Abstract
This study uses panel data taken from Japanese prefectures over a period of 21 years (2000−2020) to analyze the impact of industrial waste taxation on the amount of industrial waste being generated and its final disposal. Looking at the types of taxation, the study takes into consideration points such as economic situation, regulations on transporting industrial waste originating in other prefectures, and the effects over time. Results showed that no significant reduction effect was observed in the amount of industrial waste generated, for all taxation types. As for final disposal, not considering the effect of time, the reduction effect was observed for all taxation types when only industrial waste generated in the prefecture was targeted. Reduction effects were also observed in the special levy by final disposal contractors and intermediate disposal with incinerators and final disposal contractors when waste originating from other prefectures was included. In contrast, considering the effect of time, these reduction effects were canceled out by the effect of time in all taxation types. In addition, the results of staggered DID analysis, which can remove possible biases due to multiple intervention timing, showed that continuously significant reduction effects during some periods were observed only in prefectures where taxation of the special levy had been introduced by final disposal contractors in 2003.
