When Harmful Tax Expenditure Prevails over Environmental Tax: An Assessment on the 2014 Mexican Fiscal Reform

Pérez, Sugey de J. López; Deza, Xavier Vence

doi:10.3390/su132011269

Cited by 8 publications

(5 citation statements)

References 37 publications

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“…The alternative hypothesis is that at least one element of the coefficient matrix Φ 𝑗 is significantly non-zero. 4 The statistics are as follows:…”

Section: Determination Of the Lag Order Of The Var Modelmentioning

confidence: 99%

Assessment of tax-related risks in corporate betting agreements based on vector autoregressive model

Zhang

2023

Applied Mathematics and Nonlinear Sciences

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This paper is based on the vector autoregressive (VAR) model, and the model optimization is completed by determining the lag order to eliminate the autocorrelation in the error term through model comparison. The variables in the tax-related risk of the betting agreement are formed into a vector form, the parameters are estimated by least squares or maximum likelihood estimation, and the interrelationship of the variables is analyzed by impulse response function. The vector autoregressive model was used to evaluate the tax-related risk of the betting agreement of Company M, and 12 factors were obtained. Among them, the factors that have more than 80% influence on tax-related risk are the lack of research on the betting agreement and the backwardness of the theoretical aspects of the handling of the betting agreement, with the influence of 87.89% and 84.98%, respectively. Therefore, the vector autoregressive model can effectively assess the tax-related risks in corporate betting agreements and provide a reference for companies diversifying into restructuring and mergers.

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“…The alternative hypothesis is that at least one element of the coefficient matrix Φ 𝑗 is significantly non-zero. 4 The statistics are as follows:…”

Section: Determination Of the Lag Order Of The Var Modelmentioning

confidence: 99%

Assessment of tax-related risks in corporate betting agreements based on vector autoregressive model

Zhang

2023

Applied Mathematics and Nonlinear Sciences

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“…López Pérez et al, (2021) found that since 2014, Mexico has levied environmental taxes in a small range and extremely low carbon emission prices, resulting in less income from environmental taxes. In order to improve the environment and increase environmental tax revenue, it should be necessary to significantly expand the scope of environmental tax collection and accelerate the increase of environmental tax rates [19]. Hu et al, (2020) collected data on more than 100,000 sewerage charges and sewerage charges from 4300 sewage companies in Yunnan Province, China in 2017.…”

Section: Brief Literature Reviewmentioning

confidence: 99%

Research on the Effect of an Environmental Protection Tax Policy on Haze Control in China—Empirical Analysis Based on Provincial Panel Data

Deng

2021

Sustainability

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This paper describes the construction of a model to explore the effectiveness of environmental protection taxes on haze emission reduction in China. The model is based on panel data from 30 provinces and cities in China, from 2003–2019. It is found that the current environmental protection tax has a significant inhibitory effect on haze. In addition, an upfront pollutant discharge fee can guide enterprises to significantly reduce the emission of haze-causing pollutants. A robustness test is conducted, using the variable substitution method of taking sulfur dioxide (SO2) as haze, and the research conclusions are consistent. We then put forward three specific suggestions: (1) Expand the scope of the environmental protection tax, gradually increase the tax rate, or adopt an excessive progressive tax rate. For example, China could consider including mobile pollution sources into the scope of taxation. (2) Increase the supervision and collection of the environmental protection tax. (3) Strengthen the multiple linkages between regional taxation departments and environmental protection departments, in order to form a collaboration between the departments in an effort to control haze and promote the sustainable development of the Chinese economy and the environment.

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“…Environmental taxes (green taxes) has potentially great effects on the environment also including energy taxes, transportation taxes, pollution taxes, and others [18]. Environmental taxes are an economic tool for environmental protection [22].…”

Section: Introductionmentioning

confidence: 99%

Environmental Taxation and Green Economics in Southeast Asia

Sulisnaningrum

Wang

Priyanto

et al. 2023

jak

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This research aims to simulate models of taxes across Southeast Asia by inserting var models such as environment and gasoline fees. This study is for getting the idea that Southeast Asia imposes an environmental fee based on a regression model derived from Southeast Asia's energy consumption and CO2 emissions adjusted by a 10% additional tax (as a dummy variable). This study was motivated by the European Union's policy suggestions on environmental fees, which could be implemented by Southeast Asia. The log-t methods are used in this study, which allows clustering by countries into additional clubs or convergence groupings, and also for utilizing the test for converging within some panel’s states taking into account the variable’s panel data. We believe that environmental fees are an essential public policy tool in Southeast Asia for reducing CO2 emissions as well as the effects on pollutants. Gas tax or carbon pollution tax upon the energy and transportation industries have a substantial influence on raising tax collections in addition to economic expansion within Southeast Asia. Power tax could help to fund initiatives that utilize ecologically good energy while limiting the prohibiting the utilization of natural gas or eco-friendly power. In the transportation industry, the environmental taxes’ function is to reduce emissions of carbon dioxide caused as a result of less environmentally friendly public transport, as well as to support eco-friendly transport.

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When Harmful Tax Expenditure Prevails over Environmental Tax: An Assessment on the 2014 Mexican Fiscal Reform

Cited by 8 publications

References 37 publications

Assessment of tax-related risks in corporate betting agreements based on vector autoregressive model

Assessment of tax-related risks in corporate betting agreements based on vector autoregressive model

Research on the Effect of an Environmental Protection Tax Policy on Haze Control in China—Empirical Analysis Based on Provincial Panel Data

Environmental Taxation and Green Economics in Southeast Asia

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