مالیات سبز

Pollution and climate change affect countries' economies, especially by reducing total productivity factors. For this reason, the green tax, as the most direct and transparent climate control policy, has attracted the attention of economic policymakers. On the other hand, today, the role of climate change in the success of central banks in implementing monetary policy is also focused on. As a result, the question is raised of whether the effectiveness of the monetary policy in controlling inflation and the production gap increases with the presence of green tax. To answer this question, the E-DSGE model was designed to take into account macroeconomic and climate policy considerations at the same time. The results showed that monetary policy reduces the production gap caused by the climate crisis and controls the resulting inflation. The duration of the implementation of monetary policy does not differ in the presence or absence of the green tax. However, in terms of quantity, in the case where there is a green tax, the monetary policy is more efficient. However, if the green tax rate is large enough, monetary policy is more efficient in terms of time and quantity.

Many countries seek to create an attractive environment for foreign investors for economic growth and prosperity. On the other hand, the expansion of energy consumption and combustion of fossil fuels in the direction of economic growth has increased the emission of greenhouse gases in the world. Therefore, many countries have implemented green taxes to protect their environment. Many studies have been done on the relationship between taxes and foreign direct investment. The purpose and innovation of this research is to investigate the effect of green tax in particular, instead of the general effects of taxes on the attraction of foreign direct investment in member countries of the Organization for Economic Development and Cooperation (OECD). In this research, using panel data during the twenty-year period from 2003 to 2022 for twenty OECD member countries that have a tax on carbon production, it is intended to investigate the effect of some economic variables on foreign direct investment. The ARDL panel estimation results indicate that the variables of GDP and the degree of openness have a positive effect and the variables of exchange rate and green tax in the long term have a negative effect on foreign direct investment in the countries under review; Therefore, countries with lower green taxes will be more likely to attract foreign direct investments. As a result, in order to achieve sustainable development and preserve the environment, it is necessary to design and implement policies that, in addition to maintaining the attractiveness of foreign investments, prevent environmental destruction and realize environmental goals.

In recent years, environmental challenges related to climate change and air pollution have increasingly raised national and international concerns. For this purpose, different countries have adopted mechanisms such as environmental taxes to protect the environment, so this research aims to identify and classify the consequences of environmental taxes from different dimensions. The current study is applied in terms of purpose and meta-synthesis regarding data analysis. In this regard, by referring to the 1209 articles published in reliable domestic and international databases from 2002 to January 2024, 58 articles were identified with the Prisma method; Shannon's entropy has also been used to rank the concepts. In addition, the output of the meta-synthesis method has also been validated using the opinions of 8 experts. The present study of the consequences of environmental tax is presented using Sandelowski and Barroso's seven-step meta-synthesis method. The research findings indicate that 16 concepts and 89 codes for environmental tax consequences were identified. The results also show that in relation to the consequences of environmental tax, emission of climate pollutants, promoting the sustainable development of companies, promoting green development, and reducing economic growth in the short term have the most weight. The findings of the present research can be helpful for legislators and researchers interested in the field of environmental taxation, as they can gain a comprehensive understanding of the consequences of environmental taxation and measure the importance of each of these consequences

Iran is among the countries with a high per capita consumption of energy. Despite the positive aspects of energy consumption, the negative side effects cannot be ignored. The environmental pollution is considered to be the most important environmental risk to health globally. Therefore, it is essential to receive green tax in order to reduce the threats to the environment and the people’s health. This study uses a general equilibrium model to consider the effects of different sectors of the economy, energy, environment and health sectors on simulating the effect of green tax on emission of pollutants, health indicators and welfare in Iran's economy. The model is calibrated with the data from the Social Accounting Matrix of 2011 in Iran and the endogenous variables of the model are calculated using the MCP technique and using the GAMS software. The results of the study showed that by applying the green tax policy, the spread of all pollutants in various degrees is always reduced. However, due to increasing the welfare of whole community, considering the effects of applying this policy on the health sector, green tax on energy inputs are proposed to prevent the increase in health costs caused by air pollution.

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

This dissertation evaluates the effects of taxing on three groups of goods, i.e. housing energy, transport fuels, and other non-durable goods in rich, moderate and poor households during the period of 2004-2017. To this end, we compute the income and price elasticities respect to each categories of goods by the estimates obtained for the parameters of a Quadratic Almost Ideal Demand System. According to the results, while the sign of the own price elasticities is theoretically expected, the groups of housing energy and transport fuels appear to be elastic in every three type of households. One percent Increasing in the price of housing energy, if the consumer isn’t compensated, results in about 1 percent decrease in energy consumption in all households and also 0.002 percent reduction in fuel consumption in moderate households. There are the same results for the group of transport fuel. One percent increasing in the price of transport fuel, without compensation of consumer, results in about 1 percent decrease in energy consumption in all households and also a partial reduction in energy consumption of rich and moderate households. As well as housing energy category has appeared as a necessity in all three types of households and transport fuel category has appeared as luxury for poor and moderate, and a necessity for the rich households.

The purpose of this paper is to investigate the effects of green tax policy implementation on co2 emissions with emphasis on renewable energy usage development by using the GMM method, and during 2002 to 2017 period in Iran. One of the major challenges facing governments in 21st century is environmental crises, and this challenge is one of the major problems in Iran’s future because of its technological and ecological situation. The macroeconomic policies can make changes in environmental performance of the system and fiscal policies including taxes are one of the major macroeconomic policies. The green tax in the new tax terminology and it is considered as an effective and efficient foundation for pollution control. This type of tax is based on cost, reduced pollution and promote efficiency in economy. Another important strategy for controlling and reducing pollution is the use of renewable energy sources.  

In this research, to study the subject, we use the Central Bank, Statistic Center of Iran and energy balance sheet data bases during the period 2002 to 2017, and also panel data model and generalized method of movement (GMM) have been used. This method is a powerful estimator that, unlike the maximum likelihood method, does not require accurate information on the distribution of error terms and also, this method, which is used in dynamic aggregate data, is based on the assumption that equation error terms are uncorrelated with a set of instrumental variables.  

According to the research findings, the relationship between green taxes and emissions is negative for the studied provinces. Also, the production and consumption of renewable energy has the reverse effect on the emission of pollutants. In other words, the use of these energies reduces the emission of pollutants. In addition, with increasing fossil energy consumption and human development, the amount of CO2 emissions increases. Finally, the inverse relationship between the degree of industrialization and the emission of pollutants indicates that a major part of the pollution is caused by the transport and services sector and in fact, the presence of old technologies in this sector has led to an increase in the daily emission of pollutants.

The results indicate that the implementation of green tax policy has an effect on reducing the emission of environmental pollutants. Due to the increasing number of environmental pollutants, it is very important to pay attention to the definition and implementation of tax policies in the form of green taxes. Therefore, the central government and local governments in the provinces should make efforts to implement these policies. Also, the production and consumption of renewable energy has the opposite effect on the emission of environmental pollutants. In other words, developing and replacing the consumption of these energies with fossil fuels can reduce the emission of pollutants.

In recent years, fossil energy consumption has increased because of economic growth and this has led to carbon dioxide emissions and environmental crises.  Governments struggle to solve this problem by appropriate policies such as green or environmental tax policies. This policy is based on costs and can control pollution and increase renewable energy consumption as a substitute for fossil energies.  The main aim of this paper is to analyze the effects of green taxes on renewable energy consumption and CO2 emission for D8 group countries by applying the GMM method to 2000-2017 data. 

Among all kinds of government resources, taxes, as a permanent and predictable source, have always been the focus of government officials. Economists are always trying to introduce new tax bases that create the least inefficiency in the economic system, among which the "green tax" that is applied on a cost basis has such a feature. This type of tax will be able to successfully increase the quality of the environment; But whether it can replace other taxes, is a double benefit hypothesis that must be considered separately. In this research, environmental taxes and the effect of this type of tax on income distribution, are studied in 35 selected countries of OECD  in the period of 1980-2015. The results of the panel model show that the application of green tax has no effect on improving the income distribution.

Among the various government incomes, taxes, as a permanent and predictable source, have always been a matter for government attention. But, since this instrument generates disruptions in the economy, economists have been contemplating introducing new tax bases that t create the least inefficiency in the economic system. Green taxes which are based on costs, have such a feature. This study deals with environmental taxes and examines the effect of these type of taxes on total state tax revenues in 35 selected OECD countries over the period of 1980-2015. The results of the applied panel model show that the application of green taxes will lead to an increase in total government tax revenues.

In this study the effects levying various green taxes (base, 5%, 10% and 20%) on Iran’s fossil energy consumption (oil gas (OG), natural gas (NG) and gasoline (GA)), pollutant gas emission and social welfare was studied using a Recursive Dynamic Computable General Equilibrium (RDCGE) model. In order to RDCGE calibration, the Iran’s social accounting matrix (SAM)) and base scenario was used. Required data was gathered from central bank of Iran (CBI), Iran’s statistic center and ministry of energy during 2008-2016 seasonality. Also, data analyzing Matlab software was applied. Results indicate that in while increasing green tax, a positive shock of economic growth (1%), reduces the increasing trend of GO, NG and GA. Also, levying 0% and 5% green tax couldn’t make the consumption of mentioned energies efficient, levyeing 10% green tax makes the consumption of NG and GA efficient and levying 20% green tax makes the consumption of mentioned energies efficient. In addition, while increasing green tax, a positive shock of economic growth (1%), reduces the increasing trend of gas pullotants emission and in orther to decreasing gas pollutants emission during economic growth, 10% green tax should be levy. Finally, while increasing green tax from 0% to 5%, 10% and 20%, a positive shock of economic growth (1%), increases the social welfare, less than 1%, more than 1% and less than 1%, respectively. Therefore, between studied scenarios, levying 10% green tax is the best for increasing social welfare.

In this study the effects levying various green taxes (base, 5%, 10% and 20%) on Iran’s fossil energy consumption (oil gas (OG), natural gas (NG) and gasoline (GA)), pollutant gas emission and social welfare was studied using a Recursive Dynamic Computable General Equilibrium (RDCGE) model. In order to RDCGE calibration, the Iran’s social accounting matrix (SAM)) and base scenario was used. Required data was gathered during 2008-2016 seasonality. Also, data analyzing Matlab software was applied. Results indicate that in while increasing green tax, a positive shock of economic growth (1%), reduces the increasing trend of GO, NG and GA. Also, levying 0% and 5% green tax couldn’t make the consumption of mentioned energies efficient, levyeing 10% green tax makes the consumption of NG and GA efficient and levying 20% green tax makes the consumption of mentioned energies efficient. In addition, while increasing green tax, a positive shock of economic growth (1%), reduces the increasing trend of gas pullotants emission and in orther to decreasing gas pollutants emission during economic growth, 10% green tax should be levy. Finally, while increasing green tax from 0% to 5%, 10% and 20%, a positive shock of economic growth (1%), increases the social welfare, less than 1%, more than 1% and less than 1%, respectively. Therefore, between studied scenarios, levying 10% green tax is the best for increasing social welfare.

Taxation as one of the safest ways of government financing has always been one of the financial tools of the government along with public sector expenses to achieve government objectives, and since the world's largest environmental damage is due to energy consumption, imposing environmental taxes on energy consumption can reduce the amount of environmental damage. Therefore, considering the importance of energy consumption in economic growth and environmental quality in Iran, the impact of green taxation as an environmental policy on energy consumption and intensity has been studied. The model for this research is evaluated and simulated using Genetic Algorithm for Iran's economy. Different aspects of green tax effects on energy consumption and intensity have been analyzed to study all different aspects of the issue. The simulation results from the genetic algorithm showed that increasing green taxes reduces energy consumption and therefore reduces production. Also, if the ratio of energy consumption to production is defined as the intensity of energy, as a result, increase in green taxes leads to a decrease in energy intensity. Therefore, the results indicate that green taxes will reduce energy consumption and intensity in Iran.

The purpose of this paper is to consider the effects of green taxes on health costs in Iran. Accordingly, to achieve this goal, a computable general equilibrium model was used taking into account the interactions between energy, economy, environment and health sectors simultaneously. The model was calibrated with data from the Social Accounting Matrix of 2011 and the endogenous variables of the model were calculated using the GAMS software using MCP technique. The results showed that by increasing the green tax rates, the health costs caused by the reduction of air pollution would be significantly reduced. Also, the financial impact on health indicators included mortality, morbidity and non-health effects of air pollution were estimated 62, 26.4 and 11.6 percent, respectively. Based on the results, implementation of green taxes can be reduced the health costs of air pollution.

Environmental challenges caused by industrial activities has lead to increased concerns on adopting necessary approaches to internalize their damages. In this regard, the government can take advantage of various tools, such as taxation, as one of the best ways to overcome market failures caused by external effects of polluter units. Given the low energy efficiency of the industrial sector, which is derived from the incorrect signaling of the energy carriers prices, and the significant contribution of the sector to the total energy consumption of the country, the industrial sector can be one of the main priorities of policymakers for applying environmental taxes. In the present study, after determining the most energy intensive industrial subsector, the possibility of applying green tax on its energy consumption has been surveyed. Based on emission levels and environmental-friendly characteristics, energy carriers, in this regard, are considered in three categories of electricity, natural gas and oil products. By estimating the direct and cross-price elasticities of energy demand equations, the capacity of applying green tax on these energy carriers has been assessed. To determine these coefficients, the time series data during the period of 1995-2013 were used, and a CVAR model was applied, as such the long-run relationships between the variables were extracted. The results show that the application of green tax on oil products for the sub-sector of “production of other non-metallic mineral products”, which is determined as the most energy intensive industrial sub-sector, can fulfill the environmental objectives of this type of tax. The application of this tax on natural gas, however, may lead to reversible results. Similarly, if policymakers aims to replace these two categories of energy with a clean energy as electricity, the application of green taxes on them can not achieve this environmental goal.

The purpose of this paper is investigating the impact green taxes on economic growth and welfare for Iran's economy using New Keynesian small open dynamic stochastic general equilibrium model (DSGE). For this purpose, a DSGE model with different sectors of households, firms, government and foreign sectors of the Iranian economy is calibrated and simulated. According to the draft of sixth five development plan, four scenarios (0.5%, 1%, 1.5% and 2%) are considered for green tax rate. The results of simulation and analysis of impulse response functions of the model show that applying green tax affects on economic growth in the short and long term and also increases welfare in economy of Iran. Assuming different results of impact green taxes on economic growth and welfare determine that If the government's approach is attending to increasing the quality of the environment, emission reduction and accordingly sustainable development and welfare increasing thus it should accept economic output reduction. The results of all four scenarios show that economic output reduction and welfare increasing are very low.

One of the most important challenges faced by governments in the 21st century is the environmental crises. For this reason, governments try to overcome the difficulties by adopting various policies and programs. Increasing the excessive use of fossil fuels is not only a threat to their future consumption, but its negative environmental impacts are also considered by governments as an important issues. Accordingly, in the study, welfare and environmental effects of green taxation policy is investigated by using computable general equilibrium method. Also, the changes in welfare, production rate and carbon dioxide emissions in 2015 in Iran have been evaluated through eight tax scenarios for the sectors of coal, oil, gas and oil products. The results show that by applying the tax on pollutants, in all scenarios, the changes in welfare are positive in terms of the positive effect of reducing pollution and its rate increases with the increase of the tax rate; however, the production rate is reduced in all of the scenarios. As a result, there is no double dividend in applying green taxes in Iran, also, the highest rate of the welfare growth is based on a 4 percent tax rate (fourth scenario), which is considered as an optimal rate.

In the process of sustainable development, the relationship between environment, health and economic growth is very important. So, although economic growth can improve health indicators, reducing the quality of the environment can have negative effects on society health indicators. As well as a result, in the context of the market mechanism, in the case where there are negative externalities, Pareto optimal condition is not occur and induce market failure. In this case, the government by lay tax on each unit of pollutant, can improves the quality of the environment and health index in society. In this study, the effects of green taxes on emissions of pollution and health index in Iran, analyzed using a two-stage least square technique and system of simultaneous equations, during the period (1989-2014). The results of the model indicate that green tax will reduce pollutant. Also, simultaneously reducing emissions of pollution will increase the health index.