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Environmental and wider economic implications of modifications to environmental tax reform [PDF]
, 2002 The most common definition of Environmental Tax Reform (ETR) is the use of the revenue from environmental taxes to reduce distortionary labour taxes. However, the PETRAS project has shown that there are a number of social and political impediments to ...
Clinch, J. Peter, Dunne, Louise
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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
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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
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Farm Machinery Investment and the Tax Reform Act of 1986
Journal of Agricultural and Resource Economics, 1992 The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in ...
Michael LeBlanc +3 more
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Jurnal Akuntansi Kontemporer, 2020 Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance,
Nadya Ingrida Theruty +1 more
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Does capital bear the burden of local corporate taxes? Evidence from Germany
Journal of Government and Economics, 2023 Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market ...
Aria Ardalan +3 more
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Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
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Tax reform in Central and Eastern Europe [PDF]
Russian Journal of EconomicsThis paper analyzes the evolution of tax systems in the countries of Central and Eastern Europe and the former Soviet Union during the transition from centrally planned to market economies.
Michael Alexeev, Robert Conrad
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Sustainable FuturesWhether environmental tax reform can drive green economic transformation is closely related to local government behavior. This study examines the impact of environmental tax reform on local governments using panel data for 247 Chinese prefecture-level ...
Tianyang Chu
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Tax Reform in Developing Countries: Agenda for the 1990s
Asian Development Review, 1991 In recent years tax reform has featured prominently in the agenda of governments in both developing and developed countries. During the 1980s Bolivia, Colombia, Kenya, Republic of Korea, Indonesia, Malawi, Mexico, Morocco, Turkey and Zimbabwe all carried
Amaresh Bagchi
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