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The present work adds to the existing literature the analysis of the determinants of environmental taxation in European economies. Using a pooled panel data, we consider various groups of factors influencing environmental taxation referring to production and consumption, environmental...
Persistent link: https://www.econbiz.de/10011559139
raised concerns that existing provision accounting may be procyclical. Most related studies have found evidence of …
Persistent link: https://www.econbiz.de/10013201414