بررسی اثرات مالیات سبز بر میزان انتشارآلاینده‌ها و شاخص توسعه انسانی در ایران: الگوی معادلات همزمان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری اقتصاد دانشگاه مازندران

2 دانشیار اقتصاد دانشگاه مازندران

چکیده

طی دهه­های اخیر ارتباط میان کیفیت محیط­زیست، سطح توسعه­یافتگی جوامع و سلامت در اکثر کشورها از اهمیت بالایی برخوردار بوده است. در اکثر کشورها، مدیریت محیط­زیست و حرکت در جهت حفظ و ارتقای آن یک دغدغه بین­المللی محسوب می­شود. بنابراین هر راه­کار و ابزاری که بتواند کشورها را در این راستا کمک نماید، می­تواند به­عنوان یک راه­کار کلی به حساب آید. یکی از کاراترین و کم هزینه­ترین سیاست­ها در جهت دستیابی به اقتصاد سبز و گذار از شرایط موجود، مالیات­های سبز می­باشد. این ابزار سیاستی از مزیت­های قابل توجهی برخوردار است که در صورت به کارگیری صحیح می­تواند اهداف زیست­محیطی، اقتصادی و اجتماعی را به صورت توأم محقق سازد. بر این اساس، در این پژوهش تأثیر مالیات سبز بر میزان انتشار آلاینده­ها (آلودگی هوا) و شاخص سلامت (امید به زندگی) با استفاده از روش اقتصاد سنجی حداقل مربعات سه مرحله­ای و سیستم معادلات همزمان در دوره (1397-1345) در ایران تحلیل می­شود. نتایج حاصل از برآورد الگو، بیانگر این است که وضع مالیات سبز باعث کاهش انتشار آلودگی هوا می­شود. همچنین، به طور همزمان کاهش انتشار آلاینده­ها موجب افزایش شاخص سلامت (امید به زندگی) شده است. 

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Investigation of the Effects of Green Taxes on Pollutant Emissions and Human Development Index in Iran: A Model of Simultaneous Equations

نویسندگان [English]

  • Esmaeil Shabani 1
  • MohammadTaghi Gilak Hakimabadi 2
  • Vahid Taghinezhad Omran 2
1 Ph.D. Candidate in Economics, University of Mazandaran
2 Associate professor of Economics, University of Mazandaran
چکیده [English]

In recent decades, the relationship between environmental quality, the development level of societies, and health has been of great importance in most countries, and thus environmental management and movement toward its preservation and promotion have changed into an international concern. Therefore, any strategy and tool that can help countries in this regard can be considered as a general strategy. The green tax is one of the most efficient and least costly policies for achieving a green economy and transition from the current situation. This policy tool has significant advantages that, if properly used, can achieve both environmental economic and social goals. Accordingly, this study focused on evaluating the effect of green tax on pollutant emission (air pollution) and health index (life expectancy) during 1966-2018 in Iran using three-stage least squares econometrics and a simultaneous equation system. The results of the model estimate indicated that the imposition of a green tax reduces air pollution emissions while simultaneously increasing the health index

کلیدواژه‌ها [English]

  • Green tax
  • Health index
  • Environmental pollution
  • Simultaneous equations
  • Iran

مراجع

  1. امین رشتی، نارسیس (1380). بررسی مالیات برمصرف در الگوی خانوار. پژوهشنامه اقتصادی، 1(1)، 148-129.
  2.  پژویان، جمشید (1391). اقتصاد بخش عمومی (مالیات­ها). تهران: موسسه تحقیقات اقتصادی دانشگاه تربیت مدرس، چاپ هفتم، انتشارات جنگل.
  3. پورمقیم، سیدجواد (1383). اقتصاد بخش عمومی. تهران: نشر نی.
  4. رسولی شمیرانی، رضا و شعبانی، محمد (1387). جایگاه مالیات­های زیست­محیطی در اقتصاد ایران. دفتر مطالعات و تحقیقات مالیاتی.
  5. امین رشتی، نارسیس (1384). مالیات­های سبز با تأکید بر مصرف بنزین. علوم تحقیقات دانشگاه آزاد اسلامی.
  6. مزینی، امیرحسین و مرادحاصل، نیلوفر (1395). ارزیابی قابلیت­های فناوری اطلاعات و ارتباطات در تأمین الزامات اخلاقی فضای کسب و کار (بارویکرد اسلامی). پژوهشنامه اخلاق، 33، 114-89.

 

  1. Anony, M. (2004). Developing Green Taxation-Summary of a Government Assignment Report 5390. Economic and social commission for and the pacific environment and sustainable development division, 1-23.‏
  2. Arouri, M. E. H., Youssef, A. B., M'henni, H., & Rault, C. (2012). Energy consumption, economic growth and CO2 emissions in Middle East and North African countries. Energy policy, 45, 342-349.‏
  3. Amadeh, H., & Razeqi Nasrabad, R. S. (2017). The effect of environmental taxes on reducing pollution emissions in developed countries with middle income. Quarterly Journal of Environmental Economics and Natural Resources. 3(4), 1-24 (In Persian).
  4. Bae, J. H., & Shortle, J. S. (2005). The welfare consequences of green tax reform in small open economies (No. 378-2016-21276).‏
  5. Bashir, M. F., Benjiang, M. A., Shahbaz, M., Shahzad, U., & Vo, X. V. (2021). Unveiling the heterogeneous impacts of environmental taxes on energy consumption and energy intensity: empirical evidence from OECD countries. Energy, 226, 120366.‏
  6. Basu, S., Andrews, J., Kishore, S., Panjabi, R., & Stuckler, D. (2012). Comparative performance of private and public healthcare systems in low-and middle-income countries: a systematic review. PLoS medicine, 9(6), e1001244.‏
  7. Betman, A., Turner, G., & Pearce, D. V. (2009). environmental economy. Translators: Dehghanian, Siavash, Alireza Kouchaki, Ali Kolahy Ahari (In Persian).
  8. Bovenberg, A. L., & De Mooij, R. A. (1994). Environmental levies and distortionary taxation. The American Economic Review, 84(4), 1085-1089.‏
  9. Breusch, T. S., & Pagan, A. R. (1980). The Lagrange multiplier test and its applications to model specification in econometrics. The review of economic studies, 47(1), 239-253.‏
  10. Bjertnæs, G. H., & Fæhn, T. (2008). Energy taxation in a small, open economy: Social efficiency gains versus industrial concerns. Energy Economics, 30(4), 2050-2071.‏
  11. Bureau, B. (2011). Distributional effects of a carbon tax on car fuels in France. Energy Economics, 33(1), 121-130.‏
  12. Böhringer, C., Wiegard, W., Starkweather, C., & Ruocco, A. (2003). Green tax reforms and computational economics a do-it-yourself approach. Computational Economics, 22, 75-109.‏
  13. Böhringer, C., & Löschel, A. (2006). Computable general equilibrium models for sustainability impact assessment: Status quo and prospects. Ecological economics, 60(1), 49-64.‏
  14. Davidson, R., & MacKinnon, J. G. (1989). Testing for consistency using artificial regressions. Econometric theory, 5(3), 363-384.‏
  15. Dissou, Y., & Eyland, T. (2011). Carbon control policies, competitiveness, and border tax adjustments. Energy Economics, 33(3), 556-564.
  16. Fattahi, M, Assari A, Husseini, A., & Asgharpour, H. (2015). Empirical analysis of the relationship between air pollution and public health costs approach dynamic panel data, Journal of Economic Modeling, 9 (31), 43-60 (In Persian).
  17. Ferdosi, M., Kabiri, S., Keyvanara, M., & Yarmohammadian, M. H. (2017). Challenges of Iran health transformation plan about inpatients payment: Viewpoint of experts. Health Scope, 6(3), e14388 (In Persian).
  18. Fullerton, D., & Metcalf, G. E. (1997). Environmental taxes and the double-dividend hypothesis: did you really expect something for nothing?.‏
  19. Gangadharan, L., & Valenzuela, M. R. (2001). Interrelationships between income, health and the environment: extending the Environmental Kuznets Curve hypothesis. Ecological Economics, 36(3), 513-531.‏
  20. Gao, X., Zheng, H., Zhang, Y., & Golsanami, N. (2019). Tax policy, environmental concern and level of emission reduction. Sustainability, 11(4), 1047.‏
  21. Glomm, G., Kawaguchi, D., & Sepulveda, F. (2008). Green taxes and double dividends in a dynamic economy. Journal of policy modeling, 30(1), 19-32.‏
  22. Goenka, A., Jafarey, S., & Pouliot, W. (2020). Pollution, mortality and time consistent abatement taxes. Journal of Mathematical Economics, 88, 1-15.‏
  23. Grossman, G. M., & Krueger, A. B. (1991). Environmental impacts of a North American free trade agreement.‏
  24. Hadian, E., & Ostadzadzad, A. H. (2013). Estimation of the optimal level of pollution tax in the Iranian economy. Journal of Economic Growth and Development Research, 3(12), 57-74 (In Persian).
  25. Hatzigeorgiou, E., Polatidis, H., & Haralambopoulos, D. (2011). CO2 emissions, GDP and energy intensity: a multivariate cointegration and causality analysis for Greece, 1977–2007. Applied Energy, 88(4), 1377-1385.‏
  26. Hettich, F. (1998). Growth effects of a revenue-neutral environmental tax reform. Journal of Economics, 67, 287-316.‏
  27. Hill, M. (1999). Green tax reform in Sweden: The second dividend and the cost of tax exemptions. Beijer International Institute of Ecological Economics.‏
  28. Hiltunen, M. (2004). Economic environmental policy instruments in Finland.‏
  29. Labeaga, J. M., & Labandeira, X. (2020). Economics of environmental taxes and green tax reforms. Sustainability, 12(1), 350.‏
  30. Liu, Y., Wang, A., & Wu, Y. (2021). Environmental regulation and green innovation: Evidence from China’s new environmental protection law. Journal of Cleaner Production, 297, 126698.‏
  31. Kuznets, S. (2019). Economic growth and income inequality. In The gap between rich and poor (pp. 25-37). Routledge.‏
  32. Koskela, E., Sinn, H. W., & Schöb, R. (2001). Green tax reform and competitiveness. German Economic Review, 2(1), 19-30.‏
  33. Liu, A. A. (2013). Tax evasion and optimal environmental taxes. Journal of Environmental Economics and Management, 66(3), 656-670.‏
  34. Milani, M. & Mahmoudi, A. (2010), environmental taxes and its allocation effect (Case study: Iranian Oil), Journal of taxes, 8 (Issue 56), 175-153, (In Persian).
  35. Mohammadi, H., & Heidarzadeh, S. (2014). Evalution of Factors Affecting environmental Pollution with an emphasis on trade liberalization in different countries ( Case Study Published CO2). Journal of Agricultural Economics and Development, 28 (3), 23-213 (In Persian).
  36. Mozayani, A. H., & Moradhasel, N. (2016). Assessing the capabilities of information and communication technology in meeting the ethical requirements of the business environment (Islamic approach). Journal of Ethics, 33, 89-114 (In Persian).
  37. Soltaninezhad, M., Jalaei, A. M., & Zayandehrudi, M. (2021). Examining the effects of green tax on government spending and economic well-being of households using the Nord Haus model. Applied Economics, 12(40), 78-67 (In Persian).
  38. Nellor, M. D. C., & McMorran, M. R. T. (1994). Tax Policy and the Environment: Theory and Practice. International Monetary Fund.‏
  39. Oueslati, W. (2013). Short and long-term effects of environmental tax reform.‏
  40. Pajouyan, J. (2012). Public Sector Economics (Taxes). Tehran: Economic Research Institute of Tarbiat Modares University, seventh edition, Jangal Publications. (In Persian)
  41. David, W. "Economics of the Environment"., Economy Theory, (1990).
  42. Porghafar dastjerdi, J. (2015). Geen taxes (environmental taxes).Economic Jornal, 1 & 2, 135-148 (In Persian).
  43. Pourmoghim, S. J. (2004). Public Sector Economics. Tehran: Ney Publishing. (In Persian).
  44. Parry, I. W. (1995). Pollution taxes and revenue recycling. Journal of Environmental Economics and management, 29(3), S64-S77.‏
  45. Amin Rashti, N. (2005). Green taxes with emphasis on gasoline consumption. Research Sciences of Islamic Azad University (In Persian).
  46. Rasouli Shemirani, R., & Shabani, M. (2008). The position of environmental taxes in the Iranian economy. Office of Tax Studies and Research (In Persian)
  47. Seyednejad Fahim, S. R & Eghdami, I. (2011). Green taxes on the path of sustainable development, Economic Jornal, 3, 100-91, (In Persian).
  48. Sotodehnia, S., Ahmadi SHadmehri, M. T., Razmi, S. M. (2020). Investigating the effect of green tax on the consumption of fossil energy (gasoline, natural gas and working oil) in Iran using the recursive dynamic computable general equilibrium (RDCGE) model. Research Journal of Macroeconomics, 15(29), 97-73 (In Persian).
  49. Li, S., Jia, N., Chen, Z., Du, H., Zhang, Z., & Bian, B. (2022). Multi-objective optimization of environmental tax for mitigating air pollution and greenhouse gas. Journal of Management Science and Engineering, 7(3), 473-488.‏
  50. Turabi, T., Khajouie Pour, A., Tarighi, S., & Pakravan, M. R. (2015). The impact of energy consumption, economic growth and foreign trade on greenhouse gas emissions in Iran. Journal of Economic Modeling, 9(29), 84-63 (In Persian).
  51. Torki Harchegani, M. A., & Dahmardeh, N. (2017). Green tax effect on Iran’s health sector: A general equilibrium approach. Iranian Journal of Economic Studies, 6(2), 251-270.‏
  52. Wissema, W., & Dellink, R. (2007). AGE analysis of the impact of a carbon energy tax on the Irish economy. Ecological economics, 61(4), 671-683

فایل ها

هم رسانی

ارجاع به این مقاله

آمار