Green Taxation on Competitiveness: The Effect of the ISP Tax on the Portuguese Retail Sector of Road Fuels

Authors

  • David Oliveira
  • Isabel Mendes

Abstract

There hasn't been much clarity on the issue regarding the effects of green taxation on competitiveness as researchers use different conceptual and methodological parameters in defending their arguments. In this sense, and given that most studies provide mixed results, we aimed to contribute to the clarification of the issue with the analysis of a specific case-study. Through the effect of the ISP tax (Imposto sobre Produtos Petrolíferos e Energéticos) on the competitiveness of the Portuguese retail sector of road fuels we intended to demonstrate that a microeconomic approach is more enlightening than a meso/macroeconomic one, and that the effect of environmental policy on competitiveness will depend on the characteristics of the firms and of the markets to which they sell. Our findings come close to the Porter hypothesis.Keywords: Fiscal Policy; Environmental Tax; Energy Demand.JEL Classifications: E62; Q41; Q52

Downloads

Download data is not yet available.

Downloads

Published

2017-01-17

How to Cite

Oliveira, D., & Mendes, I. (2017). Green Taxation on Competitiveness: The Effect of the ISP Tax on the Portuguese Retail Sector of Road Fuels. International Journal of Energy Economics and Policy, 7(1), 178–184. Retrieved from https://econjournals.com./index.php/ijeep/article/view/3652

Issue

Vol. 7 No. 1 (2017)

Section

Articles

License

Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication.