Tax avoidance as an unintended consequence of environmental regulation : evidence from the EU ETS
Year of publication: |
2023
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Authors: | Compagnie, Vincent ; Struyfs, Kristof ; Torsin, Wouter |
Published in: |
The journal of corporate finance : contracting, governance and organization. - Amsterdam : Elsevier, ISSN 0929-1199, ZDB-ID 1189269-9. - Vol. 82.2023, p. 1-26
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Subject: | Corporate tax avoidance | Emission prices | EU ETS | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries | Emissionshandel | Emissions trading | Umweltpolitik | Environmental policy | Wirkungsanalyse | Impact assessment | Umweltstandard | Environmental standard | Treibhausgas-Emissionen | Greenhouse gas emissions |
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