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首页> 外文期刊>Journal of Environmental Planning and Management >The use of regulatory taxation as a policy instrument for sustainability transitions: old wine in new bottles or unexplored potential?
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The use of regulatory taxation as a policy instrument for sustainability transitions: old wine in new bottles or unexplored potential?

机译：使用监管税务作为可持续发展转型的政策仪器：新瓶中的旧葡萄酒或未开发的潜力？

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摘要

The burgeoning literature on sustainable transitions links persistent environmental problems to the functioning of socio-technical systems. Conventional policy instruments, such as environmental taxation, are often rejected by transition scholars but in-depth studies on their potential are scarce. This paper explores the potential of the instrument of environmental taxation for influencing sustainability transitions. The multi-level perspective and the multi-phase perspective from transition thinking and the social practices approach are combined with the environmental economics theories of Pigou and Coase. Our analysis shows that the highest impact of regulatory taxation will be realised at the end of the take-off phase and in the acceleration phase of a transition. Although important barriers exist and many conditions apply, regulatory environmental taxation, especially as part of a smart policy mix, has more potential for contributing to sustainability transitions than hitherto assumed.
机译：关于可持续转型的新兴文献将持续存在的环境问题与社会技术系统的功能联系起来。传统的政策工具，如环境税，往往被转型学者拒绝，但对其潜力的深入研究却很少。本文探讨了环境税收工具在影响可持续性转型方面的潜力。过渡思维和社会实践方法的多层次视角和多阶段视角与庇古和科斯的环境经济学理论相结合。我们的分析表明，监管税收的最大影响将在起飞阶段结束时和过渡的加速阶段实现。尽管存在着重要的障碍，并且有许多条件适用，但监管性环境税，尤其是作为智能政策组合的一部分，在促进可持续性转型方面比迄今为止所设想的更有潜力。

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