scholarly journals Environmental Taxation: New Evidence for Energy Taxes

2015 ◽  
Vol 13 (3-4) ◽  
pp. 101-115 ◽  
Author(s):  
Maja Grdinić ◽  
Maja Klun ◽  
Žiga Kotnik
Keyword(s):  
Direct Effect ◽  
Panel Data Analysis ◽  
Ghg Emissions ◽  
Green Economy ◽  
Environmental Taxes ◽  
Policy Makers ◽  
Eu Member States ◽  
Environmental Expenditures ◽  
New Evidence ◽  
The Eu

The intensity of exploitation of natural resources has increased over the past decades, making environmental protection policy one of the most important priorities of government institutions. Various economic instruments, including taxation, may help policy makers in the EU meet environmental targets, among them a more secure and competitive green economy in Europe. The focus of this paper is on empirically investigating the direct effect of environmental taxes and the indirect effect of environmental expenditures sourced from environmental taxes on greenhouse gas (GHG) emissions in the energy sector. The research applied the panel data analysis method to selected EU member states for the 1995–2010 period. The results show that the direct effect of environmental taxes on GHG emissions in the sector energy is statistically significant and negative. The indirect effects of environmental taxes resulting from environmental expenditures in the industrial and governmental sectors were found to be even stronger than the direct effect of taxes alone.

scholarly journals Assessment of the Dependence of GHG Emissions on the Support and Taxes in the EU Countries

2021 ◽  
Vol 13 (14) ◽  
pp. 7650
Author(s):  
Astrida Miceikienė ◽  
Kristina Gesevičienė ◽  
Daiva Rimkuvienė
Keyword(s):  
Energy Consumption ◽  
Empirical Study ◽  
Ghg Emissions ◽  
Gdp Per Capita ◽  
Environmental Taxes ◽  
Environmental Support ◽  
Eu Countries ◽  
Support Measures ◽  
Per Capita ◽  
The Eu

The reduction of GHG emissions is one of the priorities of the EU countries. The majority of studies show that financial support and environmental taxes are one of the most effective measures for the mitigation of the negative consequences of climate change. The EU countries employ different environmental support measures and environmental taxes to reduce GHG emissions. There is a shortage of new studies on these measures. The aim of the present study is to compare the effectiveness of the environmental support measures of the EU countries with the effectiveness of environmental taxes in relation to the reduction of GHG emissions. This study is characterized by the broad scope of its data analysis and its systematic approach to the EU’s environmental policy measures. An empirical study was performed for the EU countries with the aim of addressing this research problem and substantiating theoretical insights. A total of 27 EU member states from 2009 to 2018 were selected as research samples. The research is based on a cause-and-effect relationship, where the factors affecting environmental pollution (environmental taxes and subsidies) are the cause, and GHG emissions are the effect. Statistical research methods were used in the empirical study: descriptive statistics, the Shapiro–Wilk test, one-way analysis of variance (ANOVA), simple regression and cluster analysis. The results show that the older member countries of the EU, which had directed the financial measures of environmental policy towards a reduction in energy consumption, managed to achieve a greater reduction in GHG emissions compared to the countries which had not applied those measures. The Central and Eastern European countries are characterized by lower environmental taxes and lower expenditure allocated to environmental protection. The countries with a higher GDP per capita have greater GHG emissions that the countries with lower GDP per capita. This is associated with greater consumption, waste, and energy consumption. The study conducted gives rise to a discussion regarding data sufficiency in the assessment and forecasting of GHG emissions and their environmental consequences.

scholarly journals Administrative Background and the Process of Migrant Integration in Hungary

2018 ◽  
Vol 18 (3) ◽  
pp. 421-446
Author(s):  
István Temesi
Keyword(s):  
Public Administration ◽  
Geographical Location ◽  
Policy Makers ◽  
Legal Rules ◽  
Eu Member States ◽  
Mass Migration ◽  
Large Numbers ◽  
Long Time ◽  
Political Decisions ◽  
The Eu

Some EU member states have been migrant destinations for a long time, while others have lost a considerable part of their population since their accession to the EU. Hungary belongs to the latter. Large numbers of immigrants have not been arriving here since the end of the war in former Yugoslavia. However, in 2015 Hungary was suddenly strongly affected by mass migration, mainly because of the country’s geographical location. Mass migration has strongly influenced politics as the decision-maker and public administration as the executor of political decisions. Both the decisions and the policy-makers have been strongly criticised for taking a different approach to the situation compared with many other European countries. The Hungarian government’s priority was to reduce or stop mass migration and it used political, legal, and physical instruments selected for this purpose. This study does not aim to judge whether they are right or wrong. Hungarian public administration has had to adapt to the situation and it has done so by way of implementing new and modified legal rules. However, due to the political decisions described above, it has developed and changed at the same time.

scholarly journals Financial Factors Affecting Earnings Management and Earnings Quality: New Evidence from an Emerging Market

2020 ◽  
Vol 9 (1) ◽  
pp. 198-216
Author(s):  
Isam Saleh ◽  
Malik Abu Afifa ◽  
Fadi Haniah
Keyword(s):  
Earnings Management ◽  
Emerging Market ◽  
Earnings Quality ◽  
Panel Data Analysis ◽  
Insurance Companies ◽  
Policy Makers ◽  
Factors Affecting ◽  
Financial Factors ◽  
Study Population ◽  
New Evidence

The purpose of this study is to examine the effect of financial factors on earnings management and earnings quality. Moreover, the study examines the role of earnings management as a mediator in the effect of the financial factors on earnings quality. It provides some empirical evidences from an emerging market, especially from the Jordanian market. The study uses a panel data analysis method over a ten-year period (2009-2018). The study population includes all Jordanian insurance companies listed in Jordanian market at the end of the year 2019, and the study sample consists of 20 Jordanian insurance companies (a complete population), giving a total of 200 observations for each variable. The results indicate that all financial factors in the model combined affect the earnings management and earnings quality. In addition, earnings management negatively affects earnings quality, and earnings management fully mediates the effect of financial factors on earnings quality. The study advises that policy makers ought to follow good legislation to curb the company's earnings management activities. Hence, the policy makers need to apply regulations which enrich the company’s effectiveness and efficiency whilst protecting the investors and other interested parties from risk.

EU Migration Policy: Evolving Ideas of Responsibility and Protection

2010 ◽  
Vol 2 (1) ◽  
pp. 86-100 ◽  
Author(s):  
Emma Haddad
Keyword(s):  
Forced Migration ◽  
Migration Policy ◽  
The European Union ◽  
Member States ◽  
Policy Makers ◽  
Eu Member States ◽  
Common European Asylum System ◽  
The Eu

AbstractWhile humanitarian intervention in cases of state instability remains a disputed concept in international law, there is consensus in the international community over the need to provide protection to refugees, one of the corollaries of such instability. Using the European Union (EU) as a case study, this article takes a policy perspective to examine competing conceptions of both 'responsibility' and 'protection' among EU Member States. Responsibility can be seen either as the duty to move refugees around the EU such that each Member State takes its fair share, or the duty to assist those Member States who receive the highest numbers of migrants due to geography by way of practical and financial help. Similarly, protection can imply that which the EU offers within its boundaries, encompassed within the Common European Asylum System, or something broader that looks at where people are coming from and seeks to work with countries of origin and transit to provide protection outside the Union and tackle the causes of forced migration. Whether one or both of these concepts comes to dominate policy discourse over the long-term, the challenge will be to ensure an uncompromised understanding of protection among policy-makers.

Human Rights in the EU: Rethinking the Role of the European Convention on Human Rights after Lisbon

2011 ◽  
Vol 7 (1) ◽  
pp. 64-95 ◽  
Author(s):  
Wolfgang Weiß
Keyword(s):  
Human Rights ◽  
Direct Effect ◽  
Legal Order ◽  
Fundamental Rights ◽  
European Convention ◽  
Eu Law ◽  
Eu Member States ◽  
Loss Of Autonomy ◽  
The Eu

Treaty of Lisbon – Fundamental Rights Charter – European Convention on Human Rights – Partial incorporation of Convention in Charter – Incorporation of Charter into EU law with Lisbon – Questions of loss of autonomy for the EU legal order – Gain in direct effect of Convention in EU member states

scholarly journals Beneficial land-use change in Europe: deployment scenarios for multifunctional riparian buffers and windbreaks

2021 ◽  
Author(s):  
Oskar Englund ◽  
Pål Börjesson ◽  
Blas Mola-Yudego ◽  
Göran Berndes ◽  
Ioannis Dimitriou ◽  
...  
Keyword(s):  
Land Use ◽  
Biomass Production ◽  
Large Scale ◽  
Production Systems ◽  
Ghg Emissions ◽  
Riparian Buffers ◽  
Environmental Benefits ◽  
Land Use Impacts ◽  
Eu Member States ◽  
The Eu

Abstract The land sector needs to increase biomass production to meet multiple demands while reducing negative land use impacts and transitioning from being a source to being a sink of carbon. The new Common Agricultural Policy of the EU (CAP) steers towards a more needs-based, targeted approach to addressing multiple environmental and climatic objectives, in coherence with other EU policies. In relation to this, new schemes are developed to offer farmers direct payments to adapt practices beneficial for climate, water, soil, air and biodiversity. Multifunctional biomass production systems have potential to reduce environmental impacts from agriculture while maintaining or increasing biomass production for the bioeconomy across Europe. Here, we present the first attempt to model the deployment of two such systems, riparian buffers and windbreaks, across >81.000 landscapes in Europe (EU27 + UK), aiming to quantify the resulting ecosystem services and environmental benefits, considering three deployment scenarios with different incentives for implementation. We found that these multifunctional biomass production systems can reduce N emissions to water and soil loss by wind erosion, respectively, down to a “low” impact level all over Europe, while simultaneously providing substantial environmental co-benefits, using less than 1% of the area under annual crops in the EU. The GHG emissions savings of utilizing the biomass produced in these systems for replacing fossil alternatives, combined with the increases in soil organic carbon, correspond to 1-1,4% of total GHG emissions in EU28. The introduction of “eco-schemes” in the new CAP may resolve some of the main barriers to implementation of large-scale multifunctional biomass production systems. Increasing the knowledge of these opportunities among all EU member states, before designing and introducing country-specific Eco-scheme options in the new CAP, is critical.

scholarly journals Globalization and GHG Emissions in the EU: Do We Need a New Development Paradigm?

2021 ◽  
Vol 13 (17) ◽  
pp. 9936
Author(s):  
Nela Vlahinić Lenz ◽  
Barbara Fajdetić
Keyword(s):  
Ghg Emissions ◽  
Climate Impacts ◽  
Environmental Taxes ◽  
Hydrogen Energy ◽  
Low Carbon ◽  
The European Union ◽  
Climate Effect ◽  
Development Path ◽  
New Development ◽  
The Eu

The European Union (EU) has adopted a new development strategy based on “green” growth and announced carbon neutrality by 2050. Still, the EU’s previous development path was mainly based on trade openness and globalization, with positive economic and negative climate impacts. The aim of this paper was to test the hypothesis of globalization-induced carbon emissions in order to evaluate a possible future development path. The Arellano–Bond estimator was employed for dynamic panel analysis in 26 EU countries over the period 2000–2018. A significant and positive relationship was found between economic globalization and passenger mobility and greenhouse gas (GHG) emissions, while environmental taxes can correct the negative climate effect. On the other hand, social and political dimensions of globalization reduce negative climate impacts. To achieve net zero emissions, the EU needs to continue its global climate leadership, extend the use of environmental taxes, and stimulate economic growth based on low-carbon technologies such as hydrogen, energy storage, and CCUS.

scholarly journals Policy Measures for the Diaspora during the COVID-19 Crisis: The Case of Cyprus

2020 ◽  
Vol 1 (1) ◽  
pp. 13
Author(s):  
Angeliki Konstantinidou ◽  
Daniela Vintila
Keyword(s):  
Crisis Management ◽  
Traditional Approach ◽  
Vulnerable Groups ◽  
Member States ◽  
Policy Makers ◽  
Eu Member States ◽  
Institutional Cooperation ◽  
Policy Measures ◽  
National Governments ◽  
The Eu

The COVID-19 pandemic constitutes an unprecedented challenge for policy-makers worldwide. The coronavirus outbreak has rapidly put into question states’ preparedness for crisis management, while also raising particular concerns on how national governments assist their citizens abroad in situation of distress. This Policy Brief tackles the issue of governmental responsiveness to the diaspora in a context of pandemic alert. In doing so, we focus on the case of Cyprus, one of the EU Member States with the largest share of citizens residing abroad. Drawing on official documents publicly released by different Cypriot authorities, we map the different initiatives adopted by the Cypriot Government in the attempt to assist its diaspora during the pandemic. Our analysis shows that, in line with its traditional approach towards non-residents citizens, Cyprus has adopted a rather pro-active stance vis-à-vis its population abroad. Since the COVID-19 outbreak, several initiatives have been put forward by ministerial actors, often via inter-institutional cooperation, aiming to mobilise resources that could meet diaspora’ needs. However, the Government’s engagement with the diaspora during this crisis has remained rather selective. Most policy measures primarily aimed to provide support to Cypriots in specific (mainly European) destination countries, while also targeting particularly vulnerable groups of individuals stuck abroad during the pandemic.

scholarly journals The Implication of Fiscal Principles and Rules on Promoting Sustainable Public Finances in the EU Countries

2020 ◽  
Vol 12 (7) ◽  
pp. 2772 ◽  
Author(s):  
Mihaela Onofrei ◽  
Anca Gavriluţă (Vatamanu) ◽  
Ionel Bostan ◽  
Florin Oprea ◽  
Gigel Paraschiv ◽  
...  
Keyword(s):  
Panel Data Analysis ◽  
Legal Framework ◽  
Fiscal Rules ◽  
The European Union ◽  
Fiscal Responsibility ◽  
Public Finances ◽  
Eu Member States ◽  
The Status ◽  
Outstanding Debt ◽  
The Eu

The purpose of this study was to analyze fiscal behavior in the European Union countries, to highlight the implications of institutional constraints on healthy fiscal attitudes, and to test the relationship between government decisions, fiscal responsibility instruments, and the sustainability of public finances during the period 2000–2014. By using panel data analysis, we tested the responsiveness of primary balance to government indebtedness, as well as to some determinants of fiscal responsibility, such as the degree of public spending or fiscal rules effectiveness, and we included two different perspectives regarding fiscal rules status. First, we computed a fiscal responsibility index, which measures the applicability of or compliance with the fiscal rules, referring to legal dimensions and administrative and institutional capacity. Second, we established a fiscal responsibility convergence index, which measures the status of the EU Member States regarding the approach of numerical rules. The empirical findings indicate that fiscal authorities do not act to the existing stock of public debt and highlights a negative response of budget balances to the stock of outstanding debt. Fiscal position improves when the index of fiscal responsibility is involved and countries become more sustainable when they are related to the entire level of fiscal governance, with respect to legal framework, institutional and administrative capacity, but at the debt ratio threshold of over 90%, the effect of the overall fiscal rule comes out as less relevant for the improvement of the primary balance.

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