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DOI10.1007/s10668-024-04601-w
Does green tax theory affect the environmental sustainability and protection?
发表日期2024
ISSN1387-585X
EISSN1573-2975
英文摘要In emerging nations, green tax benefits pertaining to environmental sustainability, such as taxable tax income adjustments and the ITC (investment tax credit), are gaining popularity. On the other hand, implementing green tax incentives that address climate change in achieving the growth goals for sustainability measures. This research uses environment, social and governance (ESG) scores to construct our dependent variable. To determine which firms and how long the sample observations alter, this study employs a longitudinal research methodology. Probit and logistic regression are then used to determine who will benefit from the tax incentives. It has been noted that a company's more sustainable production methods are reflected in its higher ESG score. For this reason, our analysis employs dummy 1 for companies at the top of the ESG ranking and 0 otherwise.
英文关键词Businesses; Green tax incentives; Sustainable production; Green environment; ESG; Environmental protection; D41; E08
语种英语
WOS研究方向Science & Technology - Other Topics ; Environmental Sciences & Ecology
WOS类目Green & Sustainable Science & Technology ; Environmental Sciences
WOS记录号WOS:001178159200003
来源期刊ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY
文献类型期刊论文
条目标识符http://gcip.llas.ac.cn/handle/2XKMVOVA/291364
作者单位University of Science & Technology Beijing; University of Gujrat
推荐引用方式
GB/T 7714		 . Does green tax theory affect the environmental sustainability and protection?[J],2024.
APA (2024).Does green tax theory affect the environmental sustainability and protection?.ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY.
MLA "Does green tax theory affect the environmental sustainability and protection?".ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY (2024).
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