Academic Journal
Environmental Tax Incentives and Corporate Environmental Behaviour: An Unintended Consequence from a Natural Experiment in China
| العنوان: | Environmental Tax Incentives and Corporate Environmental Behaviour: An Unintended Consequence from a Natural Experiment in China |
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| المؤلفون: | Boubaker, Sabri, Cheng, F., Liao, J., Yue, S. |
| المساهمون: | Métis Lab EM Normandie, École de Management de Normandie (EM Normandie) |
| المصدر: | ISSN: 1354-7798. |
| بيانات النشر: | HAL CCSD EFMA |
| سنة النشر: | 2023 |
| المجموعة: | Normandie Université: HAL |
| مصطلحات موضوعية: | China,corporate environmental performance,environmental tax incentives,heavy polluters, [SHS.GESTION]Humanities and Social Sciences/Business administration |
| الوصف: | 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. \textcopyright 2023 John Wiley & Sons Ltd. |
| نوع الوثيقة: | article in journal/newspaper |
| اللغة: | English |
| Relation: | hal-04434024; https://normandie-univ.hal.science/hal-04434024 |
| DOI: | 10.1111/eufm.12445 |
| الاتاحة: | https://normandie-univ.hal.science/hal-04434024 https://doi.org/10.1111/eufm.12445 |
| رقم الانضمام: | edsbas.B8858E8B |
| قاعدة البيانات: | BASE |
| DOI: | 10.1111/eufm.12445 |
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