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Seminární práce "Environmental Tax Reform: does it achieve its objectives?"

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Základní informace

Název práce: Environmental Tax Reform: does it achieve its objectives? Typ práce: seminární práce Rozsah práce: 11 stran Jazyk práce: angličtina Autor práce: Ivana Hysková, student vysoké školy [kontaktovat autora] Datum odevzdání (obhajoby): 2010

Klíčová slova

Environmental policy


The Environmental Tax Reform (ETR) is a concept that combines both, environmental and economic policy objectives. Since the ETR in the Czech republic has already been implemented on the Western European model, I believe that it is important to find out whether the ETR does really work in those countries. This paper compares the opinios of the economists on the ETR concept (including the concept of double dividend concept) and deals with the difference of the aspirations of implementing ETR in various regions as well as the extent of the their disparity in short and long term. It includes not only the environmental and economic issues of ETR but also social aspects. In the end of the paper there are stated some examples of positive features that might improve succeeding of the ETR.


Reasons for environmental taxation
ETR concept and the double dividend hypothesis
Achieving objectives in selected countries
Revenue neutrality in selected countries
Social aspects of ETR

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Hodnocení práce

  • hodnocení od BAKALÁŘ well written paper on ETR that raises many questions. Although there is no general recommendation or convincing evidence this paper compares relevant literature and contributes to discussion about ETR.

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