Environmental Tax and Vulnerable Employment: A Global Empirical Evidence
DOI:
https://doi.org/10.60154/jaepp.2025.v26n2p30Keywords:
Carbon emissions, environmental tax, global, method of moments, quantile regression, vulnerable employmentAbstract
The role of government policies in creating employment has remained topical. However, focusing on the relationship between environmental taxes and vulnerable employment is a relatively rare line of academic inquiry in the literature. This study examines the asymmetric relationship between environmental taxes and employment vulnerability. This study provides empirical evidence using the new method of moments quantile regression on a global panel of data from 92 countries from 1994 to 2020. The findings show that restrictive environmental tax policies reduce employment vulnerability across the globe. The findings further show that in low-income and lower-middle-income countries, the impact of environmental taxes has been largely and significantly progressive, which is the case for the American continent. However, in high-income countries, the impact has been emphatically regressive, which is similar to the context of Asia and Europe. These findings, therefore, present ramifications for Sustainable Development Goals and Goal 8 in particular.
References
1. Abdullah, S., & Morley, B. (2014). Environmental taxes and economic growth: Evidence from panel causality tests. Energy Economics, 42, 27–33. https://doi.org/10.1016/j.eneco.2013.11.013
2. Abdulraqeb, O. A., Erbao, C., Aloqab, A., & Naji, H. (2025). The dynamic influence of green technology and environmental taxes on consumption-based carbon emissions in Brazil. Economic Analysis and Policy. https://doi.org/10.1016/j.eap.2025.02.014
3. Adams, M. (2014). Using the Theory of Reasoned Action and Audit Reminder Messages to Increase Tax Compliance: An Experimental Study Over Repeated Periods. Journal of Accounting, Ethics and Public Policy, 15(2). https://doi.org/10.60154/jaepp.2014.v15n2
4. Adebola, S., Opeyemi, M., & Kumar, A. (2022). Heliyon The impact of technological innovation on renewable energy production : accounting for the roles of economic and environmental factors using a method of moments quantile regression. Heliyon, 8(March), e09913. https://doi.org/10.1016/j.heliyon.2022.e09913
5. Adeleye, B. N., Id, R. O., Lawal, A. I., & Alwis, T. De. (2021). Energy use and the role of per capita income on carbon emissions in African countries. 1–17. https://doi.org/10.1371/journal.pone.0259488
6. Alakent, E., & Goktan, M. S. (2025). Do Variations in Institutional Characteristics Across Countries Affect ESG Reporting Ratings?. Journal of Accounting, Ethics & Public Policy, JAEPP, 26(1), 57-57.https://doi.org/10.60154/jaepp.2025.v26n1p57.
7. Al-Asfour, F. (2024). Reevaluating Ethical Justifications for Discriminatory Tax Rates in the Global Economy. Journal of Accounting, Ethics & Public Policy, JAEPP, 25(2), 15. https://doi.org/10.60154/jaepp.2024.v25n2p15.
8. Alhassan, A., Usman, O., Ike, G. N., & Sarkodie, S. A. (2020). Impact assessment of trade on environmental performance: accounting for the role of government integrity and economic development in 79 countries. Heliyon, 6(9), e05046. https://doi.org/10.1016/j.heliyon.2020.e05046
9. Alvarez, A. (2013). THE CONSTITUTIONALITY OF THE INEVITABLE REGULATIONS OF ALL TAX RETURN PREPARERS. Journal of Accounting, Ethics & Public Policy, JAEPP, 14(3), 735. https://doi.org/10.60154/jaepp.2013.v14n3p735
10. Álvarez-verdejo, E., Moya-fernández, P. J., & Muñoz-rosas, J. F. (2021). Single Imputation Methods and Confidence Intervals for the Gini Index. https://doi.org/10.3390/math9243252
11. Amlie T.T.& Gibney R.F. (2023). Social Security and the Fairness of the US Tax System. Journal of Accounting, Ethics & Public Policy, JAEPP, 24 (1), 1.https://doi.org/10.60154/jaepp.2023.v24n1p1
12. Amlie, T. T. (2024). Tax Avoidance and the Accountant’s Professional Duty: A Review. Journal of Accounting, Ethics & Public Policy, JAEPP, 25(2), 204. https://doi.org/10.60154/jaepp.2024.v25n2p204
13. Anser, M. K., Adeleye, B. N., & Tabash, M. I. (2021). Current Issues in Tourism Services trade – ICT – tourism nexus in selected Asian countries : new evidence from panel data techniques. Current Issues in Tourism, 0(0), 1–16. https://doi.org/10.1080/13683500.2021.1965554
14. Bainton, N., Skrzypek, E. E., & Lèbre, É. (2025). Compound exposure: Climate change, vulnerability and the energy-extractives nexus in the Pacific. World Development, 190, 106958. https://doi.org/10.1016/j.worlddev.2025.106958
15. Banham, G. (2012). Kant and the Ethics of Taxation. Available at SSRN 2035147. https://doi.org/10.60154/jaepp.2012.v13n3
16. Barnes, J. N., Christensen, D. S., & Stillman, T. F. (2023). FOR THE ACCOUNTING PROFESSION, LEADERSHIP MATTERS REGARDING ETHICAL CLIMATE PERCEPTIONS. Journal of Accounting, Ethics & Public Policy, JAEPP, 15(1), 97. https://doi.org/10.60154/jaepp.2014.v15n1p97
17. Bashir, M. F., Ma, B., Bashir, M. A., Radulescu, M., & Shahzad, U. (2022). Investigating the role of environmental taxes and regulations for renewable energy consumption: evidence from developed economies. Economic Research-Ekonomska Istraživanja, 35(1), 1262–1284. https://doi.org/10.1080/1331677X.2021.1962383
18. Bashir, M. F., MA, B., Shahbaz, M., Shahzad, U., & Vo, X. V. (2021). Unveiling the heterogeneous impacts of environmental taxes on energy consumption and energy intensity: Empirical evidence from OECD countries. Energy, 226, 120366. https://doi.org/10.1016/j.energy.2021.120366
19. Baskak, T. E. (2024). THE POSITION OF VULNERABLE EMPLOYMENT IN SECTORAL GROWTH: CASE OF N11 COUNTRIES. Finans Politik & Ekonomik Yorumlar, 61(670), 9-27.
20. Belvis, F., Bol, M., Benach, J., & Juli, M. (2022). Precarious Employment and Chronic Stress : Do Social Support Networks Matter ?
21. Bin-Nashwan, S. A., Hassan, M. K., & Muneeza, A. (2022). Russia–Ukraine conflict: 2030 Agenda for SDGs hangs in the balance. International Journal of Ethics and Systems. https://doi.org/10.1108/IJOES-06-2022-0136
22. Blomquist, J., & Westerlund, J. (2013). Testing slope homogeneity in large panels with serial correlation. Economics Letters, 121(3), 374–378. https://doi.org/10.1016/j.econlet.2013.09.012
23. Bosquet, B. (2000). Environmental tax reform: Does it work? A survey of the empirical evidence. Ecological Economics, 34(1), 19–32. https://doi.org/10.1016/S0921-8009(00)00173-7
24. Brown, M. A., Li, Y., & Soni, A. (2020). Are all jobs created equal ? Regional employment impacts of a U . S . carbon tax. Applied Energy, 262(January), 114354. https://doi.org/10.1016/j.apenergy.2019.114354
25. Bruce-Twum, E. (2023). SMEs Tax Compliance Behaviour in Emerging Economies: Do Tax Compliance Costs Matter? Evidence from Ghana. Journal of Accounting, Ethics & Public Policy, JAEPP, 24(2). https://doi.org/10.60154/jaepp.2023.v24n2p27
26. Bruce-Twum, E., & Appiah, K. O. (2024). Does Culture Matter in the Tax Compliance Behaviour of SMEs? Evidence from Ghana. Journal of Accounting, Ethics & Public Policy, JAEPP, 25(1), 104. https://doi.org/10.60154/jaepp.2024.v25n1p104
27. Burrone, S., & Giannelli, G. C. (2020). Child Labour, Gender and Vulnerable Employment in Adulthood. Evidence for Tanzania. Journal of Development Studies, 56(12), 2235–2250. https://doi.org/10.1080/00220388.2020.1755655
28. Candeira, S., & Winter, F. (2021). Relationship between income inequality , socioeconomic development , vulnerability index , and maternal mortality in Brazil , 2017. 1–8.
29. Carraro, C., Galeotti, M., & Gallo, M. (1996). PUBLIC. 2727(96), 141–181.
30. Castro, L. De, Galvao, A. F., Kaplan, D. M., & Liu, X. (2019). Smoothed GMM for quantile models. Journal of Econometrics, 213(1), 121–144. https://doi.org/10.1016/j.jeconom.2019.04.008
31. Chaaya, C., Devi Thambi, V., Sabuncu, Ö., Abedi, R., Osman Ahmed Osman, A., Uwishema, O., & Onyeaka, H. (2022). Ukraine – Russia crisis and its impacts on the mental health of Ukrainian young people during the COVID-19 pandemic. Annals of Medicine and Surgery, 79(June), 1–4. https://doi.org/10.1016/j.amsu.2022.104033
32. Chateau, J., & Saint-martin, A. (2013). Economic and employment impacts of climate change mitigation policies in OECD : A general-equilibrium perspective $. International Economics, 135–136, 79–103. https://doi.org/10.1016/j.inteco.2013.08.001
33. Chen, F. (2022). A Review of Share Repurchases: SEC Proposals and New Excise Tax: A Comment on Oxner. Journal of Accounting, Ethics & Public Policy, JAEPP, 23(4), 605-605. https://doi.org/10.60154/jaepp.2022.v23n4
34. Chen, M., Huang, X., Cheng, J., Tang, Z., & Huang, G. (2023). Urbanization and vulnerable employment: Empirical evidence from 163 countries in 1991–2019. Cities, 135, 104208. https://doi.org/10.1016/j.cities.2023.104208
35. Churski, P., Kroczak, H., Łuczak, M., Shelest-Szumilas, O., & Woźniak, M. (2021). Adaptation strategies of migrant workers from ukraine during the covid-19 pandemic. Sustainability (Switzerland), 13(15), 1–24. https://doi.org/10.3390/su13158337
36. Clapp, J., & Moseley, W. G. (2020). This food crisis was different: COVID-19 and the fragility of the neoliberal food security order. Journal of Peasant Studies, 47(7), 1393–1417. https://doi.org/10.1080/03066150.2020.1823838
37. Collymore, A. (2020). The ethics of tax evasion: a study of opinion in the United Kingdom. Journal of Accounting, Ethics and Public Policy, 21(2), 201-245. https://doi.org/10.60154/jaepp.2020.v21n2
38. Davey, K., Entwistle, G., & Faye, C. (2025). Sustainability Reporting in the Banking Industry: Examining the Extent of Assurance. Journal of Accounting, Ethics & Public Policy, JAEPP, 26(1), 27-27. https://doi.org/10.60154/jaepp.2025.v26n1p27.
39. Degirmenci, T., & Aydin, M. (2023). The effects of environmental taxes on environmental pollution and unemployment: A panel co‐integration analysis on the validity of double dividend hypothesis for selected African countries. International Journal of Finance & Economics, 28(3), 2231-2238. https://doi.org/10.1002/ijfe.2505
40. Delgado, F. J., Freire-gonzález, J., & Presno, M. J. (2022). Environmental taxation in the European Union : Are there common trends ? Economic Analysis and Policy, 73, 670–682. https://doi.org/10.1016/j.eap.2021.12.019
41. Denton, F. (2010). Climate change vulnerability, impacts, and adaptation: Why does gender matter? 2074. https://doi.org/10.1080/13552070215903
42. Dianda, I. (2025). Heterogeneous effect of financial inclusion on vulnerable employment in Sub-Saharan Africa: the role of political stability. Cogent Economics & Finance, 13(1), 2502431. https://doi.org/10.1080/23322039.2025.2502431
43. Domguia, E. N., T. M. Pondie, B. A. Ngounou, and H. Nkengfack. 2022. Does environmental tax kill employment? Evidence from OECD and non-OECD countries. Journal of Cleaner Production 380:134873. https://doi.org/10.1016/j.jclepro.2022.134873
44. Dong, Y., Xiao, P., Zhang, X., Ge, D., Yu, J., Chen, Y., ... & Bai, J. (2025). Increased vulnerability of Arctic potential ice roads under climate change. Communications Earth & Environment, 6(1), 37. https://doi.org/10.1038/s43247-025-02011-y.
45. Energy, W., & Justice, C. (2022). The Rising Impacts of the COVID-19 Pandemic and the Russia–Ukraine War: Energy Transition, Climate Justice, Global Inequality, and Supply Chain Disruption.
46. Erkul, A., & Külünk, İ. (2022). Vulnerable employment in developing economies: The case of sub-Saharan African countries. African Development Review, October 2021, 381–394. https://doi.org/10.1111/1467-8268.12646
47. Fæhn, T., Gómez-plana, A. G., & Kverndokk, S. (2009). Can a carbon permit system reduce Spanish unemployment ? ☆. Energy Economics, 31(4), 595–604. https://doi.org/10.1016/j.eneco.2009.01.003
48. Fellows, J. A., Criss, A., & Moss, R. (2023). TAX BENEFITS AND TAX JUSTICE: IS THERE A MARKET SOLUTION?. Journal of Accounting, Ethics & Public Policy, JAEPP, 7(3), 131. https://doi.org/10.60154/jaepp.2007.v7n3p131
49. Firpo, S., Galvao, A. F., Pinto, C., & Poirier, A. (2021). GMM quantile regression. Journal of Econometrics, xxxx. https://doi.org/10.1016/j.jeconom.2020.11.014
50. Foster, B. P., Mueller, J. M., & Shastri, T. (2016). Impact of assurance level and tax status on the tendency of relatively small manufacturers to manage production and earnings. https://doi.org/10.60154/jaepp.2016.v17n3.
51. Friedman, H. H., Gerstein, M., Schochet, S., & Hertz, S. (2023). IS SHORT-TERM THINKING DESTROYING CAPITALISM? VIGNETTES FOR TEACHING BUSINESS ETHICS. Journal of Accounting, Ethics & Public Policy, JAEPP, 21(4), 515. https://doi.org/10.60154/jaepp.2020.v21n4p515
52. Fuinhas, J.A., Javed, A., Sciulli, D., & Valentini, E. (2025). Skill-Biased Employment and the Stringency of Environmental Regulations in European Countries. SSRN Electronic Journal. https://doi.org/10.22004/ag.econ.349167
53. Gammage, S., Sultana, N., & Glinski, A. (2020a). Reducing Vulnerable Employment : Is there a Role for Reproductive Health , Social Protection , and Labour Market Policy ? 5701. https://doi.org/10.1080/13545701.2019.1670350
54. Gao, Y., & Guan, X. (2025). The impact of China's low-carbon policies' intensity on the labor demand of listed companies. Heliyon, 11. https://doi.org/10.1016/j.heliyon.2025.e42403
55. Gills, B., & Morgan, J. (2020). Global Climate Emergency: after COP24, climate science, urgency, and the threat to humanity. Globalizations, 17(6), 885–902. https://doi.org/10.1080/14747731.2019.1669915
56. Gokhool, S., & Tandrayen-ragoobur, V. (2017). Vulnerable employment in Mauritius : experience of an upper-middle-income country. 17(2), 187–204. https://doi.org/10.1108/IJDI-11-2017-0180
57. Habib, A., Borazon, E. Q., Nallos, I. M., & Macusi, E. D. (2025). Climate change vulnerability, adaptation and ecosystem services in different fisheries and aquaculture in Asia: a review: English. Marine & Fishery Sciences (MAFIS), 38(2), 1. https://doi.org/10.47193/mafis.3822025010101.
58. Hacker, J., & Roberts, C. (2013). The science of climate change. Two Degrees: The Built Environment and Our Changing Climate, 26(1), 3–17. https://doi.org/10.4324/9780203082997-10
59. Halidu, O. B., Mohammed, A., & William, C. (2023). Environmental tax and global income inequality: A method of moments quantile regression analysis. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2181139
60. Hamill, S. P. (2013). Tax policy inside the two kingdoms. Journal of Accounting, Ethics and Public Policy, 14(1). https://doi.org/10.60154/jaepp.2013.v14n1
61. Hanly, K., & McDowell, G. (2025). Climate change vulnerability and adaptation among mountain guides in the Canadian Rockies. Regional Environmental Change, 25(1), 1-12. https://doi.org/10.47193/mafis.3822025010101
62. Hänsel, M. C., Franks, M., Kalkuhl, M., & Edenhofer, O. (2022). Journal of Environmental Economics and Optimal carbon taxation and horizontal equity : A welfare-theoretic approach with application to German household data. Journal of Environmental Economics and Management, 116(September), 102730. https://doi.org/10.1016/j.jeem.2022.102730
63. Hardardottir, H., & Erik, U. G. (2021). Parameterizing standard measures of income and health inequality using choice experiments. September 2020, 2531–2546. https://doi.org/10.1002/hec.4395
64. Hassan, M., Oueslati, W., & Rousselière, D. (2020). Environmental taxes, reforms and economic growth: an empirical analysis of panel data. Economic Systems, 44(3), 100806. https://doi.org/10.1016/j.ecosys.2020.100806
65. Heine, D., Bank, W., Black, S., & Bank, W. (2020). Benefits beyond Climate: Environmental Tax Reform (Issue July). https://doi.org/10.1596/978-1-4648-1358-0
66. Heltzer, W., & Mindak, M. (2023). COVID-19 AND THE ACCOUNTING PROFESSION. Journal of Accounting, Ethics & Public Policy, JAEPP, 22(2), 151. https://doi.org/10.60154/jaepp.2021.v22n2p151
67. Heltzer, W., & Shelton, S. W. (2015). Book-tax differences and audit risk: Evidence from the United States. Journal of Accounting, Ethics and Public Policy, 16(4). https://doi.org/10.60154/jaepp.2015.v16n4
68. Holmlund, B., & Kolm, A. S. (2000). Environmental Tax Reform in a Small Open Economy with Structural Unemployment. International Tax and Public Finance, 7(3), 315–333. https://doi.org/10.1023/A:1008757830467
https://doi.org/10.60154/jaepp.2022.v23n4
69. Hua, C., Liu, C., Chen, J., Yang, C., & Chen, L. (2022). Promoting construction and demolition waste recycling by using incentive policies in China. Environmental Science and Pollution Research, 53844–53859. https://doi.org/10.1007/s11356-022-19536-w
70. Iida, T., & Mukherjee, A. (2025). Environmental taxes, offshoring and welfare: The effects of environmental damage and pollution intensity. Journal of Environmental Economics and Management, 130, 103075.
71. International Labour Organization (ILO). (2018b). Paid employment vs vulnerable employment. Ilo, 3, 8. https://doi.org/10.18356/cfa20042-en
72. Ison, I., Shonhiwa, T., & Hogan, M. (2023). ADVANCING MENTAL HEALTH AWARENESS AND RESILIENCE IN ACCOUNTING STUDENTS. Journal of Accounting, Ethics & Public Policy, JAEPP, 21(3), 389. https://doi.org/10.60154/jaepp.2020.v21n3p389
73. Jarque, C. M., & Bera, A. K. (1987). A Test for Normality of Observations and Regression Residuals. International Statistical Review / Revue Internationale de Statistique, 55(2), 163. https://doi.org/10.2307/1403192
74. Jens W., Patin, J. C., & Turpin, L. (2020). Can Charging Sales Taxes on Internet Sales Save Brick-and-Mortar Stores?. Journal of Accounting, Ethics & Public Policy, 21(2), 263-274. https://doi.org/10.60154/jaepp.2020.v21n2
75. Jin, S., Nie, T., Pun, N., & Xu, D. (2022). Spatial Mismatch , Different Labour Markets and Precarious Employment : The Case of Hong Kong. Social Indicators Research, 161(1), 51–73. https://doi.org/10.1007/s11205-021-02819-z
76. Jonsson, P. O. (2013). Some thoughts on Hamill, the two kingdoms, and the ethics and logic of higher tax rates and redistribution. Journal of Accounting, Ethics and Public Policy, 14(3). https://doi.org/10.60154/jaepp.2013.v14n1
77. Joseph, G. (2016). Theoretical Perspectives on Ethical Dilemmas in Globalization and International Taxation. Theoretical Perspectives on Ethical Dilemmas in Globalization and International Taxation (December 21, 2016). Journal of Accounting, Ethics and Public Policy, 17(3). https://doi.org/10.60154/jaepp.2016.v17n3p683
78. Khoso, N., Rajput, S., Aziz, T., Hussain, A., & Jahanzeb, A. (2021). Trade Openness and Income Inequality: Fresh Evidence Based on Different Inequality Measures. Applied Economics Journal, 28(2), 63–81. https://so01.tci-thaijo.org/index.php/AEJ/article/view/245051
79. Kilimani, N., Heerden, J. Van, & Bohlmann, H. (2015). Water taxation and the double dividend hypothesis. Water Resources and Economics, 10, 68–91. https://doi.org/10.1016/j.wre.2015.03.001
80. Killian, S., & Doyle, E. (2023). TAX AGGRESSION AMONG TAX PROFESSIONALS: THE CASE OF SOUTH AFRICA. Journal of Accounting, Ethics & Public Policy, JAEPP, 4(3), 159. https://doi.org/10.60154/jaepp.2004.v4n3p159
81. Kirchner, M., Sommer, M., Kratena, K., Kletzan-slamanig, D., & Kettner-marx, C. (2019). CO 2 taxes , equity and the double dividend – Macroeconomic model simulations for Austria. Energy Policy, 126(April 2018), 295–314. https://doi.org/10.1016/j.enpol.2018.11.030
82. Klein, F., and J. van den Bergh. 2021. The employment double dividend of environmental tax reforms: exploring the role of agent behaviour and social interaction. Journal of Environmental Economics and Policy 10 (2):189-213.
83. Klenert, D., Schwerhoff, G., Edenhofer, O., & Mattauch, L. (2018). Environmental Taxation, Inequality and Engel’s Law: The Double Dividend of Redistribution. Environmental and Resource Economics, 71(3), 605–624. https://doi.org/10.1007/s10640-016-0070-y
84. Köppl, A., & Schratzenstaller, M. (2023). Carbon taxation: A review of the empirical literature. Journal of Economic Surveys, 37(4), 1353-1388. https://doi.org/10.1111/joes.12531
85. Koskela, E., & Scho, R. (1999). Alleviating unemployment : The case for green tax reforms. 43, 1723–1746. https://doi.org/10.1016/S0014-2921(98)00043-9
86. Krupka, J. (2023). RECOMMITMENT TO ADVANCING TAX ETHICS. Journal of Accounting, Ethics & Public Policy, JAEPP, 20(1), 1. https://doi.org/10.60154/jaepp.2019.v20n1p1
87. Kuralbayeva, K. (2018). Unemployment, rural–urban migration and environmental regulation. Review of Development Economics, 22(2), 507–539. https://doi.org/10.1111/rode.12360
88. Lamontagne, A. D., King, T., & Taouk, Y. (2022). Submission to the Australian Senate Select Committee on Job Security on the Impact of Insecure or Precarious Employment on the Economy , Wages , Social Cohesion , and Workplace Rights and Conditions. https://doi.org/10.1177/10482911211032946
89. Lancker, K., Deppenmeier, A., & Demissie, T. (2019). Climate change adaptation and the role of fuel subsidies : An empirical bio-economic modeling study for an artisanal open-access fishery. 1–24.
90. Landry, S., Deslandes, M., & Fortin, A. (2013). Tax aggressiveness, corporate social responsibility, and ownership structure. Journal of Accounting, Ethics & Public Policy, 14(3), 611-645. https://doi.org/10.60154/jaepp.2013.v14n2.
91. Li, X., Yao, X., Guo, Z., & Li, J. (2020). Employing the CGE model to analyze the impact of carbon tax revenue recycling schemes on employment in coal resource-based areas: Evidence from Shanxi. Science of the Total Environment, 720, 137192. https://doi.org/10.1016/j.scitotenv.2020.137192
92. Liu, G., Liu, Y., & Zhang, C. (2022). Tax enforcement and corporate employment: Evidence from a quasi-natural experiment in China. China Economic Review, 73(March), 101771. https://doi.org/10.1016/j.chieco.2022.101771
93. Liya, A., Qin, Q., Kamran, H. W., Sawangchai, A., Wisetsri, W., & Raza, M. (2021). How macroeconomic indicators influence gold price management. Business Process Management Journal, 27(7), 2075–2087. https://doi.org/10.1108/BPMJ-12-2020-0579
94. Lo Bue, M. C., Le, T. T. N., Santos Silva, M., & Sen, K. (2022). Gender and vulnerable employment in the developing world: Evidence from global microdata. World Development, 159, 106010. https://doi.org/10.1016/j.worlddev.2022.106010
95. Lu, S., & Yang, Q. (2024). Price of going green: The employment effects of the environmental protection tax in China. China Economic Review. https://doi.org/10.1016/j.chieco.2024.102244
96. Ma, Q. (2022). On the sustainable trade development : Do Financial inclusion and eco-innovation matter ? Evidence from method of moments quantile regression. 1960(January), 1–12. https://doi.org/10.1002/sd.2298
97. Machado, J. A. F., & Santos Silva, J. M. C. (2019). Quantiles via moments. Journal of Econometrics, 213(1), 145–173. https://doi.org/10.1016/j.jeconom.2019.04.009
98. Malik, I. H., & Ford, J. D. (2025). Monitoring climate change vulnerability in the Himalayas. Ambio, 54(1), 1-19. https://doi.org/10.1007/s13280-024-02066-9
99. Malovicki-Yaffe, N., Hamairi, B., Bloy, L., & Fishmen, R. (2025). Environmental taxation triggers persistent psychological resistance to climate policy. Policy Sciences, 1-15.
100. Malovicki-Yaffe, N., Hamairi, B., Bloy, L., & Fishmen, R. (2025). Environmental taxation triggers persistent psychological resistance to climate policy. Policy Sciences, 1-15.
101. Malyshev, T. (2009). Looking ahead: Energy, climate change and pro-poor responses. Foresight, 11(4), 33–50. https://doi.org/10.1108/14636680910982421
102. Manresa, A., & Sancho, F. (2005). Implementing a double dividend : recycling ecotaxes towards lower labour taxes $. 33, 1577–1585. https://doi.org/10.1016/j.enpol.2004.01.014
103. Marsden, T. (2014). Economic perspectives. The Geography of Rural Change, March, 13–30. https://doi.org/10.4324/9780203335239-8
104. Martinho, V. J. P. D. (2022). Impacts of the COVID-19 Pandemic and the Russia–Ukraine Conflict on Land Use across the World. Land, 11(10), 1614. https://doi.org/10.3390/land11101614
105. Masino, A. (2011), The New Markets Tax Credit – The Path for Financial Institution Participation. Journal of Accounting, Ethics and Public Policy, Vol. 12, No. 1, pp. 75-97, 2011, https://doi.org/10.60154/jaepp.2011.v12n1
106. Masino, A. (2011). The New Markets Tax Credit–The Path for Financial Institution Participation. Journal of Accounting, Ethics and Public Policy, 12(1), 75-97. https://doi.org/10.60154/jaepp.2011.v12n1
107. Masino, A. (2014). DOMA: How Tax Compliance Post Windsor Has Created a Fiscal Time Bomb for Jurisdictions that Deny Same-Sex Marriages. Journal of Accounting, Ethics and Public Policy, 15(2). https://doi.org/10.60154/jaepp.2014.v15n2
108. McGee, R. W., & Liu, Z. (2016). The Ethics of tax evasion: an empirical study of Chinese opinion. Journal of Accounting, Ethics and Public Policy, 17(4). https://doi.org/10.60154/jaepp.2016.v17n4.
109. McGee, R. W., & Liu, Z. (2023). THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF CHINESE OPINION. Journal of Accounting, Ethics & Public Policy, JAEPP, 17(4), 1045. https://doi.org/10.60154/jaepp.2016.v17n4p1045
110. McGee, R. W., Yoon, Y., & Liu, Z. (2019). Should governments tax the rich and subsidize the poor? An empirical study of German opinion. Journal of Accounting, Ethics & Public Policy, JAEPP, 20(2), 201-201. https://doi.org/10.60154/jaepp.2019.v20n2
111. McKnight, M. A., Price, C. R., Dill, A. T., Bryan, T. G., & Bueltel, B. L. (2022). Who Gives a Trump? Evidence of Framing Effects in Tax Policy, 23(1), 149–164. https://doi.org/10.60154/jaepp.2022.v23n1
112. Mdaghri, A. A., & Oubdi, L. (2022). Bank-Specific and Macroeconomic Determinants of Bank Liquidity Creation : Evidence from MENA Countries. 76(6), 55–76. https://doi.org/10.2478/jcbtp-2022-0013
113. Menk, K. B., & Huber, M. M. (2016). THE ROLE OF ETHICAL BELIEFS, PERCEPTIONS OF TAXATION, AND KNOWLEDGE OF TAX LAWS ON RESTAURANT SERVERS’TIP REPORTING INTENTIONS. Journal of Accounting, Ethics & Public Policy, JAEPP, 17(4), 943-943. https://doi.org/10.60154/jaepp.2016.v17n4.
114. Moosavian, S. F., Zahedi, R., & Hajinezhad, A. (2022). Economic, Environmental and Social Impact of Carbon Tax for Iran: A Computable General Equilibrium Analysis. Energy Science and Engineering, 10(1), 13–29. https://doi.org/10.1002/ese3.1005
115. Mpofu, F. Y. (2022). Green Taxes in Africa: opportunities and challenges for environmental protection, sustainability, and the attainment of sustainable development goals. Sustainability, 14(16), 10239. https://doi.org/10.3390/su141610239
116. Neifar, S. (2018). Towards a three-player game modelization of corporate tax evasion. Journal of Accounting, Ethics and Public Policy, 19(3). https://doi.org/10.60154/jaepp.2018.v19n3
117. Nelson, K., Lindh, A., & Dalén, P. (2025). Social sustainability in the decarbonized welfare state: Social policy as a buffer against poverty related to environmental taxes. Global Social Policy, 25(1), 36-63. https://doi.org/10.1177/14680181231217659
118. Ngozi, N., SULTANA, Y., JAMAL, A., NAZEER, M., & SANKARAN, A. (2019). Female Vulnerable Employment in India’s Informal Sector. International Journal of Gender & Women’S Studies, 7(2). https://doi.org/10.15640/ijgws.v7n2p8
119. North, G. (2013). Taxation, tyranny, and theocracy: A biblical response to Susan Hamill. Journal of Accounting, Ethics & Public Policy, 14(2). https://doi.org/10.60154/jaepp.2013.v14n2.
120. Oxner, K. (2022). Share Repurchases: SEC Proposals and New Excise Tax. Journal of Accounting, Ethics and Public Policy, 23(3), 451-464. https://doi.org/10.60154/jaepp.2022.v23n3
121. Patriarca, F., & Vona, F. (2012). Environmental Taxes , Inequality and Technical Change Environmental Taxes , Inequality and Technical Change. November. https://doi.org/10.3917/reof.124.0389
122. Patwary, M. M., Browning, M. H. E. M., & Rodriguez-Morales, A. J. (2022). War in the Time of COVID-19 Crisis: A Public Health Emergency in Ukraine. Prehospital and Disaster Medicine, 37(4), 568–569. https://doi.org/10.1017/S1049023X22000863
123. Pereira, P., Zhao, W., Symochko, L., Inacio, M., Bogunovic, I., & Barcelo, D. (2022). The Russian‐Ukrainian armed conflict will push back the sustainable development goals. Geography and Sustainability, 3(3), 277–287. https://doi.org/10.1016/j.geosus.2022.09.003
124. Perrier, Q., & Quirion, P. (2018). How shifting investment towards low-carbon sectors impacts employment : Three determinants under scrutiny. Energy Economics, 75, 464–483. https://doi.org/10.1016/j.eneco.2018.08.023
125. Pesaran, M. H. (2014). Journal of Applied Econometrics. 21(August 2012), 1–21. https://doi.org/10.1002/jae
126. Pesaran, M., & Yamagata, T. (2008). Testing slope homogeneity in large panels. Journal of Econometrics, 142(1), 50–93. https://doi.org/10.1016/j.jeconom.2007.05.010
127. Pfaff, H., & Elgar, F. J. (2022). Dualized Labour Market and Polarized Health : A Longitudinal Perspective on the Association between Precarious Employment and Mental and Physical Health in Germany. https://doi.org/10.1177/00221465211066855
128. Poursoleyman, E., Mansourfar, G., Homayoun, S., & Rezaee, Z. (2022). Business sustainability performance and corporate financial performance: the mediating role of optimal investment. Managerial Finance, 48(2), 348–369. https://doi.org/10.1108/MF-01-2021-0040
129. Preobragenskaya, G., & McGee, R. W. (2016). A demographic study of Russian attitudes toward tax evasion. Journal of Accounting, Ethics and Public Policy, 17(1). https://doi.org/10.60154/jaepp.2016.v17n1
130. Prohorovs, A. (2022). Russia’s War in Ukraine: Consequences for European Countries’ Businesses and Economies. Journal of Risk and Financial Management, 15(7). https://doi.org/10.3390/jrfm15070295
131. Puthalpet, J. R. (2022). Mitigation of Climate Change. The Daunting Climate Change, 219–276. https://doi.org/10.1201/9781003264705-7
132. Quinn, J. M., Dhabalia, T. J., Roslycky, L. L., Wilson, J. M., Hansen, J. C., Hulchiy, O., Golubovskaya, O., Buriachyk, M., Vadim, K., Zauralskyy, R., Vyrva, O., Stepanskyi, D., Ivanovitch, P. S., Mironenko, A., Shportko, V., & McElligott, J. E. (2021). COVID-19 at War: The Joint Forces Operation in Ukraine. Disaster Medicine and Public Health Preparedness, November 2013, 1–20. https://doi.org/10.1017/dmp.2021.88
133. Rahman, A. A., & Sitorus, J. R. H. (2024). Vulnerable Worker di Provinsi Jawa Timur. In Seminar Nasional Official Statistics (Vol. 2024, No. 1, pp. 221-230).
134. Rahman, M. M., & Alam, K. (2021). Clean energy, population density, urbanization and environmental pollution nexus: Evidence from Bangladesh. Renewable Energy, 172, 1063–1072. https://doi.org/10.1016/j.renene.2021.03.103.
135. Rahman, M., Zander, O. P., Katharina, K., Maxim, M. R., & Zander, K. (2019). Can a green tax reform entail employment double dividend in European and non-European countries ? : a survey of the empirical evidence Can a Green Tax Reform Entail Employment Double Dividend in European and non-European Countries ? A Survey of the Empiri. https://doi.org/10.32479/ijeep.7578.
136. Ren, Y., & Xiao, D. (2014). The Effect of the American Taxpayer Relief Act of 2012: An Empirical Analysis. Journal of Accounting, Ethics and Public Policy, 15(2). https://doi.org/10.60154/jaepp.2014.v15n2
137. Rostan, J. (2014). The Ethics of Corporate Income Taxation and Corporate Income Tax Sheltering. Journal of Accounting, Ethics and Public Policy, 15(2). https://doi.org/10.60154/jaepp.2014.v15n2.
138. Russell, Lisa, Davey, Katherine, Thompson, Ron and Bishop, Jo (2025) Improving educational outcomes for young people vulnerable to becoming Not in Employment Education or Training (NEET). In: Written evidence submitted by The Manchester Metropolitan University. Discussion Paper. UK Parliament Public Accounts Committee.
139. Rustico, E., & Dimitrov, S. (2022). Environmental taxation: The impact of carbon tax policy commitment on technology choice and social welfare. International Journal of Production Economics, 243, 108328. https://doi.org/10.1016/j.ijpe.2021.108328
140. Säll, S. (2018). Environmental food taxes and inequalities : Simulation of a meat tax in Sweden. Food Policy, 74(June 2017), 147–153. https://doi.org/10.1016/j.foodpol.2017.12.007
141. Sarfraz, M., Kamran, M., Khan, N. U., Khalique, M., & Andlib, Z. (2022). Targeting Women’s vulnerable employment through social protection: A quasi-experimental regression discontinuity design. Heliyon, 8(2), e08964. https://doi.org/10.1016/j.heliyon.2022.e08964
142. Saubert, R. W., Saubert, L., & Davidson, D. (2011). Tax Policy Encourages Home Ownership. Available at SSRN 1863303. https://doi.org/10.60154/jaepp.2011.v12n1
143. Shahzad, U. (2020). Environmental taxes, energy consumption, and environmental quality: Theoretical survey with policy implications. Environmental Science and Pollution Research, 27(20), 24848–24862. https://doi.org/10.1007/s11356-020-08349-4
144. Sharif, A., Kartal, M. T., Bekun, F. V., Pata, U. K., Foon, C. L., & Kılıç Depren, S. (2023). Role of green technology, environmental taxes, and green energy towards sustainable environment: Insights from sovereign Nordic countries by CS-ARDL approach. Gondwana Research, 117, 194–206. https://doi.org/10.1016/j.gr.2023.01.009
145. Singer, M. M. (2013). What goes around comes around: Perceived vulnerable employment and economic voting in developing countries. European Journal of Political Research, 52(2), 143–163. https://doi.org/10.1111/j.1475-6765.2012.02066.x
146. Siya, A., Kalule, B. J., Ssentongo, B., Lukwa, A. T., & Egeru, A. (2020). Malaria patterns across altitudinal zones of Mount Elgon following intensified control and prevention programs in Uganda. BMC Infectious Diseases, 20(1), 1–16. https://doi.org/10.1186/s12879-020-05158-5
147. Soku, M. G., Amidu, M., & William, C. (2023). Environmental tax, carbon emmission and female economic inclusion. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2210355
148. Sun, W., & Zhang, J. (2024). Heterogeneous environmental policies and employment: evidence from China. Environmental Science and Pollution Research, 31(1), 820-833.
149. Sun, W., Yang, Q., Ni, Q., & Kim, Y. (2019). The impact of environmental regulation on employment : an empirical study of China ’ s Two Control Zone policy.
150. Sun, Y., & Razzaq, A. (2022). Composite fiscal decentralisation and green innovation: Imperative strategy for institutional reforms and sustainable development in OECD countries. Sustainable Development, August 2021, 1–14. https://doi.org/10.1002/sd.2292
151. Sunday JW. Measuring Corporate Social Responsibility Perceptions Among Practicing Accountants: An Examination Using Partial Least Squares Structural Equation Modeling. Journal of Accounting, Ethics & Public Policy, JAEPP. 2025 Jan 22;26(1):1-https://doi.org/10.60154/jaepp.2025.v26n1p1
152. Tomaskovic-Devey, D., Rainey, A., Avent-Holt, D., Bandelj, N., Boza, I., Cort, D., Godechot, O., Hajdu, G., Hällsten, M., Henriksen, L. F., Hermansen, A. S., Hou, F., Jung, J., Kanjuo-Mrčela, A., King, J., Kodama, N., Kristal, T., Křížková, A., Lippényi, Z., … Tufail, Z. (2020). Rising between-workplace inequalities in high-income countries. Proceedings of the National Academy of Sciences of the United States of America, 117(17), 9277–9283. https://doi.org/10.1073/pnas.1918249117
153. UNEP. (2021). Emissions Gap Report 21. https://www.unep.org/resources/emissions-gap-report-2021
154. Uwajumogu, N. R., Nwokoye, E. S., Ojike, R. O., Okere, K. I., Ugwu, J. N., & Ogbuagu, A. R. (2022). Globalization and the proportion of women in vulnerable employment in sub-Saharan Africa: The role of economic, social, and political conditions. African Development Review, October 2021, 356–369. https://doi.org/10.1111/1467-8268.12663
155. Wan, G., Zhang, X., & Zhao, M. (2022). Urbanization can help reduce income inequality. Npj Urban Sustainability, 2(1), 1–8. https://doi.org/10.1038/s42949-021-00040-y
156. Wang, L., & Pang, J. (2025). Assessing the impact of climate mitigation technology and environmental tax on renewable energy development: A dynamic threshold approach. Renewable Energy, 244, 122683.
157. Wei, W., & McGee, R. W. (2015). Gender and attitude toward the ethics of tax evasion: a comparison of European and Asian views. Journal of Accounting, Ethics and Public Policy, 16(4). https://doi.org/10.60154/jaepp.2015.v16n4.
158. Wei, X., Jiang, F., & Chen, Y. (2023). Who pays for environmental protection? The impact of green tax reform on labor share in China. Energy Economics, 125, 106862. https://doi.org/10.1016/j.eneco.2023.106862
159. Westerlund, J. (2007). Testing for error correction in panel data. Oxford Bulletin of Economics and Statistics, 69(6), 709–748. https://doi.org/10.1111/j.1468-0084.2007.00477.x
160. Wolde-Rufael, Y., & Mulat-Weldemeskel, E. (2022). The moderating role of environmental tax and renewable energy in CO2 emissions in Latin America and Caribbean countries: Evidence from method of moments quantile regression. Environmental Challenges, 6(August 2021). https://doi.org/10.1016/j.envc.2021.100412
161. Wolf, R. (2012). Religious Giving as a Guide to the Principles of Good Taxation. Journal of Accounting, Ethics and Public Policy, 13(1). https://doi.org/10.60154/jaepp.1012.v13n1
162. Xian, C., Li, Q., & Neal, P. (2014). Tax Avoidance and Equity Incentives. Journal of Accounting, Ethics & Public Policy, JAEPP, 15(1), 77-77. https://doi.org/10.60154/jaepp.2014.v15n2
163. Xie, P., & Jamaani, F. (2022). Does Green Innovation, Energy Productivity and Environmental Taxes Limit Carbon Emissions in Developed economies: Implications for Sustainable development. Structural Change and Economic Dynamics, September. https://doi.org/10.1016/j.strueco.2022.09.002
164. Xin, N., & Xie, Z. (2022). Financial inclusion and trade adjusted carbon emission : Evaluating the role of environment related taxes employing non-parametric panel methods. June, 1–13. https://doi.org/10.1002/sd.2375
165. Yamazaki, A. (2022). Environmental taxes and productivity: Lessons from Canadian manufacturing. Journal of Public Economics, 205, 104560. https://doi.org/10.1016/j.jpubeco.2021.104560
166. Yang, X., Jiang, P., & Pan, Y. (2020). Does China’s carbon emission trading policy have an employment double dividend and a Porter effect ? Energy Policy, 142(October 2019), 111492. https://doi.org/10.1016/j.enpol.2020.111492
167. Yaro, J. A., Teye, J., & Bawakyillenuo, S. (2015). Local institutions and adaptive capacity to climate change/variability in the northern savannah of Ghana. Climate and Development, 7(3), 235–245. https://doi.org/10.1080/17565529.2014.951018
168. Yerrabati, S. (2021). Vulnerable employment and economic growth. https://doi.org/10.1108/JEAS-07-2021-0123
169. Yerrabati, S. (2022). Does vulnerable employment alleviate poverty in developing countries? Economic Modelling, 116(September 2021), 106043. https://doi.org/10.1016/j.econmod.2022.106043
170. Yerrabati, S. (2025). Path to achieving SDG 8: do worker remittances reduce vulnerable employment?. Journal of Economic Studies, 52(3), 500-517.
171. Yu, D., & Li, J. (2021). Evaluating the employment effect of China ’ s carbon emission trading policy : Based on the perspective of spatial spillover. Journal of Cleaner Production, 292, 126052. https://doi.org/10.1016/j.jclepro.2021.126052
172. Zahid, M., Fareed, Z., Ferraz, D., & Ikram, M. (2022). Exploring the heterogenous impacts of environmental taxes on environmental footprints : An empirical assessment from developed economies. 238. https://doi.org/10.1016/j.energy.2021.121753
173. Zhao, J., Han, M., & Zhang, Y. (2024). A study of the impact of the environmental protection tax on corporate employment: Evidence based on listed companies in polluting industries. Environmental Science and Pollution Research, 31(40), 53008-53025. https://doi.org/10.1007/s11356-024-34739-z.
174. Zhou, M. (2012). Corporate social responsibility and cost of equity: Evidence from corporate tax disputes. Journal of Accounting, Ethics & Public Policy, 13(3). https://doi.org/10.60154/jaepp.2012.v13n3
175. Zhou, M., & Ricketts, R. C. (2014). A New Analysis of the Effect of Dividend Tax Policy on the Relationship between Dividend and Treasury Yields. Journal of Accounting, Ethics and Public Policy, 15(2). https://doi.org/10.60154/jaepp.2014.v15n2
176. Zuber, J., & Sanders, D. (2013). The Influence of Attraction and Company Values on Aggressive Corporate Tax Decision-Making. Available at SSRN 2238920. https://doi.org/10.60154/jaepp.2013.v14n2.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Osman Babamu Halidu
This work is licensed under a Creative Commons Attribution 4.0 International License.
