Premium
Ecological tax reform—a value chain level approach
Author(s) -
Linnanen Lassi,
Luoma Päivi,
Pesonen HannaLeena
Publication year - 2002
Publication title -
business strategy and the environment
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.123
H-Index - 105
eISSN - 1099-0836
pISSN - 0964-4733
DOI - 10.1002/bse.326
Subject(s) - value (mathematics) , tax reform , face value , value chain , economics , face (sociological concept) , value added tax , public economics , chain (unit) , production (economics) , business , microeconomics , marketing , finance , supply chain , social science , physics , astronomy , machine learning , sociology , computer science
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