碳税与减排基金对政府绩效的影响

IF 1.6 Q3 BUSINESS, FINANCE Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI:10.14453/aabfj.v17i3.06
Kirsty Dunbar, M. Wynder, P. Baxter
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引用次数: 0

摘要

许多发达国家已经根据国际协议承诺了减少碳排放的目标。然而,最近2021年的一项研究发现,只有冈比亚一个国家有望实现其巴黎目标。实现这些国家目标的关键机制是政府。因此,大多数国家未能实现其目标突出了评价主要备选政策的重要性。澳大利亚于2012年制定了一项碳定价计划,该计划于2014年被废除,随后于2015年被减排基金所取代。这为研究这两种主要替代政府政策对政府突出性的影响提供了一个独特的机会。本研究运用利益相关者理论,发现不确定性削弱了这两项政策的力量和紧迫性,而不确定性是影响利益相关者显著性的一个经常被忽视的因素。此外,我们注意到,对政府显著性的评估还必须考虑企业和行业差异以及积极与消极框架干预的影响。
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The Effect of the Carbon Tax and the Emission Reduction Fund on Government Salience
Many developed countries have committed to targets to reduce their carbon emissions under international agreements. However, a recent 2021 study found that only one country, The Gambia, is on track to meeting its Paris targets. A key mechanism for achieving these national targets is the government. Therefore, the failure of most countries to meet their targets highlights the importance of evaluating the major policy alternatives. Australia instituted a carbon pricing scheme in 2012 that was repealed in 2014 and subsequently replaced with an emissions reduction fund in 2015. This provides a unique opportunity to study the effects of these two major alternative government policies on government salience. This study applies stakeholder theory and finds that the power and urgency of both policies was weakened by uncertainty, an often-neglected factor affecting stakeholder salience. Furthermore, we note that an evaluation of government salience must also consider firm and industry differences and the effect of positively versus negatively framed interventions.
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来源期刊
CiteScore
3.90
自引率
15.80%
发文量
22
审稿时长
24 weeks
期刊介绍: The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.
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