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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 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...

Persistent link: https://www.econbiz.de/10012826387

Regulation as corruption in the carbon offset markets

Lohmann, Larry - In: Upsetting the offset : the political economy of carbon …, (pp. 175-191). 2009

Persistent link: https://www.econbiz.de/10008989198

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

Using taxes for climate action

2019

Persistent link: https://www.econbiz.de/10012498672

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 measure of CPU, we document that CPU is negatively related to effective taxes rates for both contemporary and future years. During higher levels of CPU, firms undertake aggressive...

Persistent link: https://www.econbiz.de/10014353174

Climate, diseases, and the origins of corruption

Vu, Trung - 2020

Persistent link: https://www.econbiz.de/10012429733

The effects of corruption, renewable energy, trade and CO2 emissions

Leitão, Nuno Carlos - In: Economies : open access journal 9 (2021) 2, pp. 1-19

Corruption reflects a set of illegal activities that jeopardize the smooth functioning of economies, society, and … climate and environmental issues. This article tests the relationships between economic growth, corruption, renewable energies …. The variables of corruption, economic growth, renewable energies, international trade, and carbon dioxide emissions are …

Persistent link: https://www.econbiz.de/10012505236

Empirical analysis of the effect of institutional governance indicators on climate financing

Lubinga, Moses Herbert; Mazenda, Adrino - In: Economies : open access journal 12 (2024) 2, pp. 1-19

among countries that strongly increased their NDC targets, while perceived deterioration in corruption control negatively … impacted the amount of climate finance received by the same group of countries. Therefore, governments should reduce corruption …

Persistent link: https://www.econbiz.de/10014497018

Global corruption report : climate change

2011

Persistent link: https://www.econbiz.de/10009159529

The economics of forest carbon sequestration revisited : a challenge for emissions offset trading

Van Kooten, Gerrit C. - 2015

Persistent link: https://www.econbiz.de/10011444938

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