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Abstract

Details

Environmental Taxation and the Double Dividend
Type: Book
ISBN: 978-1-84950-848-3

Abstract

Details

Environmental Taxation and the Double Dividend
Type: Book
ISBN: 978-1-84950-848-3

Article
Publication date: 6 April 2021

Taru Saigal, Arun Kr. Vaish and N.V. Muralidhar Rao

Using survey data of a developing country city, this study aims to examine the impact of different socio-demographic factors on the choice of less-polluting modes of…

Abstract

Purpose

Using survey data of a developing country city, this study aims to examine the impact of different socio-demographic factors on the choice of less-polluting modes of transport for purposes other than work.

Design/methodology/approach

Stratified random sampling technique is employed and data on socio-demographic characteristics and mode of transport used is collected. Descriptive statistics complemented with a logit model of choice probabilities is implemented on the data obtained.

Findings

Majority of the population in the city uses motorized means of transportation irrespective of the socio-demographic changes existing among them. Women, the individuals belonging to the youngest age group, the least economically well-off group of people, the least educated and the non-working are the individuals more likely to use more of less-polluting modes and less of more-polluting modes for non-work purposes as compared to their counterparts.

Research limitations/implications

The study also calls for the development of an efficient and secured system of public transportation and non-motorized transportation in the city in such a way so as to neither hamper the goal of sustainability nor the goal of empowerment.

Originality/value

To the best of the authors’ knowledge, this is the first time a comprehensive analysis of the influence of socio-demographic factors on choice of type of mode of transport is carried out in this region of the developing world. This analysis will facilitate the policy makers in catering to the transportation needs of different segments of the society.

Details

Management of Environmental Quality: An International Journal, vol. 32 no. 3
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 21 September 2012

Tzong‐Ru (Jiun‐Shen) Lee and Yenming J. Chen

This paper, being complementary to existing perspectives, aims to examine the behaviors and the strategies of production migration of polluting firms from an economic…

Abstract

Purpose

This paper, being complementary to existing perspectives, aims to examine the behaviors and the strategies of production migration of polluting firms from an economic point of view under appropriate decision conditions in terms of uncertain influence of supply chain support and green technology progress.

Design/methodology/approach

Strategic alternatives are investigated by using option pricing tools to examine the impact of various characteristics of green technology development and supply chain relations on the timing of the decision.

Findings

The theoretical and empirical results show that a polluting firm should not consider the option of relocating to offshore countries if uncertainty has been anticipated. It is suggested that, by facing green technology development uncertainty, a firm should be refrained from relocating production abroad if technology develops and offshore cost advantage disappears soon. On the other hand, a pre‐emptive migration strategy is preferable when the green technology is anticipated to be delayed.

Practical implications

A polluting firm in a supply chain faces challenges of uncertainty depending on whether it decides to produce domestically or to relocate internationally. The analysis conveys a concept that polluting firms can be more profitable by promoting clean production technology, instead of relocating to offshore or so called pollution havens.

Originality/value

The paper contributes to the existing literature on the evaluation of offshore migration option values by taking extra consideration of uncertainty in the supply chain cost, green technology progress and complementing to studies in a moral perspective.

Abstract

Details

Environmental Taxation and the Double Dividend
Type: Book
ISBN: 978-1-84950-848-3

Article
Publication date: 5 May 2022

Jiayuan Han, Lingcheng Kong, Wenbin Wang and Jiqing Xie

A public emission reduction project offers saleable carbon credits to encourage individual residents to participate in activities with low carbon emissions: if the…

Abstract

Purpose

A public emission reduction project offers saleable carbon credits to encourage individual residents to participate in activities with low carbon emissions: if the residents participate, they will earn carbon credits that can be sold to polluting firms for carbon offsetting. This study explores the economic and environmental implications of these projects.

Design/methodology/approach

The authors develop a multiperiod model to incorporate the decisions of individual residents and a polluting firm. The model captures residents' difference in estimating the price of carbon credits: A proportion of residents are naive residents who shortsightedly take the previous market price of carbon credits as the basis of their decision-making.

Findings

A public emission reduction project can improve the cost-efficiency of carbon reduction, increase both the profit of the polluting firm and consumer surplus, but may hurt the welfare of the participating residents. Reducing transaction costs of carbon credits may cause a greater loss to participating residents. As the ratio of naive residents decreases, the overall welfare of participating residents increases and the number of participating residents decreases.

Practical implications

To encourage more residents to reduce carbon emissions, the project should be promoted to new areas (e.g. rural areas) where there are more naive residents. Although reducing transaction costs is an effective way to increase the economic viability of the project, the government should pay attention to protecting the welfare of residents, and educating residents is an effective way to improve their overall welfare.

Originality/value

This paper is the first to reveal the economic and environmental implications of public emission reduction projects.

Details

Industrial Management & Data Systems, vol. 122 no. 5
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 19 March 2020

Hanan M. Taleb

The purpose of this study is to investigate the potential of implementing a toxicity tax for heavily polluting vehicles in United Arab Emirates. A fast-changing world…

Abstract

Purpose

The purpose of this study is to investigate the potential of implementing a toxicity tax for heavily polluting vehicles in United Arab Emirates. A fast-changing world needs responsive policies to cope with the crisis human beings are currently facing on earth. Implementing a new policy represents a design for a change. Policies come in the form of regulations that have been officially agreed and chosen by either a political party, business or any other type of organization. This paper adopts the policy development cycle in the Australian policy handbook as a practical framework. A focus group comprising 35 participants and two decision makers thoroughly discussed each stage of the “policy development cycle”. A qualitative analysis of the data showed that there is potential for implementing a new tax to be imposed on highly polluting vehicles in United Arab Emirates (UAE) the most appropriate policy instrument in UAE is a policy enacted through restricted law; it might take more than 3 years to work; the expected tax would range between $280 and $1,100 per year; and there is concern that this new tax would slow Dubai’s preparation for EXPO 2020. These findings will help countries implement this new tax. Following the stages of the policy development cycle and their procedures will, therefore, inspire decision makers to formulate new environmental policies not only in UAE but around the world.

Design/methodology/approach

This research adopts the use of “focus groups” as its primary approach to data collection. A focus group is a common qualitative research technique and involves a small number of participants. The main reason for using qualitative research is because participants are asked for open-ended responses that convey their thoughts or feelings. The author of this paper served as the moderator who posed a series of questions intended to gain insight into the group’s views on the implementation of a toxicity tax for heavy polluting vehicles in the UAE. Time and attention were given to what it is that you expect to get out of focus-group research. The group was invited for one full day to a big hall and was seated around one table. The group was sometimes divided to obtain more focused views. Overall, four primary groups participated in this study. A fifth group, consisting of three senior members of a governmental agency who acted as decision makers, took part in one-to-one interviews at their place of work. Table I provides details on the backgrounds of the participant.

Findings

Research highlights the policy development cycle to investigate a new transport policy in UAE. A focus group comprising 35 participants and two interviews with two decision makers. There is potential for a tax to be imposed on highly polluting vehicles in UAE. The expected tax would range between $280 and $1,100 per year. The best policy instrument in the region is policy by law. The truck industry will be affected, and there will be a public refusal.

Research limitations/implications

A new policy of implementing tax for high polluting vehicles was, therefore, discussed in this paper. Participants thought the tax would work, but an in-depth feasibility study on both microeconomic and macroeconomic aspects will be required; providing governmental incentives will help support the shift to less-polluting vehicles.

Practical implications

The policy development cycle was utilized as a practical framework for this research.

Social implications

People were engaged into this study to make the policy viable. People will react positively to this policy.

Originality/value

Due to the lack of such research in this area, this paper will fill a gap in the knowledge. Moreover, the policy will be real implementation based on this publication. The findings will not only help UAE but also many countries that share same environmental and social contexts.

Details

Transforming Government: People, Process and Policy, vol. 14 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 27 July 2018

I. Putu Sujana

The purpose of this paper is to analyse the screen printing liquid waste polluted soil physical, chemical and biological characteristics, with the unpolluted soil, and to…

Abstract

Purpose

The purpose of this paper is to analyse the screen printing liquid waste polluted soil physical, chemical and biological characteristics, with the unpolluted soil, and to analyse the application of some types of biochar towards the growth of mustard greens plants and the concentration of heavy metals Fe, Cr on the screen printing liquid waste polluted soil.

Design/methodology/approach

This research was conducted in a green house by using fully randomized design, split plot design pattern, with three replications. The main plot is the type of biochar, and the subplot is the dosage of biochar. The biochar consists of four types (B1 = chicken manure biochar, B2 = coconut shell biochar, B3 = rice hulls biochar and B4 = mahogany woods biochar). The dosage of biochar consists of four levels (D0 = control, D1 = 5 ton/hectare, D2 = 10 ton/hectare and D3 = 15 ton/hectare). The tested variable is being analysed by using analysis of variance (ANOVA).

Findings

The screen printing liquid waste polluted soil physical, chemical and biological characteristics analysis shows that the soil pH is neutral, a low C organic, a low N total, a high P, CEC and base saturation, while the texture is soft. The analysis results of rice hulls biochar physical, chemical and biological characteristics are quantitatively better in comparison with chicken manure biochar, coconut shell biochar and mahogany biochar. The quantitative application of rice hulls biochar15 ton/hectare dosage can increase the growth of mustard greens, and also, it recovers the soil characteristics by heavy metals total rate of 14.11 ppm Fe and 0.95 ppm Cr from the plant, while 209.05 ppm Fe and 4.12 ppm Cr were found in the soil.

Originality/value

This is one of few studies the biochar to screen printing liquid waste polluted lands. Currently, numerous kinds of chemical substances have been applied in a form of fertilizer and pesticide into the soil. Other activities like transporting the crop residues, and the contamination of irrigation water that is caused by screen printing liquid waste, have also affected the soil. It becomes degraded where the soil becomes compact and losses its nutrients, and it is containing heavy metals material that is toxic for plants. Biochar is applied into the polluted soil to improve the soil, which is hard to decompose and is long-lasting in the soil. These days, both the raw or ready food products are exposed to the heavy metals with a large and concerning number, especially in big cities which most of the soil is polluted.

Details

Research Journal of Textile and Apparel, vol. 22 no. 3
Type: Research Article
ISSN: 1560-6074

Keywords

Article
Publication date: 19 August 2021

Qi Chen and Mary Low

This study aims to use Porter’s hypothesis (PH), which tests whether corporates’ green investment has an impact on their economic performance (EP). The study argues that…

Abstract

Purpose

This study aims to use Porter’s hypothesis (PH), which tests whether corporates’ green investment has an impact on their economic performance (EP). The study argues that corporates’ environmental strategy should allow for a “win-win” situation concerning regulatory compliance.

Design/methodology/approach

The quantitative methodology used PH to test empirically the economic consequences of corporates’ green investment in China.

Findings

This study indicates that there is a U-shaped relationship between green/environmental investment (EI) and EP. When EI is less, corporates’ EP follows a downward sloping curve until the scale of EI increases and exceeds the “threshold.” From this turning point, EP follows an upward-sloping curve as EI increase. This relationship is more significant in high-polluting companies and state-owned companies.

Research limitations/implications

The empirical results extend the research field of EI and EP for listed companies in China and cover 1,324 observations over the period 2008–2017.

Practical implications

First, the authors expand the research on green/EI and EP using firm-level data. Second, the study empirically tests the economic consequences of corporates’ green investment. Third, this study finds a non-linear relationship between green investment and EP due to the heterogeneity of industry attributes and property rights. These findings provide better explanations for the different research conclusions regarding the economic consequences of green investment.

Originality/value

Compared to global research, China’s research on EI has mainly focused on the macro and industry levels. There is still a lack of micro-level research. The paper addresses this research gap as the authors use firm-level EI data to capture companies’ green investment efforts in environmentally sustainable development and its subsequent impact on EP.

Details

Pacific Accounting Review, vol. 34 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 8 September 2020

Wei Wang, Chunxiang Zhao, Xinfeng Jiang, Yiming Huang and Sihai Li

Against the background of the enormous economic transition China is undertaking, government intervention over corporate behavior is a frequent and, arguably, necessary…

Abstract

Purpose

Against the background of the enormous economic transition China is undertaking, government intervention over corporate behavior is a frequent and, arguably, necessary measure. Among the most serious problems facing China, economically and reputationally, are environmental issues. So, how is the government intervening in the environmental performance of Chinese enterprises? And how are Chinese enterprises responding? These are the questions to be answered in this study.

Design/methodology/approach

This paper sampled listed companies on China’s Shanghai and Shenzhen Stock Exchanges. The data were collected from the HeXun corporate social responsibility report, CSMAR and WIND databases. A Tobit model was used to conduct the main 2SLS regression analysis, and the robustness tests followed the propensity score matching method.

Findings

The analysis shows that environmental performance is positively related to the government subsidies a company receives. The “Eight-point Regulation of the Centre” crack-down on social corruption introduced in 2012 has weakened rent-seeking overall, but rent-seeking behavior through the cloak of corporate environmental performance has become more serious. As a result, non-polluting and state-owned enterprises are significantly less concerned about their environmental performance, while polluting and private enterprises are more motivated to become good environmental citizens.

Practical implications

This research provides a greater understanding of the drivers behind environmentally-responsible behavior in Chinese companies. These insights can be used by policymakers and environmental regulators to incentivize a more widespread ground-swell of change across the gamut of Chinese business.

Social implications

Environmental policy and practice informed by research-driven recommendations can not only make valuable contributions to the health and well-being of Chinese society but also, as a significant contributor to climate change, environmental reforms have global benefits.

Originality/value

This study explores the motivations behind rent-seeking associated with environmental investment. The findings expand the research horizon of relevant literature on corporate political rent-seeking and deepen the understandings of the economic consequences of corporate investment into environmental practice. The results provide empirical evidence for the Chinese government to implement environmental regulations based on incentives beyond simple profit-making.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

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