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Ecological tax reform—a value chain level approach

Author

Listed:
  • Lassi Linnanen
  • Päivi Luoma
  • Hanna‐Leena Pesonen

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

Suggested Citation

  • Lassi Linnanen & Päivi Luoma & Hanna‐Leena Pesonen, 2002. "Ecological tax reform—a value chain level approach," Business Strategy and the Environment, Wiley Blackwell, vol. 11(3), pages 170-180, May.
    • Handle: RePEc:bla:bstrat:v:11:y:2002:i:3:p:170-180
    DOI: 10.1002/bse.326
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    References listed on IDEAS

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    1. Ekins, Paul, 1999. "European environmental taxes and charges: recent experience, issues and trends," Ecological Economics, Elsevier, vol. 31(1), pages 39-62, October.
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