his study attempts to examine the empirical relationship between gasoline taxes (as the most effective energy carrier of emissions) and labor productivities in the case of Iran using the time series data for the period 1990-2015  usingthe autoregressive distributed lag (ARDL) approach. This research tests the interrelationship between the variables using the bounds testing to cointegration proc...

i n the past decades, the effect of different tax amendments on various economic issues has been studied. the majority of these studies have avoided considering shadow economy as part of the calculation and analysis, and an issue, which has received little attention, is the relationship between green tax reforms and shadow economy, as for informal labor, which is well-connected to unemployment ...

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...

Taxing capital in open economies su¤ers from a rather wasteful tax competition. According to Konrad & Schjelderup (1999) harmonizing capital income taxes within a subgroup of countries is bene…cial to all countries. Although economists and politicians advocate a coordinated tax policy within a federation or a federal system like the EU they favor national tax sovereignty over a harmonization of...

s tructural change is defined as a change in the relative weight of the important constituents of the macro-economic indicator such as production, taxes, imports and exports, workforce etc. since the structure change is one of the main reasons for the growth and economic development of countries, the investigation of the trend of changes in economic important constituents is important. tax as a...

The paper develops a political economy model to assess the interplay between party formation and an environmental policy dimension viewed as secondary to the redistributive dimension. We de…ne being a secondary issue in terms of the intensity of preferences over this issue rather than in terms of the proportion of voters who care for the environment. Equilibrium policies are the outcome of an e...

The greenhouse effect forces national Governments to design environmental tax policies for facing not only global warming but also the negative economic consequences resulting from the reduction of emissions such as a negative change of GDP. This paper aims at verifying the impact of an environmental fiscal reform able to attain both the reduction of greenhouse gas emissions and the regional do...