Ecological tax reform—a value chain level approach
研究了生态税改革对三条价值链的影响，发现改革对价格竞争力的直接效应平均较小，但在价值链不同环节差异显著，为企业应对生产要素相对价格变化提供了战略参考。
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