introduction the environmental issues have been considered in all development plans of iran. for example, the forty-fifth, forty-seventh, and fiftieth principles of “iran constitution” directly refer to environmental issues. according to the future outlook of the islamic republic of iran “having the favorable living environment” is regarded as the characteristics of the iranian society in the h...

We use a firm-CEO assignment framework to model the market for CEO effective labor. In the model’s equilibrium more talented CEOs match with and supply more effort to larger firms. Taxation of CEO incomes affects the equilibrium pricing of CEO effective labor and, hence, spills over and affects firm profits. Absent the ability to tax profits or a direct concern for firm owners, a standard presc...

This study aims to analyze the application of green accounting and carbon tax in context climate change Indonesia. The integration with taxes is a relevant instrument for reducing greenhouse gas emissions encouraging companies shift cleaner energy sources. research method an analysis literature related Data were collected identify practices Indonesia, their potential impact on financial environ...

An inclusive environmental green tax is a levied on all expenses and income related to the environment protect reduce pressure general sector of national revenue. Green industry, corporations, individuals who through carbon emissions, various chemical greenhouse gases emissions into environment. To expand revenue sector, it first necessary determine how much expenditure generated. Most governme...

This paper examines optimal income tax progressivity when avoidance responses to taxation are important, and can be controlled at some cost by the government. A simple example shows that ignoring the fact that avoidance can be controlled that the leak in Okun’s bucket can be fixed can lead to misleading implications about the optimal degree of tax rate progressivity. The paper then generalizes ...

Will environmental “fee-to-tax”, which strengthens the rigidity of levies and increases costs heavy pollution enterprises, force enterprises to de-capacity. This paper examines impact heterogeneity “fee-to-tax” on enterprises’ de-capacity by taking official implementation Environmental Protection Tax Law People’s Republic China in 2018 as institutional listed industrial Shanghai Shenzhen A-shar...

T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces...