namely: Granger, Sims and Geweke tests and new Fourier Granger causality test with smooth breaks has been performed. According to the results obtained from the study, a unidirectional causality was determined from environmental tax revenues to the ecological footprint for the Netherlands and Italy. For Portugal, the direction of causality is from ecological footprint to environmental tax revenues. On the other hand, the bidirectional causality was determined between the variables for England. The results of the study are expected to guide policy makers in determining environmental pollution and environmental tax policies.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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