scholarly journals Study on Green Supply Chain Cooperation and Carbon Tax Policy considering Consumer’s Behavior

2020 ◽  
Vol 2020 ◽  
pp. 1-17
Author(s):  
Jian Liu ◽  
Chao Hu
Keyword(s):  
Supply Chain ◽  
Tax Policy ◽  
Carbon Tax ◽  
Supply Chain Coordination ◽  
Environmental Awareness ◽  
Green Supply Chain ◽  
Tax Revenue ◽  
Theoretic Model ◽  
Tax Rate ◽  
The Impact

Carbon tax policy has been shown to be an effective incentive for the reduction of carbon emissions, and it also profoundly influences supply chain cooperation. This paper explores the interaction between carbon taxes and green supply chain cooperation. Specifically, we analyze the impact of a carbon tax on green supply chain coordination and further optimize the carbon tax to achieve a win-win situation for both the supply chain and the environment. Because consumer’s behavior has a significant impact on green product demand, we consider the problems above under two types of consumer’s behavior characteristics: consumer’s environmental awareness and consumer’s reference behavior. A game-theoretic model is employed to describe a green supply chain consisting of a manufacturer and a retailer, combining important factors such as the carbon tax rate, green investment coefficient, and degree of reference effect. Then, we obtain the optimal carbon tax rate by balancing the total tax revenue and product greenness. A revenue-sharing contract is introduced to achieve green supply chain coordination, and the impact of the carbon tax on coordination is analyzed. The results show the following. (1) The carbon tax rate and the difference between the power of the manufacturer and retailer are the main factors determining green supply chain coordination. (2) Maximum greenness can be achieved when development costs are higher, while the maximum tax revenue is obtained when the development cost is lower, but with the loss of greenness. (3) If the power of the manufacturer is low, coordination can be achieved under the optimal carbon tax. If the power of the manufacturer is at a medium level, coordination can be achieved by increasing the carbon tax; as a result, increased greenness will be realized, but with the loss of tax revenue. However, when the power of the manufacturer is strong, coordination cannot be achieved. (4) Price reference behavior can promote supply chain coordination, but consumer’s environmental awareness cannot.

scholarly journals Did the Introduction of Carbon Tax in Australia Affect Housing Affordability?

2013 ◽  
Vol 869-870 ◽  
pp. 840-843
Author(s):  
Xin Janet Ge
Keyword(s):  
Risk Factors ◽  
Supply Chain ◽  
Energy Consumption ◽  
Tax Policy ◽  
Carbon Tax ◽  
Housing Affordability ◽  
Greenhouse Emissions ◽  
Pricing Scheme ◽  
The Cost ◽  
The Impact

The Australian carbon pricing scheme (carbon tax) was introduced and became effective on 01 July 2012. The introduction of the carbon tax immediately increases the cost of electricity to a number of industries such as manufacturing and construction. Households were also affected as a result of these costs been passed through the supply chain of the affected industries. The carbon tax policy was introduced to addresses greenhouse emissions and energy consumption in Australia. However, the carbon tax policy may have introduced a number of economic risk factors to the Australian housing market, in particular the impact of housing affordability.

scholarly journals CONCEPTUAL BASIS OF TAX POLICY FORMATION IN THE GLOBALIZATION CONDITIONS

2020 ◽  
Vol 6 (2) ◽  
pp. 81-92 ◽  
Author(s):  
Svetlana Khalatur ◽  
Olena Trokhymets ◽  
Oleksandr Karamushka
Keyword(s):  
Tax Policy ◽  
Direct Investment ◽  
Capital Gains ◽  
Tax Revenue ◽  
The European Union ◽  
Tax System ◽  
Tax Rate ◽  
Capital Gains Taxes ◽  
The Impact ◽  
The Eu

The purpose of the article is to analyze the tax systems of the countries of the European Union and Ukraine, the impact of individual indicators of the tax system on the economies development, study the possibility of applying the accumulated experience. The subject-matter of the study is the methodological and conceptual foundations of the tax policy-making process of the EU and Ukraine. Methodology. Based on the analyzed scientific literature on tax policy formulation of countries, the methodological principles of this study provide for the joint application of a set of well-known general scientific and special methods of research in economics. In particular, the dialectical method, the method of scientific abstraction, the method of systematic analysis, economic and mathematical modeling were used. Results. The article analyzes the individual indicators of the tax system functioning of 28 countries of the European Union and Ukraine; and the impact of these indicators on the economy development. In particular, the following indicators were studied: customs and other import duties, firms expected to give gifts in meetings with tax officials; firms that do not report all sales for tax purposes; firms visited or required meetings with tax officials; labor tax and contributions; net taxes on products; other taxes; other taxes payable by businesses; profit tax; tax payments; tax revenue; taxes on exports; taxes on goods and services; taxes on income, profits and capital gains; taxes on income, profits and capital gains; taxes on international trade; time to prepare and pay taxes; total tax rate. The dependence of foreign direct investment on profit tax, tax revenue; taxes on income, profits and capital gains; time to prepare and pay taxes and total tax rate have been studied. The study shows that, on average, tax revenue affects foreign direct investment, net inflows with the same strength as time to prepare and pay taxes, but almost twice as much as taxes on income, profits and capital gains. Practical implications. The article contains a set of tools and rules for reviewing approaches, guidelines and criteria for the effectiveness of Ukraine's tax policy in line with the global development concept. Value / originality. The conceptual criteria for the formation and implementation of the tax policy of the state are determined, it is carried out the comparative analysis of the tax policy of Ukraine and the EU countries within the framework of the European economic integration, which occurs simultaneously with the globalization of the world economy.

Impact of pricing structure on supply chain coordination with cooperative advertising

2020 ◽  
Vol 54 (6) ◽  
pp. 1613-1629
Author(s):  
Seyed Jafar Sadjadi ◽  
Amin Alirezaee
Keyword(s):  
Supply Chain ◽  
Supply Chain Coordination ◽  
Optimal Decision ◽  
Theoretic Model ◽  
Cooperative Advertising ◽  
Decision Variables ◽  
Retail Prices ◽  
Potential Demand ◽  
Game Theoretic ◽  
The Impact

This paper develops a game-theoretic model in a two-echelon supply chain composed of one manufacturer and two retailers to study the effect of pricing structure and cooperative-advertising decisions on the supply chain coordination performance. In the proposed model, different pricing structures are analyzed and then, two types of pricing structure in supply chain coordination mechanisms are presented, in addition to considering four possible scenarios for pricing structure. For the first two scenarios, retailers determine the retail prices, while in the other two ones, the sales price is set by the manufacturer. Therefore, the retailers are obliged to comply with this rule. The manufacturer-Stackelberg and the cooperative games are formulated for each scenario by considering key assumptions associated with advertising expenditures to maintain the potential demand size. This paper also presents some analytical results and determines the equilibrium of the models for each scenario. Finally, a numerical analysis is conducted to illustrate the impact of pricing structure on the optimal decision variables and the profit of the supply chain members.

scholarly journals Emission-Intensity-Based Carbon Tax and Its Impact on Generation Self-Scheduling

Energies ◽  
2019 ◽  
Vol 12 (5) ◽  
pp. 777 ◽  
Author(s):  
Ping Che ◽  
Yanyan Zhang ◽  
Jin Lang
Keyword(s):  
Electricity Market ◽  
Emission Intensity ◽  
Tax Policy ◽  
Programming Model ◽  
Carbon Tax ◽  
Electric Power Industry ◽  
Decomposition Algorithm ◽  
Mixed Integer ◽  
Tax Rate ◽  
The Impact

We propose an emission-intensity-based carbon-tax policy for the electric-power industry and investigate the impact of the policy on thermal generation self-scheduling in a deregulated electricity market. The carbon-tax policy is designed to take a variable tax rate that increases stepwise with the increase of generation emission intensity. By introducing a step function to express the variable tax rate, we formulate the generation self-scheduling problem under the proposed carbon-tax policy as a mixed integer nonlinear programming model. The objective function is to maximize total generation profits, which are determined by generation revenue and the levied carbon tax over the scheduling horizon. To solve the problem, a decomposition algorithm is developed where the variable tax rate is transformed into a pure integer linear formulation and the resulting problem is decomposed into multiple generation self-scheduling problems with a constant tax rate and emission-intensity constraints. Numerical results demonstrate that the proposed decomposition algorithm can solve the considered problem in a reasonable time and indicate that the proposed carbon-tax policy can enhance the incentive for generation companies to invest in low-carbon generation capacity.

scholarly journals A mathematical/physics carbon emission reduction strategy for building supply chain network based on carbon tax policy

Open Physics ◽  
2017 ◽  
Vol 15 (1) ◽  
pp. 97-107 ◽  
Author(s):  
Xueying Li ◽  
Ying Peng ◽  
Jing Zhang
Keyword(s):  
Supply Chain ◽  
Tax Policy ◽  
Emission Reduction ◽  
Carbon Tax ◽  
Financial Burden ◽  
Carbon Price ◽  
Supply Chain Network ◽  
Low Carbon ◽  
Low Carbon Economy ◽  
The Impact

AbstractUnder the background of a low carbon economy, this paper examines the impact of carbon tax policy on supply chain network emission reduction. The integer linear programming method is used to establish a supply chain network emission reduction such a model considers the cost of CO2emissions, and analyses the impact of different carbon price on cost and carbon emissions in supply chains. The results show that the implementation of a carbon tax policy can reduce CO2emissions in building supply chain, but the increase in carbon price does not produce a reduction effect, and may bring financial burden to the enterprise. This paper presents a reasonable carbon price range and provides decision makers with strategies towards realizing a low carbon building supply chain in an economical manner.

Low-carbonization game analysis and optimization in a two-echelon supply chain under the carbon-tax policy

2016 ◽  
Vol 9 (2) ◽  
pp. 113-130 ◽  
Author(s):  
Shihui Yang ◽  
Jun Yu
Keyword(s):  
Tax Policy ◽  
Design Methodology ◽  
Carbon Tax ◽  
Nash Bargaining ◽  
Stackelberg Games ◽  
Low Carbon ◽  
Content Type ◽  
Tax Rate ◽  
Game Analysis ◽  
The Impact

Purpose The purpose of this study is to help governments make carbon-tax policy and help enterprises make decisions under that policy. Design/methodology/approach Based on the carbon-tax policy, with the consideration of consumers’ low-carbon preferences, this paper compares the pricing, emission reduction and advertising decisions in three different games (one centralized game and two decentralized Stackelberg games). Findings This paper concludes that, through centralized game, namely, cooperation game, manufacturers, retailers and consumers can reach their optimal situation. In the numerical simulation, this paper analyzes the impact of carbon-tax rate to the decisions of manufacturer and retailer, as well as their profit. Originality/value Using the Nash Bargaining Model, the introduction of the bargaining power and the degree of risk aversion of the parties, this study provides some solution for the distribution of the additional profit when they cooperate, in which way they can reach their Pareto optimality.

Sign in / Sign up

Export Citation Format

Share Document