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This paper critically questions the legal and economic foundation of price regulation under the European Union (EU) and Chinese Emissions Trading Schemes (ETS). In 2018, the EU adopted a structural reform of the ETS with the objective of increasing and stabilising carbon prices. This reform...
Persistent link: https://www.econbiz.de/10012888766
This report analyses the influence of the design features of China’s pilot emissions trading systems (ETS) in the Province of Hubei and the Municipal City of Shenzhen and the development of the electricity markets on the quality of the carbon price signal. Based on publicly available data and...
Persistent link: https://www.econbiz.de/10013187539
Using a large U.S. sample, we find a significant and positive relation between patents and corporate tax planning, and the effect is incremental to the effect of R&D on tax planning. We employ a quasi-natural experiment based on staggered industry-level innovation shocks to identify the positive...
Persistent link: https://www.econbiz.de/10012853069
Using a large U.S. sample, we find a significant and positive relation between patents and corporate tax planning, and the effect is incremental to the effect of R&D on tax planning. We employ a quasi-natural experiment based on staggered industry-level innovation shocks to identify the positive...
Persistent link: https://www.econbiz.de/10012830306
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