Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS-Reference-Cited by-同舟云学术

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Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS

Published:2023-10 Issue: Volume:82 Page:102463
ISSN:0929-1199
Container-title:Journal of Corporate Finance
language:en
Short-container-title:Journal of Corporate Finance

Author:

Compagnie Vincent,Struyfs Kristof,Torsin Wouter

Funder

Université de Liège

European Accounting Association

Universität Wien

KU Leuven

Publisher

Elsevier BV

Subject

Strategy and Management,Economics and Econometrics,Finance,Business and International Management

Reference85 articles.

1. Analyst coverage and corporate tax aggressiveness;Allen;J. Bank. Financ.,2016

2. Tax morale and tax compliance from the firm’s perspective;Alm;Kyklos,2012

3. Culture differences and tax morale in the United States and in Europe;Alm;J. Econ. Psychol.,2006

4. Regulation via the polluter-pays principle;Ambec;Econ. J.,2016

5. Pollution Permits and Financing Costs;Antoniou,2020

Cited by 3 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. At what cost? Environmental regulation and corporate cash holdings;Finance Research Letters;2024-03

2. Has China's Carbon Emissions Trading Policy Induced Energy Conservation and Emissions Reduction in the Power Sector?;IEEE Transactions on Engineering Management;2024

3. Greenwashing: Do Investors, Markets and Boards Really Care?;SSRN Electronic Journal;2023

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