{"title":"The Impact of Tax Reduction Incentives on Corporate Green Transformation: Evidence From Chinese Listed Companies","authors":"Shunlin Zhu, Liting Xu, Tingting Ying, Shusheng Ding","doi":"10.1111/ecpo.70057","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>This study examines the impact of tax reduction incentives (TRIs) on the green transformation (GT) of Chinese A-share listed companies between 2008 and 2022. Our findings indicate that these incentives effectively encourage firms to adopt greener practices, a conclusion supported by robustness checks and endogeneity tests. The transformative effect is primarily driven by increased risk-taking, enhanced research and development (R&D) expenditure, and increased green investment (GI). Furthermore, the influence of TRIs is more pronounced in companies with high information transparency, those operating outside heavily polluting industries, and large-scale enterprises. The study also offers policy recommendations to bolster GT and the effective implementation of tax incentives in China, based on insights drawn from both theoretical and empirical analyses.</p>\n </div>","PeriodicalId":47220,"journal":{"name":"Economics & Politics","volume":"38 3","pages":"834-848"},"PeriodicalIF":2.2000,"publicationDate":"2026-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economics & Politics","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/ecpo.70057","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"2026/6/14 0:00:00","PubModel":"Epub","JCR":"Q2","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 0
Abstract
This study examines the impact of tax reduction incentives (TRIs) on the green transformation (GT) of Chinese A-share listed companies between 2008 and 2022. Our findings indicate that these incentives effectively encourage firms to adopt greener practices, a conclusion supported by robustness checks and endogeneity tests. The transformative effect is primarily driven by increased risk-taking, enhanced research and development (R&D) expenditure, and increased green investment (GI). Furthermore, the influence of TRIs is more pronounced in companies with high information transparency, those operating outside heavily polluting industries, and large-scale enterprises. The study also offers policy recommendations to bolster GT and the effective implementation of tax incentives in China, based on insights drawn from both theoretical and empirical analyses.
期刊介绍：
Economics & Politics focuses on analytical political economy, broadly defined as the study of economic and political phenomena and policy in models that include political processes, institutions and markets. The journal is the source for innovative theoretical and empirical work on the intersection of politics and economics, at both domestic and international levels, and aims to promote new approaches on how these forces interact to affect political outcomes and policy choices, economic performance and societal welfare. Economics & Politics is a vital source of information for economists, academics and students, providing: - Analytical political economics - International scholarship - Accessible & thought-provoking articles - Creative inter-disciplinary analysis
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