Sharing the Burden
How Corporatism Shapes the Division of Environmental Tax Revenue
Bibliographic Data
| ID | 21787779 |
|---|---|
| Authors | P A Van Dalen (0009-0000-8147-5363, Stockholm University, corresponding author) |
| Year | 2026 |
| Publication date | 2026-07-09 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Regulation & Governance (JOURNAL) |
| Journal identifiers | ISSN: 1748-5983 • E-ISSN: 1748-5991 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/rego.70181 |
| OpenAlex | W7167806161 |
| Language | EN |
| References cited | 49 |
This comparative study spanning more than two decades examines how corporatist institutions shape the distribution of environmental tax revenue between producers and consumers. Environmental taxes have become a key policy instrument for addressing climate change and other environmental problems, but their effectiveness and political viability likely depend on how these taxes are collected and distributed. We develop two competing theoretical perspectives with opposing expectations: corporatist structures could facilitate sustainable producer responsibility through coordinated bargaining and long‐term agreements or enable organized producers to shift tax burdens onto consumers. Using panel data from 29 countries covering the period 1995–2018 and error‐correction models, we find that corporatism is associated with lower producer shares of environmental tax revenues. The study suggests that corporatist institutions may contribute to environmental tax cost shifting to consumers, potentially constraining producer incentives for green transitions and provoking public opposition to environmental taxation
Corporatism · Incentive · Panel data · Politics · Revenue · Tax revenue · Climate Change Policy and Economics · Corporate Taxation and Avoidance · Energy, Environment, Economic Growth
Carbon Captured
Public opinion about climate policies
Perceived fairness and public acceptability of carbon pricing
Bargaining Structure, Corporatism and Macroeconomic Performance
Public acceptance for environmental taxes
Regressive Taxation and the Welfare State
Varieties of Capitalism
The Democratic Class Struggle
Tax competition
Up and down with climate politics 2013–2016
The path to sustainable environment
Why are carbon taxes unfair? Disentangling public perceptions of fairness
Sustainable welfare
Environmental performance and policy regimes
Conceptualizing energy democracy
Trajectories of Neoliberal Transformation
Social sustainability in the decarbonized welfare state
Still the Century of Corporatism
Institutions, Climate Change, and the Foundations of Long-Term Policymaking
Domestic and International Influences on Green Taxation
Changing Prices in a Changing Climate
Modeling Dynamics in Time-Series–Cross-Section Political Economy Data
Policy Making for the Long Term in Advanced Democracies
Taking Time Seriously
Is There Really a Link Between Neo-Corporatism and Environmental Performance? Updated Evidence and New Data for the 1980s and 1990s
Increasing Returns, Path Dependence, and the Study of Politics
The politics of carbon taxation
Divergent neighbors
Changing of the guard
Economic Power and Political Influence
Between distribution and allocation
| Citation velocity | historical |
|---|---|
| Highly cited | No |