Environmental tax reform and individual preferences: An empirical analysis on European micro data

Using micro data from European Value Survey (EVS) over 2008–2010, the paper investigates the individualand country variables that might affect the individual preferences towards the prevention of pollution,measured in terms of willingness to monetary contribute to it. Our focus is to interpreter the differences inlight of the Environmental Tax Reform (ETR), carried out only in some countries of our sample and basedon reaching jointly environmental and political economy objectives. Analyses, carried out by means ofordered logit OLS, logit and partial generalised ordered logit, provide remarkable insights in understandingthe sources of heterogenic individual attitudes towards the environment in Europe and the link with thetool of ETR, strongly promoted by the European Union.