Assessing the environmental impacts of environmental tax rate and corporate statutory tax rate: Empirical evidence from industry-intensive economies
Environmental tax rate (ETR) is an environmental cost charged on enterprises on pollution emissions while corporate statutory tax rate (CTR) is the rate payable by enterprises on net earnings. Both factors have an explicit role in determining the environmental performance. Given that, the current st...
Gardado en:
| Principais autores: | , , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado: |
Elsevier
2023-12-01
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| Series: | Energy Reports |
| Assuntos: | |
| Acceso en liña: | http://www.sciencedirect.com/science/article/pii/S2352484723009976 |
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