Results 41 to 50 of about 34,790 (215)

Environmental Tax Competition Among Jurisdictions [PDF]

open access: yesSSRN Electronic Journal, 1992
The use of environmental taxes for pollution problems without spillovers is studied in a multi-jurisdictional setting. The problem is studied using the standard Mintz & Tulkens (1986) model for interjurisdictional tax competition. This is a model with 2 regions, two tradeable private goods: labour and a private consumption good which can be taxed at ...
openaire   +1 more source

Altruism and Global Environmental Taxes [PDF]

open access: yesEnvironmental and Resource Economics, 2018
A global externality like the GHG emissions leading to climate change are both due to free-riding at the individual level as well as the government level. A government aiming to maximise domestic social welfare may make individuals internalise the damage within their country, but will free-ride on the damage caused to other countries.
openaire   +3 more sources

A study on the "Porter Hypothesis" effect of the regulatory measures of the environmental protection tax law in the post-pandemic era.

open access: yesPLoS ONE
The implementation of the Environmental Protection Tax Law was a significant milestone in China's environmental tax reform. The implementation of this law was influenced throughout the three-year period of epidemic prevention and control (from early 2020
Wei Tao, Jian-Ya Zhou
doaj   +1 more source

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104)

open access: yesInternational Research Journal of Business Studies, 2017
This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness.
Dahlia Sari, Christine Tjen
doaj   +1 more source

Study on the regulatory alienation effect of China's Environmental Protection Tax Law during the strict epidemic control period: based on a sample test of 1000 tax personnel

open access: yesEnvironmental Sciences Europe
The enactment of the Environmental Protection Tax Law was a major event in the process of China's economic and social development. This law has achieved certain results in the first two years since enactment, but there have also been many problems ...
Chen Ming-jun, Zhou Jian-ya
doaj   +1 more source

Comparison of Economic Effects of Carbon Taxes and Energy Taxes on Iran's Economy: A Computable General Equilibrium approach [PDF]

open access: yesPizhūhishnāmah-i Iqtiṣād-i Inirzhī-i Īrān, 2019
Environmental taxes, including carbon and energy price taxes, are one of the most crucial means of market-based approach of reducing Greenhouse Gas Emissions and are widely used around the world In the present research, the effects of enforcing these two
Esfandiar Jahangard   +4 more
doaj   +1 more source

Global environmental taxes [PDF]

open access: yes, 2012
Other chapters of this Handbook show that environmental taxes are very interesting instruments for environmental regulation. The question addressed in this chapter is whether they are still interesting when the environmental problem is a global one. Are they still effective and efficient? Are they feasible and acceptable?
openaire   +1 more source

Environmental tax mechanism in Kazakhstan: theoretical approach

open access: yesХабаршысы. Экономика сериясы
Rapid technological and economic development has posed serious environmental threats, with toxic emissions and waste accumulation affecting both developed and developing countries.
G. Issayeva   +3 more
doaj   +1 more source

Does tax enforcement reduce corporate environmental investment? evidence from a quasi-natural experiment

open access: yesFrontiers in Environmental Science
The transition to a green, sustainable economy is largely reliant on corporate investment in the realm of environmental protection. Utilizing the adoption of the third phase of the Golden Tax Project (GTPIII) in China as a quasi-natural experiment, this ...
Lu He   +4 more
doaj   +1 more source

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