Ecological tax reform—a value chain level approach

✍ Scribed by Lassi Linnanen; Päivi Luoma; Hanna-Leena Pesonen

• Publisher: John Wiley and Sons
• Year: 2002
• Tongue: English
• Weight: 132 KB
• Volume: 11
• Category: Article
• ISSN: 0964-4733
• DOI: 10.1002/bse.326

✦ Synopsis

Abstract

This study assesses the effects of an ecological tax reform on three value chains. These case studies lead to an analysis of the business strategy options when companies face a shift in the relative prices of their production factors. The results support earlier research findings that the direct effects of an ecological tax reform on the price competitiveness of companies is on average rather small. However, the effects of the reform are shown to vary significantly between the different parts of the value chain. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment