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 kırılmalara izin veren Fourier Granger nedensellik testi uygulanmıştır. Çalışmadan elde edilen sonuçlara göre Almanya, İsveç ve Danimarka için çevre vergisi gelirlerinden ekolojik ayak izine doğru tek yönlü bir nedensellik tespit edilmiştir. Fransa ve İspanya için ise nedenselliğin yönü ekolojik ayak izinden çevre vergisi gelirlerine doğrudur. Sonuç olarak, çalışmanın sonuçlarının çevre kirliliği ve çevre vergisi politikalarının belirlenmesinde politika yapıcılara yol gösterici olması beklenmektedir.
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, traditional causality tests namely: Granger, Sims, and_x000D_
Geweke; and Fourier Granger causality test with smooth structural breaks has been used to compare the causality results. According to the results obtained from the study, a unidirectional causality was determined from environmental tax revenues to the ecological footprint for the Germany, Sweden, and Denmark. For France and Spain, the direction of the causality is from ecological footprint to environmental tax revenues. Overall, the results of the study are expected to guide policy makers in determining environmental pollution and environmental 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, traditional causality tests namely: Granger, Sims, and_x000D_
Geweke; and Fourier Granger causality test with smooth structural breaks has been used to compare the causality results. According to the results obtained from the study, a unidirectional causality was determined from environmental tax revenues to the ecological footprint for the Germany, Sweden, and Denmark. For France and Spain, the direction of the causality is from ecological footprint to environmental tax revenues. Overall, the results of the study are expected to guide policy makers in determining environmental pollution and environmental tax policies.
