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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізуThe article examines the trends in the development of tax systems of the EU member states. The article focuses on the dynamics of tax revenues to the common budget of the European Union.
D.O. Grytsyshen +3 more
doaj +1 more source
Environmental Taxation and Development [PDF]
SSRN Electronic Journal, 2013 We are pleased to present the second in our new publication series, ICTD Research in Brief - two-page summaries of our working papers edited to capture the main policy messages and aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it.
openaire +1 more source
European perspectives on a new fiscal framework for transport [PDF]
, 2004 This chapter presents an overview of changes in transport taxation in European countries to promote more sustainable transport. A number of changes in the framework of car taxation have resulted in some useful environmental gains.
Lane, Ben +2 more
core +1 more source
Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden +5 more
wiley +1 more source
Analysis of the influence of environmental taxation on environmental innovations [PDF]
Ekonomija: teorija i praksa, 2023 In modern conditions, human society is faced with numerous environmental problems, which call for necessary action in order to ensure sustainable development.
Stojanović Miloš +3 more
doaj
The government’s pledge to raise the share of revenue from green taxes has always been problematic [PDF]
, 2012 One little discussed aspect of the Autumn Statement has been the ambiguous state in which it has left the commitment to environmental taxes made in the coalition agreement.
Leicester, Andrew, Stoye, George
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Assessing Photovoltaic Recycling Capacities and Policy Gaps in the European Union
Advanced Energy and Sustainability Research, EarlyView.This study maps photovoltaic recycling capacity in the EU and key global regions, highlighting gaps between growing waste volumes and available infrastructure. It combines survey insights and policy analysis to identify recycling bottlenecks and offers recommendations to boost circularity in the solar sector.
Nieves Espinosa +3 more
wiley +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Tax Reform and Environmental Taxation [PDF]
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 ...
Gilbert E. Metcalf
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