Environmental taxation and profit-shifting activities
Year of publication: |
2023
|
---|---|
Authors: | Levaggi, Rosella ; Panteghini, Paolo |
Published in: |
Ecological economics : the transdisciplinary journal of the International Society for Ecological Economics. - Amsterdam [u.a.] : Elsevier, ISSN 0921-8009, ZDB-ID 1002942-4. - Vol. 214.2023, p. 1-7
|
Subject: | Corporate tax | Environmental policies | Pigouvian taxes | Profit shifting | Ökosteuer | Environmental tax | Gewinnverlagerung | Income shifting | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | Internalisierung externer Effekte | Internalizing externalities | Umweltpolitik | Environmental policy | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation |
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