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Related party transactions and emissions rights: accounting and direct international taxation

In: Carbon Pricing, Growth and the Environment

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  • J.I. Gorospe- Oviedo
  • A.I. Mateos- Ansótegui

Abstract

The emphasis of the book lies in finding critical solutions to global climate change including chapters on environmental fiscal reform and unemployment in Spain, EU structural and cohesion policy and sustainable development, ecological tax reform in Europe and Asia, Australia’s carbon pricing mechanism, and many other timely topics.

Suggested Citation

  • J.I. Gorospe- Oviedo & A.I. Mateos- Ansótegui, 2012. "Related party transactions and emissions rights: accounting and direct international taxation," Chapters, in: Larry Kreiser & Ana Yábar Sterling & Pedro Herrera & Janet E. Milne & Hope Ashiabor (ed.), Carbon Pricing, Growth and the Environment, chapter 8, pages 117-131, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:15052_8
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    References listed on IDEAS

    as
    1. Jan Bebbington & Carlos Larrinaga-Gonzalez, 2008. "Carbon Trading: Accounting and Reporting Issues," European Accounting Review, Taylor & Francis Journals, vol. 17(4), pages 697-717.
    2. Cook, Allan, 2009. "Emission rights: From costless activity to market operations," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 456-468, April.
    3. MacKenzie, Donald, 2009. "Making things the same: Gases, emission rights and the politics of carbon markets," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 440-455, April.
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