Ahangari, Abdolmajid., Farazmand, Hassan., Montazer Hojjat, Amir Hossein., Haftalang, Reza. The
Effects of Green Taxes on Economic Growth and Welfare in Iran: A Dynamic Stochastic General
Equilibrium Approach (DSGE). Journal Of Quantitative Economics, Vol.15, No. 1, P. 27–61,
2018.
Alae Nejad, Hamid., Haj Hosseini, Morteza. Bill And Restal Pluralism; And Minimal Unity on Islamic
Logic, Philosophy, And Theology, Vol. 52, No. 2, P. 289–309, 2019.
Ali Nejad, Shahnaz., Bani Mahd, Bahman., Ouhadi, Fereydoun. The Effect of CEO Tenure on The
Company’s Value-Added Growth, Management Accounting, Vol. 8, No. 25, P. 1–11, 2015.
Aqhdas Tinat, Javad., Pourfaraj, Ali Reza., Karimi Moughari, Zahra. The Combined Nature of
Decision-making: “Optimization” And “Institutional Decision-making”, Bi-Quarterly Journal of
Economic Research, Vol. 16, No. 32, P. 121–147, 2019.
Aubert, D. And Chiroleu-Assouline, M. Environmental Tax Reform and Income Distribution with
Imperfect Heterogeneous Labor Markets, European Economic Review, Vol. 116, No. 4, P. 60–
82, 2019.
Bauer, T., Kourouxous, T. and Krenn, P. Taxation and Agency Conflicts Between Firm Owners and
Managers: A Review, Business Research, Vol. 11, No. 3, P. 33–76,
Https://Doi.Org/10.1007/S40685-017-0054-Y, 2018.
74 Petroleum Business Review, Vol. 7(2023), No. 2
Bonnet, C., Bouamra, M Z., Corre, T. An Environmental Tax Towards More Sustainable Food:
Empirical Evidence of The Consumption of Animal Products in France, Ecol Econ, Vol. 147, No.
4, P. 48–61, 2018.
Brush, E. Inconvenient Truths: Pluralism, Pragmatism, And the Need for Civil Disagreement, Journal
of Environmental Studies and Sciences, Vol. 10, No. 2, P. 160–168,
Https://Doi.Org/10.1007/S13412-020-00589-7, 2020.
Daresh, Fereshteh., Waez, Seyed Ali., Basirat, Mehdi., Kaaba Amir, Ahmad. Introduction of Corporate
Tax Stability: An Indicator for Risk Assessment in Auditing Based on The Comprehensive Tax
Plan, Auditing Knowledge, Vol. 20, No. 80, P. 39–65, 2020.
Darvish, Hadiseh., Bani Mahd, Bahman., Nikomram, Hashem., Rahnamai Roodpashti, Fereydoun
Cultural Leadership and Pluralism, Management Accounting, Vol. 13, No. 45, P. 63–76, 2020.
Daugbjerg, C., Svendsen, G, T. Designing Green Taxes in A Political Context: From Optimal to
Feasible Environmental Regulation, Environmental Politics, Vol. 12, No. 4, P. 76–95,
Https://Doi.Org/10.1080/09644010412331308384, 2010.
De Miguel, C., Montero, M., Bajona, C. Intergenerational Effects of a Green Tax Reform for A More
Sustainable Social Security System, Energy Economics, Vol. 52, No. 1, P. 117–129,
Https://Doi.Org/10.1016/J.Eneco.2015.08.025, 2015.
Dyreng, S., Hanlon, M., Maydew, E. Rolling the Dice: When Does Tax Avoidance Result in Tax
Uncertainty? Working Paper, Duke University, Massachusetts Institute of Technology, And the
University Of North Carolina, 2014.
Dzwonkowska, D. Is Environmental Virtue Ethics Anthropocentric? Journal Of Agricultural and
Environmental Ethics, Vol. 31, No. 2, P. 723–738. Https://Doi.Org/10.1007/S10806-018-9751-6,
2018.
Emami Meybodi, Ali., Goli, Zinat., Morshedi, Behnam. The Impact of Green Taxation on The Industrial
Subsector Of “Production of Other Non-Metallic Mineral Products”, Quarterly Journal of
Economic Research and Policy, Vol. 26, No. 86, P. 203–234, 2018.
Eslamloueyan, Karim., Ostadzad, Ali Hussein. Green Taxes in Energy and Final Goods Sectors in Iran:
A Theory Approach, Iranian Journal of Energy Economics, Vol. 5, No. 17, P. 1–37, 2015.
Gerlick, J A., Liozu, S, M. Ethical and Legal Considerations of Artificial Intelligence and Algorithmic
Decision-Making in Personalized Pricing, Journal of Revenue and Pricing Management, Vol. 19,
No. 1, P. 85–98. Https://Doi.Org/10.1057/S41272-019-00225-2, 2020.
Ghaith, A, F., Epplin, F, M. Consequences of a Carbon Tax on Household Electricity Use and Cost,
Carbon Emissions, And Economics of Household Solar and Wind, Energy Economics, Vol. 67,
No. 2, P. 159–168. Https://Doi.Org/10.1016/J.Eneco.2017.08.012, 2017.
Gnangnon, S.K. Tax Revenue Instability and Tax Revenue in Developed and Developing Countries,
Applied Economic Analysis, Vol. 30, No. 88, P. 18–37. Https://Doi.Org/10.1108/AEA-09-2020-
0133, 2022.
Guitouni, A. Sustainable Value Management: Pluralistic, Multi-Criteria, And Long-Term Decision-
Making, Responsible Research for Better Business, P. 149–182. Https://Doi.Org/10.1007/978-3-
030-37810-3_8, 2020.
Arabyarmohamadi, M. et al. / Effectiveness of the Green Tax Sustainability … 75
Halbesleben, J.R.B., Wheeler, A.R. And Buckley, M.R. Understanding Pluralistic Ignorance in
Organizations: Application and Theory, Journal of Managerial Psychology, Vol. 22, No. 1, P. 65–
83. Https://Doi.Org/10.1108/02683940710721947, 2007.
Heidari, Mehdi., Yaghoubnejad, Yahya., Helali, Reyhaneh., Abbaspour, Morteza. Present A Model for
Determining the Optimal Rate of Environmental Taxes (With Emphasis on The Effect of
Redistribution in Iran’s Electricity Industry), Tax Research Journal (Scientific Journal), Vol. 23
No. 26, P. 18–39, 2015.
Ho, J., Huang, Ch, J., Karuna, Ch. Large Shareholder Ownership Types and Board Governance, Journal
of Corporate Finance, Vol. 65, No. 2, P. 113–154,
Https://Doi.Org/10.1016/J.Jcorpfin.2020.101715, 2020.
Hou, X., Liu, J., Zhang, D. Regional Sustainable Development: The Relationship Between Natural
Capital Utilization and Economic Development, Sustainable Development, Vol. 27, No. 1, P.
183–195, 2018.
Hutchens, M., Rego, S O. Tax Risk and The Cost of Equity Capital. Working Paper, Indiana University,
2015.
Ishaque, M. Cognitive Approach to Understand the Impact of Conflict of Interests on Accounting
Professionals’ Decision–Making Behavior, Accounting Forum, Vol. 44, No. 1, P. 64–98,
Https://Doi.Org/10.1080/01559982.2019.1583303, 2020.
Izadkhasti, Hojjat., Arab Mazar, Ali Akbar., Khoshnamvand, Mojgan. Analysis Of the Effect of Green
Tax on Pollutant Emissions and Health Index in Iran: A Model of Simultaneous Equations.
Economics and Modeling, Vol. 8, No. 29, P. 89–117, 2017.
Janova, J., Hampel, D., Nerudova, D. Design and Validation of a Tax Sustainability Index, European
Journal of Operational Research, Vol. 278, No. 3/1, P. 916–926
Https://Doi.Org/10.1016/J.Ejor.2019.05.003, 2019.
Javaheri, Hadis., Amiri, Mojtaba., Seyed Javadin, Seyed Reza., Farhi, Ali., Amin, Fereshteh. Provide
A Model of Ethical Decision-Making for Human Resource Managers; Case Study: Organizations
Active in the Pharmaceutical Industry, Organizational Behavior Studies, Vol. 9, No. 3, P. 31–84,
2020.
Kamasa, K., Nortey, D.N., Boateng, F. And Bonuedi, I. Impact of Tax Reforms on Revenue
Mobilisation in Developing Economies: Empirical Evidence from Ghana, Journal of Economic
and Administrative Sciences, Https://Doi.Org/10.1108/JEAS-01-2022-0011, 2022.
Karydas, Ch., Zhang, L. Green Tax Reform, Endogenous Innovation and The Growth Dividend, Journal
of Environmental Economics and Management, Https://Doi.Org/10.1016/J.Jeem.2017.09.005,
2018.
Khodamipour, A., Askari Shahamabad, M. And Askari Shahamabad, F. Fuzzy AHP-TOPSIS Method
for Ranking the Solutions of Environmental Taxes Implementation to Overcome Its Barriers
Under Fuzzy Environment, Journal of Applied Accounting Research, Vol. 23, No. 3, P. 541–569,
Https://Doi.Org/10.1108/JAAR-03-2021-0076, 2022.
Kinander, M. Conflicts Of Interest in Finance: Does Regulating Them Reduce Moral Judgment, And Is
Disclosure Harmful? Journal Of Financial Regulation and Compliance, Vol. 26, No. 3, P. 334–
350. Https://Doi.Org/10.1108/JFRC-12-2016-0108, 2018.
76 Petroleum Business Review, Vol. 7(2023), No. 2
Kopec, M. A Pluralistic Account of Epistemic Rationality, Synthese, Vol. 195, No. 3, P. 3571–3596.
Https://Doi.Org/10.1007/S11229-017-1388-X, 2018.
Lorenzi, P. A Different Carbon Tax: The Sustainable Green Tariff. Society, Vol. 54, No. 2, P. 342–
345. Https://Doi.Org/10.1007/S12115-017-0149-2, 2017.
Lu, Y., Wang, Y., Zhang, W., Hubacek, K., Bi, F., Zuo, J., Jiang, H., Zhang, Z., Feng, K., Liu, Y. And
Xue, W. Provincial Air Pollution Responsibility and Environmental Tax of China Based on
Interregional Linkage Indicators”, Journal of Cleaner Production, Vol. 235, No. 2, P. 337–347,
2019.
Marconi, D. Trade, Technical Progress, and The Environment: The Role of a Unilateral Green Tax on
Consumption, Asia-Pacific Journal of Accounting & Economics, Vol. 16, No. 3, P. 297–316,
Https://Doi.Org/10.1080/16081625.2009.9720845, 2012.
Mehrani, Sasan., Saghafi, Ali., Musikhani, Mohammad., Sepasi, Sahar. Factors Affecting the Ethical
Decision-making of Certified Public Accountants in Iran, Ethics in Science and Technology, Vol.
6, No. 3, P. 6–12, 2011.
Moller, N, F. Energy Demand, Substitution, and Environmental Taxation: An Econometric Analysis of
Eight Subsectors of The Danish Economy, Energy Economics Journal, Vol. 61, No. 2, P. 97–109,
2019.
Mousavi Azam, Seyed Mustafa. Semantics, Ontology and The Origin of Analytical Multiplicity in
Wisdom, Journal of Ontological Research, Vol. 9, No. 1, P. 105–125, 2016.
Muresan, V. A Pluralist Ethical Decision-Making Procedure, Journal of Applied Ethics and Philosophy,
Vol. 4, No. 4, P. 11–21, Https://Doi.Org/10.14943/Jaep.4.11, 2019.
Niu T, Yao X, Shao S, Li D, Wang W. Environmental Tax Shocks and Carbon Emissions: An Estimated
DSGE Model, Struc Chan Econ Dyna, Vol. 47, No. 1, P. 9–17, 2018.
Niu, T., Yao, X., Shao, Sh., Li, D., Wang, W. Environmental Tax Shocks and Carbon Emissions: An
Estimated DSGE Model, Structural Change and Economic Dynamics, Vol 47, No. 3, P. 9–17,
Https://Doi.Org/10.1016/J.Strueco.2018.06.005, 2018.
Oueslati, W. Environmental Tax Reform: Short-Term Versus Long-term Macroeconomic Effects. J
Macroecon. Vol. 40, No. 2, P. 190–201, 2014.
Oueslati, W. Growth and Welfare Effects of Environmental Tax Reform and Public Spending Policy,
Economic Modelling. 2015. Vol. 45, P. 1–13, 2020.
Rajapakse, R.M.D.A.P., Azam, S.M.F. And Khatibi, A. The Role of Environmental Incentives in
Greening the Small and Medium-Sized Enterprises: A Developing Economy Perspective,
Management of Environmental Quality, Https://Doi.Org/10.1108/MEQ-10-2021-0239, 2022.
Rodriguez, M., Robaina, M., Tentonio, C. Sectoral Effects of a Green Tax Reform in Portugal,
Renewable and Sustainable Energy Reviews, Vol. 104, No. 2, P. 408–418, 2019.
Sadeghi, Seyed Kamal., Beheshti, Mohammad Baqer., Ranjpour, Reza., Ebrahimi, Saeed. Experimental
Analysis of The Impact of Direct Taxes on Income Distribution in Iran: Application of
Augmented Factor Vector Auto Regression Model, Tax Research Journal (Scientific Journal),
Vol. 26, No. 37, P. 41–72, 2018.
Seyed Nejadfahim., Seyed Reza., Aghdami, Ismail. Green Tax in The Path of Sustainable Development,
Monthly Review of Economic Issues and Policies, Vol. ¾, No. 11, P. 91–100, 2011.
Arabyarmohamadi, M. et al. / Effectiveness of the Green Tax Sustainability … 77
Sotoudeh Niakrani, Salman., Ahmadi Shadmehri, Mohammad Taher., Razmi, Seyed Mohammad
Javad. Investigating The Effect of Green Tax on Fossil Energy Consumption (Gasoline, Natural
Gas and Petroleum) In Iran Using the Return Dynamic Computable General Equilibrium Model
(RDCGE), Journal of Macroeconomics, Vol. 15, No. 29, p. 73–97, 2020.
Sotoudehniakrani, Salman., Ahmadi Shadmehri, Mohammad Taher., Razmi, Seyed Mohammad Javad.
Investigating The Effect of Green Tax on Energy Consumption and Social Welfare in Iran Using
Return Dynamic Calculable General Equilibrium Model (RDCGE), Journal of Economic Growth
and Development Research, Vol. 10, No. 40, P. 15–34, 2020.
Turner, S., Dlima, D., Hudson, E., Morris, S., Sheringham, J., Swart, N., Fulop, N, J. Evidence Use in
Decision-Making on Introducing Innovations: A Systematic Scoping Review with Stakeholder
Feedback, Implementation Science, Vol. 12, No. 2, P. 145–177.
Https://Doi.Org/10.1186/S13012-017-0669-6, 2017.
Waez, Seyed Ali., Daresh, Fereshteh., Basirat, Mehdi., Ka’b Umayr, Ahmad. Assessing The Tax
Stability and Future Tax Risk of The Company with Emphasis on The Type of Ownership, Tax
Research Journal, Vol. 26, No. 40, P. 185–204, 2018.
Wang, B., Liu, L., Huang, G., Li, W., Xie, Y. Effects of Carbon and Environmental Tax on Power Mix
Planning: A Case Study of Hebei Province, China. Energy, Vol. 143, No. 4, P. 645–657, 2018.
Xin, X., Wang, X., Tian, X., Zigenm Ch., Chen, K. Green Scheduling Model of Shuttle Tanker Fleet
Considering Carbon Tax and Variable Speed Factor, Journal of Cleaner Production, Vol. 234, No.
10, P. 1134–1143, 2019.
Zhu, N., Bu, Y., Mbroh, N. Green Financial Behavior and Green Development Strategy of Chinese
Power Companies in The Context of Carbon Tax, Journal of Cleaner Production, Vo. 245, No. 1,
P. 134–169. Https://Doi.Org/10.1016/J.Jclepro.2019.118908, 2020