Corporate Tax Reform Paying the Bills with a Carbon Tax

被引：12

作者：

Metcalf, Gilbert E. ^{[1
,2
]}

机构：

[1] Tufts Univ, Dept Econ, Medford, MA 02155 USA

[2] Natl Bur Econ Res, Cambridge, MA 02138 USA

来源：

PUBLIC FINANCE REVIEW | 2007年 / 35卷 / 03期

关键词：

carbon taxation; environmental taxation; tax reform; corporate taxation;

D O I：

10.1177/1091142107299269

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

I measure the industry impacts of an environmental tax reform in which a carbon tax is used to finance full or partial corporate tax integration. Using an input-output framework with fifty-eight industry sectors, I find that the industry impacts of such a reform are likely to be modest.

引用

页码：440 / 459

页数：20

共 50 条

[41] The Portuguese corporate tax reform and international trends: an assessment
Martins, Antonio
[J]. INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT, 2015, 57 (04) : 281 - 299
[42] QUEST FOR CORPORATE-TAX REFORM HEATING UP
PARSONS, RB
[J]. CIM BULLETIN, 1986, 79 (891): : 97 - 98
[43] Comments - Fundamental tax reform and corporate financial policy
Kalambokidis, L
[J]. 90TH ANNUAL CONFERENCE ON TAXATION, PROCEEDINGS, 1998, : 115 - 116
[44] WHITHER THE CORPORATE-TAX - REFORM AFTER ACRS
AUERBACH, AJ
[J]. NATIONAL TAX JOURNAL, 1982, 35 (03) : 275 - 286
[45] HOW THE TAX BILLS COMPARE
CROW, P
[J]. OIL & GAS JOURNAL, 1984, 82 (17) : 66 - 66
[46] The impact of tax enforcement on corporate energy efficiency: Evidence from a tax collection reform in China
Xing, Qiuhang
Li, Mengzhe
Xu, Gaoshuang
[J]. CHINA ECONOMIC REVIEW, 2024, 87
[47] The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform
Zhang, Fan
Wu, Guanghao
Zhu, Ling
Zhang, Wenzhe
[J]. ECONOMIC ANALYSIS AND POLICY, 2023, 79 : 890 - 901
[48] Carbon tax, corporate carbon profile and financial return
Luo, Le
Tang, Qingliang
[J]. PACIFIC ACCOUNTING REVIEW, 2014, 26 (03) : 351 - +
[49] Business Tax Burdens and Tax Reform
Hines, James R., Jr.
[J]. BROOKINGS PAPERS ON ECONOMIC ACTIVITY, 2017, : 449 - 477
[50] Tax Racket and Tax Reform in Chicago
Lutz, H. L.
[J]. ANNALS OF THE AMERICAN ACADEMY OF POLITICAL AND SOCIAL SCIENCE, 1931, 154 : 188 - 189

← 1 2 3 4 5 →