Employing an international sample of 29,889 firms across 67 economies spanning 2007 to 2018, this paper investigates the impact of climate change on corporate tax avoidance. Empirical results show that higher climate risk is associated with higher tax avoidance. Further analysis suggests that...

Developed and developing countries compete to attract firms using various instruments including corporate taxes and environmental regulations. They also commit to international environmental agreements with “common but differentiated responsibilities” (CBDR). We investigate how the...

This paper explores implications of climate change for fiscal policy by assessing the impact of large scale extreme weather events on changes in public budgets. We apply alternative measures for large scale extreme weather events and conclude that the budgetary impact of such events ranges...

This paper provides an empirical analysis of the determinants of energy efficiency in fossil fuel electricity generation across 28 OECD countries over the period 1981-2006, with particular attention to the role played by technological development and the availability of energy efficient...