Results 81 to 90 of about 354,028 (329)
Earth's Future, 2020 China's environmental protection tax (EPT) has been implemented since the beginning of 2018 to control environmental issues (e.g., air pollution). The current EPT law indicates that tax revenues are given to provincial governments without return. However,
Xiurong Hu +6 more
doaj +1 more source
Polish Journal of Environmental StudiesThe full implementation of an environmental protection tax is an important measure to realize the goal of emission reduction and promote the comprehensive green transformation of economic and social development.
Hao Zhang, Dongyong Ding
semanticscholar +1 more source
Greener and Fairer: A Progressive Environmental Tax Reform for Spain
Economics of Energy & Environmental Policy, 2019 Environmental externalities call for the use of environmental taxes to get prices right and thereby reduce environmental pressures. To date, however, the Spanish government makes only limited use of environmental taxes.
Christoph Böhringer +2 more
semanticscholar +1 more source
Environmental Tax Reform with Vertical Tax Externalities in a Federal State [PDF]
The paper studies a regional environmental tax reform in a federal state. In a model with immobile labour, mobile capital and mobile polluting input in the production function, one region increases its pollution taxes and recycles the excess tax revenues
Bert Saveyn, Stef Proost
core
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
STUDY ON TAXES AND CHARGES APPLIED IN THE EUROPEAN UNION COUNTRIES AND IN ROMANIA IN THE FIELD OF AGRICULTURE [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2018 The purpose of this study is to make a methodological and technical synthesis on taxation in the countries of the European Union, as well as to highlight the methodology and tax rates for corporate tax and value added tax in 14 European countries.
Nicoleta STANCIU
doaj
Differentiation of Green Taxes: A Political-Economy Analysis for Germany [PDF]
In this paper we study political-economy determinants of the differentiation of environmental taxes between sectors. Using a common-agency model, we provide predictions on tax differentiation which are then tested using data from the German Ecological ...
Anger, Niels +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Energies, 2013 In this paper, a Belgian tax reform plan is elaborated to respond to the EU proposal that requires member states to restructure passenger car taxation systems, preferentially based on the CO2 emissions of the car. A tax orientation on CO2 emissions alone
Joeri Van Mierlo +3 more
doaj +1 more source
Environmental tax reform with vertical tax externalities
, 2005 The paper studies a regional environmental tax reform in a federal state. A region unilaterally improves the environmental quality by increasing its energy taxes. The regional government recycles the excess tax revenues by lowering either pre-existing distorting labor or capital taxes.
Saveyn, Bert, Proost, Stef
openaire +1 more source