Linnenluecke, Martina; Smith, Tom; Whaley, Robert E. - In: Accounting Research Journal 31 (2018) 2, pp. 122-134
Purpose: This paper aims to examine the complex issue of the social cost of carbon. The authors review the existing literature and the strengths and deficiencies of existing approaches. They introduce a simple methodology that estimates the amount of “legal looting” in the fossil fuel...