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...

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Autors principals:	Umar Farooq, Bilal Haider Subhani, Muhammad Nouman Shafiq, Seemab Gillani
Format:	Artigo
Idioma:	Inglês
Publicat:	Elsevier 2023-12-01
Col·lecció:	Energy Reports
Matèries:	Corporate statutory tax rate Environmental tax rate Environmental quality Pollution emissions CO2 emissions
Accés en línia:	http://www.sciencedirect.com/science/article/pii/S2352484723009976
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