Environmental taxes, growth, and emissions in Türkiye: Evidence from Fourier FMOLS

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dc.authorid0000-0001-9891-9477
dc.contributor.authorYıldız, Hakan
dc.contributor.authorŞengül, Serkan
dc.contributor.authorid355807
dc.date.accessioned2026-09-15T09:06:51Z
dc.date.available2026-09-15T09:06:51Z
dc.date.issued2026-09
dc.departmentFakülteler, Sanat ve Sosyal Bilimler Fakültesi, Ekonomi ve Finans Bölümü
dc.descriptionUluslararası Hakemli Scopus
dc.description.abstractThis study investigates the long-run relationship between environmental degradation, environmentally related tax revenues, economic growth, unemployment, and inflation in Türkiye over the period 1994–2022. Using the Fourier Fully Modified Ordinary Least Squares (Fourier FMOLS) method, the analysis jointly examines the Environmental Kuznets Curve (EKC), the Environmental Phillips Curve (EPC), and an Environmental Laffer Curve-type nonlinear taxation–emissions relationship. Carbon dioxide emissions and carbon intensity are used as alternative indicators of environmental degradation, while environmentally related tax revenues, real GDP per capita, unemployment, and inflation are included as explanatory variables. The findings indicate a statistically significant inverted U-shaped relationship between environmentally related tax revenues and both environmental degradation indicators. The Lind-Mehlum U test further confirms that the estimated turning points for environmental tax revenues lie within the observed sample range, providing evidence consistent with an Environmental Laffer Curve-type relationship. The EKC results are more nuanced: while the Fourier FMOLS coefficients suggest a nonlinear income–environment relationship, the U test confirms an in-sample inverted U-shaped pattern only for carbon intensity, not for absolute CO₂ emissions. The results also support the EPC framework, as unemployment is negatively associated with both CO₂ emissions and carbon intensity. These findings suggest that environmental degradation in Türkiye is shaped by nonlinear and threshold-sensitive fiscal, economic, and labor market dynamics. The study contributes to the literature by integrating EKC, EPC, and an ELC-type framework in the Turkish context, while emphasizing that environmentally related tax revenues should be interpreted as an imperfect proxy for environmental tax pressure rather than as a direct measure of tax stringency. Policy implications point to the need for green fiscal reform, cleaner production incentives, and employment policies aligned with low-carbon transition objectives.
dc.identifier.citationYıldız, H., & Şengül, S. (2026). Environmental taxes, growth, and emissions in Türkiye: Evidence from Fourier FMOLS. World Development Sustainability, 1-14. https://doi.org/10.1016/j.wds.2026.100358
dc.identifier.doi10.1016/j.wds.2026.100358
dc.identifier.endpage14
dc.identifier.issn2772-655X
dc.identifier.scopus2-s2.0-85198003554
dc.identifier.scopusqualityQ1
dc.identifier.startpage1
dc.identifier.urihttps://dspace.mudanya.edu.tr/handle/20.500.14362/444
dc.institutionauthorŞengül, Serkan
dc.language.isoen
dc.publisherElsevier
dc.relation.journalWorld Development Sustainability
dc.relation.publicationcategoryMakale- Uluslararası- Hakemli Dergi- Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectEnvironmental taxes
dc.subjectÇevre vergileri
dc.subjectEconomic growth
dc.subjectEkonomik büyüme
dc.subjectCarbon emissions
dc.subjectKarbon emisyonları
dc.subjectFourier FMOLS
dc.subjectFourier DOLS
dc.subjectFourier Toda-Yamamoto
dc.subjectTürkiye
dc.titleEnvironmental taxes, growth, and emissions in Türkiye: Evidence from Fourier FMOLS
dc.typeMakale
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