Mestrado em Economia Internacional e Estudos Europeus

O debate acerca da relação competitividade/fiscalidade verde tem sido polémico na medida em que os investigadores utilizam diferentes universos conceptuais e metodológicos na defesa dos respectivos argumentos. Os resultados a que chegam também se têm revelado inconclusivos, ao que acresce o facto de que o seu confronto é de difícil concretização. Portanto, o nosso objectivo consistiu na orientação do presente estudo para uma análise concreta, no sentido de contribuir para a clarificação do tema. Através do caso da incidência do ISP sobre a competitividade do sector português dos combustíveis rodoviários, concluímos que o estudo na óptica empresarial é mais esclarecedor do que uma abordagem a nível sectorial ou nacional, como mais habitualmente é retratado na literatura, e que o efeito da política ambiental sobre a competitividade vai depender, em última análise, das características das empresas e dos mercados para os quais elas vendem. Os nossos resultados para o sector português dos combustíveis rodoviários aproximam-se da hipótese de Porter.

The debate on competitiveness/green taxation has been controversial due to the fact that researchers use different conceptual and methodological universes in defending their arguments. The results have also been proven inconclusive, in addition to the fact that their comparison is difficult to achieve. Therefore, our study aims to a concrete analysis in order to contribute to the clarification of the issue. Through the case of the effect of ISP tax on the competitiveness of the portuguese sector of road fuels, we concluded that an analysis in the firm's point of view is more enlightening than a sector or national approach, as is usually portrayed in the literature, and that the effect of environmental policy on competitiveness will depend, ultimately, on the characteristics of the firms and the markets in which they sell. Our results for the portuguese sector of road fuels come close to the Porter hypothesis.

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

Este estudo tem como objetivo determinar se a fiscal verde, introduzida em Portugal em 2014, é capaz de influenciar o interesse por veículos híbridos plug-in. A revisão de literatura identifica uma série de fatores que influenciam o interesse por veículos híbridos plug-in, de entre os quais se destaca o acesso a incentivos financeiros. Nesta base, um inquérito por questionário foi realizado entre usuários individuais e empresariais de veículos ligeiros de passageiros para avaliar o efeito desses fatores no interesse em adquirir um híbrido plug-in. Assim sendo, foram colocadas questões para avaliar a consciência ambiental dos consumidores, o gosto por tecnologia, a independência dos produtores de petróleo, a imagem e a apreciação do acesso a incentivos financeiros. O interesse pelos híbridos plug-in também é medido pelas duas primeiras questões do inquérito por questionário. Embora não tenhamos sido capazes de desenvolver a análise da amostra de utilizadores empresariais, na amostra de utilizadores individuais, a análise de equações estruturais encontrou um efeito positivo e significativo da fiscalidade verde sobre o interesse pela aquisição de um híbrido plug-in. No entanto, os incentivos da fiscalidade verde não concedem um montante capaz de desencadear um efeito de grande escala. Também foi encontrado um efeito positivo e significativo entre a dimensão do veículo conduzido atualmente sobre o interesse por veículos híbridos plug-in.

This paper aims to determine if the green tax system, introduced in Portugal in 2014, is able to influence the interest for plug-in hybrid vehicles. The Literature Review identifies a number of factors that influence the interest for plug-in hybrid vehicles, including access to financial incentives. On this basis, a questionnaire survey was carried out jointly between individual and business users of light vehicles to assess the effect of those factors on the interest to purchase a plug-in hybrid. Being so, survey questions were made to assess consumers environmental awareness, technology taste, independence from oil producers, image and access to financial incentives like hood. The interest for plug-in hybrids is also measured by the first two question of the questionnaire survey. While we have not been able to develop the business sample analysis, at the individual sample, the structural equation analysis found a significant positive effect of the Portuguese green tax system over the interest for acquiring a plug-in hybrid. However, it does not grant an amount capable of triggering a large-scale effect once, in mean terms, drivers ask for a much lower gap between plug-in hybrids and ordinary vehicles prices. A significant positive effect of driver´s vehicle size on interest for plug-in hybrids was also found.

info:eu-repo/semantics/publishedVersion

Cette thèse développe l’analyse d’une politique économique environnementale appliquée dans le cadre d’une économie ouverte et dans celui d’une économie fermée. Elle étudie les effets sur le bien-être et l’environnement des réglementations volontaire et obligatoire tenant compte de l’hétérogénéité des agents économiques et des pays. Elle s’intéresse en particulier aux différents types d’éco-étiquetages en autarcie (Chapitre 1) et après ouverture au commerce international (Chapitre 2); aux programmes d’apport d’information à plusieurs niveaux (Chapitre 3); et aux taxes sur les émissions et marchés publics écologiques (Chapitre 4). L’analyse montre que non seulement le gouvernement mais également les éco-consommateurs peuvent inciter même les producteurs éco-indifférents à se décider pour l’agir respectueux de l’environnement. Les instruments de politique environnementale induisent auto-sélection et polarisation dans les marchés desservis par des entreprises hétérogènes en termes de productivité. Je démontre que des instruments volontaires peuvent avoir des résultats positifs sur le bien-être et l’environnement. En fonction d’hypothèses précises, ils peuvent également être plus efficaces que des approches obligatoires. Le modèle montre également que quand il y a ouverture au commerce international, la politique écologique a un effet supplémentaire sur le bien-être et sur l’environnement, dépendamment du type de politique et des consciences environnementales des différents pays commerciaux.

This thesis develops an applied environmental economic policy analysis in closed and open economy frameworks. It investigates welfare and environmental outcomes of voluntary and mandatory regulation allowing for heterogeneity across economic agents and countries. Particularly, it focuses on voluntary eco-labels of different types in autarky (Chapter 1) and upon opening to international trade (Chapter 2); multi-tier information provision programmes (Chapter 3); and emission taxes and green public procurement (Chapter 4). The analysis shows that not only the government but also eco-concerned consumers can incentivise even eco-indifferent producers to act more environmentally-friendly. Environmental policy instruments induce self-selection and polarisation in the markets served by firms heterogeneous in their productivity. I demonstrate that voluntary instruments can lead to positive welfare and environmental outcomes. Under particular assumptions, they also can be more efficient than mandatory approaches. The model also shows that upon opening to international trade eco-policy yields additional welfare and environmental effects conditionally on the type of the policy and the environmental awareness difference across trading countries.

L'objectif de cette thèse est de démontrer que le renforcement des institutions environnementales permet d'améliorer la responsabilité environnementale. Si des changements institutionnels sont mis en place favorisant la responsabilité environnementale alors une co-responsabilité des parties prenantes prend forme rendant la protection de l'environnement plus efficace et efficiente. Compte tenu de l'ampleur des dégradations environnementales et de leurs conséquences, la responsabilité environnementale devient la panacée à la crise écologique. La notion de développement durable s'en fait écho en s'ancrant cependant dans une dynamique plus vaste. Ce concept de développement durable se décline au niveau industriel par la responsabilité sociale des entreprises. Force est de constater que les réponses institutionnelles et industrielles sont loin d'être à la hauteur des défis environnementaux. Historiquement, les instruments réglementaires ont été mobilisés pour faire face aux dégradations irréversibles. Malgré les preuves théoriques et empiriques européennes, la fiscalité écologique française ne répond pas aux recommandations économiques. Les raisons à ces échecs résident dans les difficultés d'acceptabilité et d'ajustement. Ces éléments amènent à repenser les schémas de l'intervention de l'Etat en matière d'environnement. L'apport de cette thèse consiste à proposer la mise en place de nouveaux arrangements institutionnels fondés sur la mise en place d'institutions environnementales dotées de capacités d'expertise, d'enforcement et de conformité.

The aim of this thesis is to demonstrate that the strengthening of the environmental institutions enforces environmental responsibility. If institutional changes are setting up to promote environmental responsibility, then a co-responsibility takes form making environmental protection more efficient and more effective. Given the extent of environmental degradation and their consequences, environmental liability bccomes a panacea to the ecological crisis. The notion of sustainable development echoes to it. however anchoring in a larger dynamic. The concept ofsustainable development comes at industrial level by the corporate social responsibility. lt is clear that the answers given by the institutions and the industrial segment fall far short of responding to the environmental challenges. Historically, regulatory instruments have been mobilized to deal with irreversible damage. The recent issue of emission permits still experiences difficulties. Despite the European theoretical and empirical evidences, French ecological taxation doesn't comply with the economic recommendations. The reasons for these failures depend on the difficulties of acceptability. These considerations lead us to rethink the patterns of state intervention in environmental. The contribution of this thesis is to propose the establishment of new institutional arrangements based on the establishment of environmental institutions which have capacities of expertise, enforcement and compliance.

Various levels of governments in Canada have introduced different types of tax instruments in order to encourage the development of renewable energy. This paper will look at the challenges that render those tax instruments inefficient and/or ineffective. For the ease of discussion, I will divide the said challenges by a hypothetical timeline of “before” and “during” the implementation of renewable energy. “Before” the implementation, some of the current tax incentives are criticized to be ineffective because there are better policy substitutes. It is also found that the inherent characteristics of renewable energy sources themselves render policy instruments inefficient. “During” the implementation, the currently existing “unlevel playing field” with the conventional oil and gas industry is found to be the strongest factor that causes tax incentives on renewable energy ineffective; the introduction of a carbon tax is recommended here. Lastly, even the most comprehensive tax measures are found unable to completely address the “exogenous” factors.

MAST