气候变化领域集成服务门户(CCPortal): The dynamic relationship between green tax incentives and environmental protection

CCPortal

DOI	10.1007/s11356-023-25482-y
	The dynamic relationship between green tax incentives and environmental protection
	Shafi, Mariuam; Ramos-Meza, Carlos Samuel; Jain, Vipin; Salman, Asma; Kamal, Mustafa; Shabbir, Malik Shahzad; Rehman, Masood Ur
发表日期	2023
ISSN	0944-1344
EISSN	1614-7499
起始页码	32184
结束页码	32192
卷号	30 期号:12
英文摘要	The purpose of this study is to examine the impact of green tax incentives such as investment tax credit and taxable income deductions related to the environmental sustainability and climate change which are becoming more popular in developing countries, whereas introducing green tax incentives related to the environment and climate change helps and meets the sustainability objectives of growth and development. For this purpose, we selected the top 100 listed companies on the Swedish stock market (SSM), Nasdaq Stockholm (SN), in order to better understand the real facts and figures of green tax environment. This study uses a longitudinal research design because sample observations vary across firms and over a short time and conducts probit and logistic regression to identify the beneficiaries of the tax incentives. The findings show that different firm-level characteristics significantly impact the probability of being an ITC beneficiary.
英文关键词	Green tax incentives; Green environment; Theory of green tax; EGS; Environmental protection
语种	英语
WOS研究方向	Environmental Sciences
WOS类目	Science Citation Index Expanded (SCI-EXPANDED)
WOS记录号	WOS:000925046800016
来源期刊	ENVIRONMENTAL SCIENCE AND POLLUTION RESEARCH
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/281201
作者单位	Universidad Andina del Cusco; Teerthanker Mahaveer University; Saudi Electronic University; University of Lahore; Saudi Electronic University
推荐引用方式 GB/T 7714	Shafi, Mariuam,Ramos-Meza, Carlos Samuel,Jain, Vipin,et al. The dynamic relationship between green tax incentives and environmental protection[J],2023,30(12).
APA	Shafi, Mariuam.,Ramos-Meza, Carlos Samuel.,Jain, Vipin.,Salman, Asma.,Kamal, Mustafa.,...&Rehman, Masood Ur.(2023).The dynamic relationship between green tax incentives and environmental protection.ENVIRONMENTAL SCIENCE AND POLLUTION RESEARCH,30(12).
MLA	Shafi, Mariuam,et al."The dynamic relationship between green tax incentives and environmental protection".ENVIRONMENTAL SCIENCE AND POLLUTION RESEARCH 30.12(2023).