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[{"key": "dc.contributor.advisor", "value": "B\u00f6ckerman, Petri", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Virokannas, Iiris", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-01-17T06:52:26Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-01-17T06:52:26Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/92846", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4 tutkielma tarkastelee ymp\u00e4rist\u00f6verojen roolia ja mahdollisuuksia kansantalouksien kest\u00e4v\u00e4ss\u00e4 siirtym\u00e4ss\u00e4. Tutkielman teoriaosio keskittyy optimaaliseen veroasteeseen ja kirjallisuuskatsauksessa esitet\u00e4\u00e4n ja keskustellaan aikaisemman tutkimuskirjallisuuden tuloksista. Tutkielman empiirisess\u00e4 osassa k\u00e4ytet\u00e4\u00e4n tietoa 25 Euroopan valtiosta vuosilta 2000-2021. Ymp\u00e4rist\u00f6veroja tarkastellaan ensimm\u00e4isess\u00e4 mallissa kokonaisuutena, mutta toisessa mallissa vero jaetaan energiaveroon, liikenneveroon ja saaste- ja luonnonvaraveroon. Keskeisimp\u00e4n\u00e4 tutkimuskysymyksen\u00e4 on tarkastella miten n\u00e4m\u00e4 eri veroryhm\u00e4t, joita usein tutkimuksessa tarkastellaan vain kokonaisuutena, vaikuttavat kasvihuonekaasup\u00e4\u00e4st\u00f6ihin. Pitk\u00e4n aikav\u00e4lin tarkastelussa hy\u00f6dynnet\u00e4\u00e4n FMOLS ja DOLS metodeja, joita on k\u00e4ytetty laajasti my\u00f6s aikaisemmassa tutkimuskirjallisuudessa samankaltaisissa tutkimuksissa. Tutkielma sis\u00e4lt\u00e4\u00e4 my\u00f6s tarvittavien testien tulokset sek\u00e4 tulokset kahdesta eri kausaalisuustestist\u00e4. Keskeisimm\u00e4t tulokset ovat, ett\u00e4 ilman interaktiotermin lis\u00e4yst\u00e4 ymp\u00e4rist\u00f6verojen ja kasvihuonekaasup\u00e4\u00e4st\u00f6jen v\u00e4lill\u00e4 n\u00e4ytt\u00e4\u00e4 olevan positiivinen yhteys. T\u00e4m\u00e4 tulos on vastoin aikaisemman tutkimuskirjallisuuden tuloksia. Toisaalta tarkasteltaessa ymp\u00e4rist\u00f6verojen ja energiakulutuksen yhteisvaikutusta kasvihuonekaasup\u00e4\u00e4st\u00f6ihin huomataan, ett\u00e4 yhteys k\u00e4\u00e4ntyy negatiiviseksi. Dumitrescu-Hurlin paneelikausaalisuustestin tulosten perusteella ymp\u00e4rist\u00f6verojen ja energiankulutuksen v\u00e4lill\u00e4 on negatiivinen kausaalisuhde, mik\u00e4 tukee p\u00e4\u00e4telm\u00e4\u00e4 siit\u00e4, ett\u00e4 ymp\u00e4rist\u00f6verot n\u00e4ytt\u00e4v\u00e4t vaikuttavat kasvihuonekaasup\u00e4\u00e4st\u00f6ihin etenkin energiankulutuksen kautta. Tulokset ovat samansuuntaiset my\u00f6s silloin, kun ymp\u00e4rist\u00f6verot on jaettu pienempiin luokkiin. N\u00e4ist\u00e4 luokista energiaverolla ja sen muutoksilla n\u00e4ytt\u00e4\u00e4 olevan suurin vaikutus kasvihuonekaasup\u00e4\u00e4st\u00f6ihin. Toisaalta energiaverot on my\u00f6s suurin erillinen ymp\u00e4rist\u00f6veroluokka kaikissa tutkittavissa valtioissa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "This thesis is focusing on how environmental taxes can be used in the sustainable transition that economies are currently facing. The thesis includes a theory part which is focusing on the theory of optimal tax level, and a literature review where earlier results are being shown and discussed. The empirical part of the thesis considers data from 25 European countries between the years 2000 and 2021. The empirical part of the thesis and the research questions set a base for two models that have been established and estimated in this paper. The first research question and the first model focus on how total environmental taxes affect greenhouse gas emissions. In the second research question and in the second model environmental taxes have been separated into energy, transport, and pollution and resource tax and their effect on greenhouse gas emissions has been modelled. The long-run estimation is done with FMOLS and DOLS methods since these methods are also broadly used in the previous literature. Also, necessary preliminary tests and two different causality tests are executed, and the results are provided in this paper. The first results show a positive connection between the taxes and greenhouse gas emissions. These results differ greatly from the previous literature. Further, the connection turns negative when the total environmental tax and the smaller tax groups are connected with primary energy consumption. Dumitrescu-Hurlin panel causality test results reveal a negative causal relationship between environmental taxes and primary energy consumption. This supports the argument that environmental taxes affect greenhouse gas emissions especially through energy consumption. The results are quite similar when environmental taxes are divided into smaller categories. From the smaller environmental tax groups energy tax is found to have the largest effect on greenhouse gas emissions and this tax is also greater revenue-wise than the transport tax and pollution and resource tax in all of the study countries.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2024-01-17T06:52:26Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-01-17T06:52:26Z (GMT). No. of bitstreams: 0\n Previous issue date: 2024", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "72", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "transport tax", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "pollution and resource tax", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Environmental taxation in the sustainable economic transition", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202401171347", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": 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