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Does the Environmental Tax Reform Positively Impact Corporate Environmental Performance?

Sustainability, 2023
The environmental tax reform implemented in 2018 is an important initiative of Chinese tax reform, which is deemed a valuable opportunity to encourage firms to improve their environmental performance. This study empirically investigates the impact of the
Manru Peng, Chendie Wei, Youliang Jin, Hangxin Ran   +3 more
semanticscholar   +1 more source

Tax equity, green innovation and corporate sustainable development

Frontiers in Environmental Science, 2022
In the context of increasing resource scarcity and environmental pollution, achieving sustainable development with environmental friendliness at its core is essential for maintaining long-term economic growth.
Wei Wang, Wei Wang
doaj   +1 more source

The German Environmental Tax Reform: a difference-in-differences analysis of its impacts in European comparison

Environmental Economics and Policy Studies, 2023
In 1998, the red-green Schröder government implemented the Environmental Tax Reform (ETR), raising taxes on petrol, diesel, natural gas and heating oil and introducing a new duty on electricity in Germany.
Daniel Kühnhenrich
semanticscholar   +1 more source

Environmental tax reform: efficiency and political feasibility [PDF]

Ecological Economics, 2002
Working paper / Institute for Empirical Research in Economics ...
Felder, Stefan, Schleiniger, Reto
openaire   +3 more sources

Tax Reform for the Energy Transition in Korea’s Power Generation Sector

Energies, 2020
The tax structure capable of achieving an energy transition in the power sector was analyzed by applying the Pigouvian tax on generation fuels. Under the 2018 Tax Act Amendment, the tax rate criteria for the excise tax on power generation fuels changed ...
Sung-Jin Cho, Yoon Kyung Kim
doaj   +1 more source

The Impact of Environmental Tax Reform on Total Factor Productivity of Heavy-Polluting Firms Based on a Dual Perspective of Technological Innovation and Capital Allocation

Sustainability, 2022
As an essential reform of China’s environmental regulatory policy, the environmental protection tax reform achieves a smooth transition from the emission fee system to the environmental protection tax system according to the principle of tax burden ...
Xu-Fei He, Qin Jing
semanticscholar   +1 more source

Exploring the impacts of China’s water resource tax policies: A trade-off between economic development and ecological protection

Frontiers in Environmental Science, 2022
The reform of water resource tax policies is an important measure in the process of China’s green economic transformation. Therefore, improving the accuracy of tax policy impact prediction is crucial for policymakers to make correct decisions. This study
Chunhua Xin, Fengqi Guo, Anqi Wang
doaj   +1 more source

A computable general equilibrium analysis of environmental tax reform in Japan with a forward-looking dynamic model

Sustainability Science, 2021
The Japanese government plans to reduce greenhouse gas emissions by 80% by 2050. However, it is not yet clear which policy measures the government will adopt to achieve this goal.
Shiro Takeda, Toshi H. Arimura
semanticscholar   +1 more source

Environmental taxes shadowing: theoretical aspect [PDF]

Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2022
The ecological disasters caused by deforestation, exploitation of seas and soils, pollution of atmospheric air and water, that are the consequences of an excessive anthropogenic impact on the environment.
I.V. Tiutiunyk, I.A. Tenytska, P.M. Vostrykov   +2 more
doaj   +1 more source

Economic, ecological and social benefits through redistributing revenues from increased mineral oil taxation in Austria: A triple dividend

Green Finance, 2019
To meet the future energy and climate targets in 2030 and 2050 in Austria, it is absolutely necessary to apply extensive measures to reduce the use of fossil fuels.
Sebastian Goers, Friedrich Schneider
doaj   +1 more source