The effect of waste incineration taxation on industrial plastic waste generation: A panel analysis
The effect of waste incineration taxation on industrial plastic waste generation: A panel analysis
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DOI：
10.1016/j.resconrec.2020.104717
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发表时间：
2020-06-01
影响因子：
13.2
通讯作者：
De Jaeger, Simon
中科院分区：
文献类型：
--
作者：
De Weerdt, Loic;Sasao, Toshiaki;De Jaeger, Simon
垃圾处理税是欧洲许多国家和地区普遍采用的政策手段。它对家庭废物的影响已得到广泛研究。然而，很少有研究探讨废物处理税对工业废物产生的影响。然而，工业废物占欧盟产生的废物的90%以上。本研究评估了焚烧税对比利时弗兰德斯工业塑料废物产生的影响。我们进行了不同类型的计量经济学面板分析，并提供了统计证据表明，企业表现出滞后行为，这意味着前一年的废物产生部分决定了本年度的。动态面板估计显示了稳健的结果，表明焚烧税的增长对工业塑料废物产生的增长产生了显着的负面影响。这一结果并没有为反复提高焚烧税提供论据。我们的结论是，如果税率是根据当时的市场条件，即考虑到焚烧替代品的边际成本，焚烧税是有意义的。在短期内，由于减少废物的边际成本迅速上升，税收的效用将迅速减弱。从长远来看，需要额外的回收能力来回收最小的废物部分。从长远来看，税收的作用是维持市场偏好回收的均衡。
Waste treatment taxation is a popular policy instrument in many European countries and regions. Its impact on household waste has extensively been researched. However, only little research exists which looks into the impact of waste treatment taxation on industrial waste generation. Nevertheless, industrial waste constitutes more than ninety percent of waste generated in the European Union. This study assesses the impact of an incineration tax on the generation of industrial plastic waste in Flanders, Belgium. We conduct different types of econometrical panel analyzes and provide statistical evidence that firms show lagged behavior, which means that the previous year's waste generation partly determines the current year's. The dynamic panel estimations show robust results, indicating that a growth of incineration taxes exert significant negative effects on the growth of industrial plastic waste generation. This result offers no argument to iteratively raise incineration taxes. We conclude that incineration taxation is meaningful if tax rates are set according to the prevailing market conditions, i.e. taking into account the marginal costs of alternatives for incineration. In the short run, the effectiveness of taxation will quickly diminish due to the rapidly rising marginal costs of waste reduction. In the long run, extra recycling capacity is needed to recycle the minimized waste fraction. The role of taxation in the long run is to maintain an equilibrium in which recycling is preferred by the market.