Šauer, Petr; Vojáček, Ondřej; Klusák, Jaroslav; … - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 92-106
Optimal policy design should maximize environmental benefits and minimize negative impacts of the environmental tax reform (ETR) on economy and society. Both researchers and policy makers are interested in potential impacts of ETR implementation as perceived by the relevant stakeholders....