Jeffrey, Cynthia; Perkins, Jon D. - In: The International Journal of Accounting 49 (2014) 4, pp. 403-425
Businesses are often subject to energy taxes that impose a charge on greenhouse gas emissions. Theoretically, energy taxes should motivate business spending on emissions abatement up to the point that, at the margin, the cost of reducing emissions equals the amount of the tax that is avoided. We...