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Climate Policy Uncertainty and Corporate Tax Avoidance
Akindayomi, Akinloye - 2023
This study examines the relation between climate policy uncertainty (CPU) and corporate tax avoidance. Using a novel …. During higher levels of CPU, firms undertake aggressive forms of tax avoidance such as long-term tax planning or tax …
Persistent link: https://www.econbiz.de/10014353174
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Climate risk and corporate tax avoidance : international evidence
Ni, Yingzhao; Chen, Zhian; Li, Donghui; Yang, Shijie - In: Corporate governance : an international review 30 (2022) 2, pp. 189-211
Persistent link: https://www.econbiz.de/10013185362
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From fossil fuels to renewables : studies on the effects of resource endowments and climate policy on economic outcomes
Montoya Gómez, Ana Maria - 2020
This doctoral thesis, organized in three self-contained chapters, provides an analysis of the economic effects associated with the extraction of natural resources and the transition from an economy based on fossil fuel use to an economy relying primarily on renewable energy sources. Chapter 1...
Persistent link: https://www.econbiz.de/10012262529
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Assessing the effects of climate policy on companies' greenhouse gas emissions
Montoya Gómez, Ana Maria; Zimmer, Markus - 2017 - September 4, 2017
We study the effect of climate policy on companies' greenhouse gas emissions using emissions data for the headquarters and subsidiaries of the world's biggest manufacturing, energy, and utility companies. Our results suggest that financial incentives and legal requirements to audit energy use...
Persistent link: https://www.econbiz.de/10011721629
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Transition, hedge, or resist? : understanding political and economic behavior toward decarbonization in the oil and gas industry
Green, Jessica; Hadden, Jennifer; Hale, Thomas; … - In: Review of international political economy 29 (2022) 6, pp. 2036-2063
Persistent link: https://www.econbiz.de/10014226453
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Climate change, firms, and aggregate productivity
Caggese, Andrea; Chiavari, Andrea; Goraya, Sampreet Singh; … - 2024
Persistent link: https://www.econbiz.de/10014557798
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Climate Changes and Tax Avoidance : International Evidence
Chen, Zhian - 2020
Employing an international sample of 29,889 firms across 67 economies spanning 2007 to 2018, this paper investigates … with higher tax avoidance. Further analysis suggests that this effect is concentrated in large firms and firms located in … high-tax-rate countries, while it's reversed in firms incorporated in tax havens. In addition, the observed effect is …
Persistent link: https://www.econbiz.de/10012826387
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Using taxes for climate action
2019
Persistent link: https://www.econbiz.de/10012498672
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The impact and role of indirect taxes surrounding the aviation sector in mitigating climate change : a legal and economic analysis
Pirlot, Alice; Wolff, Sébastien - In: World tax journal : WTJ 9 (2017) 3, pp. 391-429
Persistent link: https://www.econbiz.de/10011805839
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Carbon emissions reduction and tax evasion behaviour : a trade-off between environmental goals and economic feasibility
Yamen, Ahmed; Mersni, Hounaida - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 131-146
Persistent link: https://www.econbiz.de/10014506456