Business Strategy and the Environment, volume 11, issue 3, pages 170-180
Ecological tax reform?a value chain level approach
Lassi Linnanen
1
,
Pivi Luoma
2
,
Hanna Leena Pesonen
3
2
Gaia Group Oy, Finland
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Publication type: Journal Article
Publication date: 2002-08-25
scimago Q1
SJR: 3.666
CiteScore: 22.5
Impact factor: 12.5
ISSN: 09644733, 10990836
DOI:
10.1002/bse.326
Geography, Planning and Development
Strategy and Management
Management, Monitoring, Policy and Law
Business and International Management
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
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