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The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law [PDF]

open access: yesFrontiers in Public Health, 2022
Air pollution significantly impacts sustainable development and public health. Taking the implementation of China's Environmental Protection Tax Law in China as a quasi-natural experiment, this paper employs the difference-in-differences (DID) and ...
Bingnan Guo   +6 more
doaj   +4 more sources

Tax Reform and Environmental Taxation [PDF]

open access: yes, 2005
I measure the industry impacts of an environmental tax reform where a carbon tax is used to finance full or partial corporate tax integration. I find that the industry impacts of such a reform are likely to be modest (in the sense of impacts on returns on equity).
Gilbert E. Metcalf
core   +5 more sources

Environmental tax reform and endogenous growth [PDF]

open access: yesJournal of Public Economics, 1997
This paper explores the effects of an environmental tax reform on pollution, economic growth and welfare in an endogenous growth model with pre-existing tax distortions. We find that a shift in the tax mix away from output towards pollution may raise economic growth through two channels.
Bovenberg, A.L., de Mooij, R.A.
openaire   +9 more sources

Reforming Indirect Taxes in India : Role of Environmental Taxes [PDF]

open access: yes, 2010
Extensive reforms of Indias indirect taxes at the central and the state levels has prepared the necessary ground for the implementation of a comprehensive goods and services tax (GST). The Empowered Committee of the State Finance Ministers in their First Discussion Paper and the Thirteenth Finance Commission in their recently submitted report have ...
D K Srivastava, C Bhujanga Rao
openaire   +3 more sources

Promoting Green Development in China's New Development Stage Through Tax Reform [PDF]

open access: yesФинансовый журнал, 2021
Green growth is not only an important way to build ecological civilization and promote economic transformation, but also the core essence of ensuring high-quality economic development in the new development stage.
Fu Zhihua, Cheng Yu
doaj   +1 more source

Economics of Environmental Taxes and Green Tax Reforms [PDF]

open access: yesSustainability, 2020
Environmental taxes and green tax reforms are increasingly seen as powerful tools for promoting a transition to sustainable economies [...]
José M. Labeaga, Xavier Labandeira
openaire   +2 more sources

Is environmental tax legislation effective for pollution abatement in emerging economies? Evidence from China

open access: yesFrontiers in Environmental Science, 2023
This study estimates the effect of environmental tax legislation on air pollution, using the implementation of China’s Environmental Protection Tax Law (EPTL) as a quasi-natural experiment.
Wenliang Tang, Xue Yang, Xue Yang
doaj   +1 more source

Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects

open access: yesFrontiers in Environmental Science, 2022
Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng   +3 more
doaj   +1 more source

Effect of environmental tax reform on corporate green technology innovation

open access: yesFrontiers in Environmental Science, 2022
China has recently taken several measures to counter the environmental pollution caused by the crude model of past economic development. Among them, taxation has proved especially efficient.
Chuan Zhang   +3 more
doaj   +1 more source

The impact of water resource taxes on total factor water efficiency

open access: yesWater Policy, 2023
Widespread promotion of resource tax reform is of critical importance in China's efforts to promote resource conservation and speed up the development of a more ecological planet.
Yang Su, Zhonghua Cheng
doaj   +1 more source

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