Results 11 to 20 of about 354,028 (329)
Tax Reform and Environmental Taxation [PDF]
, 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
Frontiers 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
Frontiers 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
The impact of water resource taxes on total factor water efficiency
Water 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
Environmental tax reform in the Czech Republic [PDF]
, 2009 About the Czech environmental tax reform, it can be said that its concept is not very well known even to its principal stakeholders. The reason is the little promotion: the absence of explanatory campaigns. The support to dealing only with existing local environmental problems and the opposition to introducing an environmental tax reform aimed at ...
Sauer, P., Vojacek, O.
openaire +3 more sources
Environmental Tax Reform and Double Dividend [PDF]
SSRN Electronic Journal, 2002 In this paper we offer a meta-analysis approach to (simulation) studies on environmental tax reform (ETR). The underlying studies look both at environmental effects (e.g. reduction in CO2 emission) and economic effects (e.g. change in gross domestic product) following such a tax reform.
Roberto Patuelli +2 more
openaire +3 more sources
Environmental tax reform and endogenous growth [PDF]
Journal 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 +7 more sources
From regressive pollution taxes to progressive environmental tax reforms [PDF]
European Economic Review, 2014 European countries have increased their use of environmental tax instruments by designing new tax bases. But many countries face opposition from public opinion, for fear of the distributive consequences of these environmental tax reforms. This paper sheds light on the distributive consequences of environmental tax policies when households are ...
Chiroleu-Assouline, Mireille +1 more
openaire +5 more sources
Environmental protection tax and total factor productivity—Evidence from Chinese listed companies
Frontiers in Environmental Science, 2023 By improving its total factor productivity, China may attain higher quality and more sustainable economic growth. As a key market-based incentive for environmental regulation, does environmental protection tax increase total factor productivity and ...
Xiaoke Sun, Cuiyan Zhang
doaj +1 more source
Frontiers in Environmental Science, 2023 To protect and improve the environment, reduce pollutant emissions, and promote ecological civilization, China implemented “the Environmental Protection Law of the People’s Republic of China” on 1 January 2018.
Jiqiang Huang, Yanfeng Li
doaj +1 more source