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RESEARCH PRODUCT

Ecological tax reform?a value chain level approach

Päivi LuomaLassi LinnanenHanna-leena Pesonen

subject

Public economicsEcologyStrategy and ManagementGeography Planning and DevelopmentFactors of productionManagement Monitoring Policy and LawTax reformRelative priceChain (unit)Value (economics)EconomicsStrategic managementBusiness and International ManagementValue chainLife-cycle assessment

description

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

yearjournalcountryeditionlanguage
2002-01-01Business Strategy and the Environment
https://doi.org/10.1002/bse.326