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Greening of the tax code

  • This thesis examines the impact of green fiscal policies, specifically environmental taxes, on firms' decision-making and competitiveness. It aims to contribute to the taxation and financial policy literature by analyzing the influence of environmental taxes on corporate investment decisions and the distribution of the economic burden, the effect on corporate emission levels, and the shift in competitive market dynamics due to a green VAT. The findings suggest that standalone environmental taxes may not be the first best option, but their effectiveness can be improved through combining them with additional policy measures to foster firms' innovativeness. The thesis also shows that the adjustment of traditional forms of taxation, such as the VAT, can promote sector growth. The thesis thereby provides a more nuanced view on the economic consequences of environmental taxes.

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Metadaten
Author:Kira L. Zerwer
URN:urn:nbn:de:hbz:992-opus4-9634
Subtitle (English):promoting the move of firms towards sustainability?
Place of publication:Vallendar
Referee:Martin Jacob, Ralf Fendel
Document Type:Doctoral Thesis
Language:English
Date of Publication (online):2023/12/06
Date of first Publication:2023/12/06
Publishing Institution:WHU - Otto Beisheim School of Management
Granting Institution:WHU - Otto Beisheim School of Management
Date of final exam:2023/10/27
Release Date:2023/12/06
Tag:Nachhaltigkeit; Umweltbezogenes Management; Ökosteuer
Environmental business management; Green taxation; Sustainability
Page Number:160
Institutes:WHU Finance & Accounting Group / adidas Chair of Finance, Accounting and Taxation
Licence (German):Copyright this PhD thesis