The dynamic relationship between green tax incentives and environmental protection.
Environ Sci Pollut Res Int
; 30(12): 32184-32192, 2023 Mar.
Article
en En
| MEDLINE
| ID: mdl-36723845
ABSTRACT
The purpose of this study is to examine the impact of green tax incentives such as investment tax credit and taxable income deductions related to the environmental sustainability and climate change which are becoming more popular in developing countries, whereas introducing green tax incentives related to the environment and climate change helps and meets the sustainability objectives of growth and development. For this purpose, we selected the top 100 listed companies on the Swedish stock market (SSM), Nasdaq Stockholm (SN), in order to better understand the real facts and figures of green tax environment. This study uses a longitudinal research design because sample observations vary across firms and over a short time and conducts probit and logistic regression to identify the beneficiaries of the tax incentives. The findings show that different firm-level characteristics significantly impact the probability of being an ITC beneficiary.
Palabras clave
Texto completo:
1
Bases de datos:
MEDLINE
Asunto principal:
Conservación de los Recursos Naturales
/
Motivación
Tipo de estudio:
Prognostic_studies
País/Región como asunto:
Asia
Idioma:
En
Revista:
Environ Sci Pollut Res Int
Asunto de la revista:
SAUDE AMBIENTAL
/
TOXICOLOGIA
Año:
2023
Tipo del documento:
Article
País de afiliación:
Pakistán