环境税收激励与企业环境行为:中国自然实验的意外结果

IF 2.1 3区经济学 Q2 BUSINESS, FINANCE

European Financial Management Pub Date : 2023-07-17 DOI:10.1111/eufm.12445

Sabri Boubaker, Feiyang Cheng, Jing Liao, Shuai Yue

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引用次数: 0

摘要

我们以中国《环境保护税法》（EPT）的实施为自然实验，探讨了环境税激励措施对企业环境参与的影响。证据显示，在《环境保护税法》实施后，位于环境保护税税率提高地区的企业的环境绩效有了显著改善。然而，我们的研究结果却揭示了一个意想不到的结果，即这种影响对非重度污染企业更为明显，而对重度污染企业则不明显，因为《环境税法》更多地针对的是重度污染企业。

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Environmental tax incentives and corporate environmental behaviour: An unintended consequence from a natural experiment in China

Using the implementation of the Environmental Protection Tax (EPT) Law in China as a natural experiment, we explore the impact of environmental tax incentives on corporate environmental engagement. Evidence shows that, after the implementation of the EPT Law, there exists a significant improvement in the environmental performance of firms located in regions with increased EPT rates. However, our results reveal an unintended consequence that this effect is more salient for nonheavy-polluting companies rather than for heavy polluters that are more targeted by the EPT Law.

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来源期刊

European Financial Management BUSINESS, FINANCE-

CiteScore

4.30

自引率

18.20%

发文量

期刊介绍： European Financial Management publishes the best research from around the world, providing a forum for both academics and practitioners concerned with the financial management of modern corporation and financial institutions. The journal publishes signficant new finance research on timely issues and highlights key trends in Europe in a clear and accessible way, with articles covering international research and practice that have direct or indirect bearing on Europe.