Impact of indirect taxes on CO2 emissions in the presence of institutional quality: evidence from a global panel data analysis
Ebaidalla M. Ebaidalla
Abstract:PurposeDespite the importance of tax policy in reducing energy consumption and carbon emissions, there is a dearth of research on the environmental impact of indirect taxes. This paper examines the impact of indirect taxes on carbon dioxide (CO2) emissions, with an emphasis on institutional quality.Design/methodology/approachThe study uses the Government Revenue Dataset (2021), comprising 143 countries, dividing into 114 developing and 29 developed countries, during the period between 1996 and 2019. The author… Show more
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