How does the environmental protection tax law affect firm ESG? Evidence from the Chinese stock markets

Y He, X Zhao, H Zheng - Energy Economics, 2023 - Elsevier
The serious environmental pollution problem has been proven to harm people's health and
economic development in China. Chinese authorities implemented the Environmental …

Green industrial transition: Leveraging environmental innovation and environmental tax to achieve carbon neutrality. Expanding on STRIPAT model

EK Ofori, J Li, BA Gyamfi, E Opoku-Mensah… - Journal of Environmental …, 2023 - Elsevier
Anthropogenic global warming strategies on carbon mitigation are driven by encouraging
green innovation and using carbon taxes, yet an empirical model to validate this is non …

Unlocking green innovation and environmental performance: the mediated moderation of green absorptive capacity and green innovation climate

S Akhtar, C Li, JM Sohu, Y Rasool, MIU Hassan… - … Science and Pollution …, 2024 - Springer
This study extends the foundations of the natural resource-based view (NRBV) by
introducing a mediation-moderation framework by analyzing the influence of green …

Environmental protection tax superseded pollution fees, does China effectively abate ecological footprints?

G Fang, K Yang, G Chen, L Tian - Journal of Cleaner Production, 2023 - Elsevier
This paper constructs the ecological footprint accounts for 30 provinces in China, and
explores the effects of environmental policies from the perspective of various ecological …

[HTML][HTML] Government environmental protection expenditure and national ESG performance: Global evidence

B Niu - Innovation and Green Development, 2024 - Elsevier
Drawing on comprehensive indicator data of national ESG performance across 27 countries
from 2006 to 2020, this study employs a panel Tobit model to examine the impact of …

[HTML][HTML] Government environmental protection subsidies and corporate green innovation: Evidence from Chinese microenterprises

F Han, X Mao, X Yu, L Yang - Journal of Innovation & Knowledge, 2024 - Elsevier
This paper explores the impact of government environmental protection subsidies on
corporate green innovation using panel data of listed companies from 2007 to 2019. The …

Environmental protection tax and green innovation

Y Wang, S Xu, X Meng - Environmental Science and Pollution Research, 2023 - Springer
How environmental taxes affect green innovation in businesses is closely related to
enterprise sustainable development and green economic development. This study uses the …

Impact mechanism of environmental protection tax policy on enterprises' green technology innovation with quantity and quality from the micro-enterprise perspective

G Du, C Zhou, Y Ma - Environmental Science and Pollution Research, 2023 - Springer
Promoting green technology innovation through environmental tax is an important tool to
achieve green development. Based on the data of Chinese listed companies from 2010 to …

Does the greening of the tax system promote the green transformation of China's heavily polluting enterprises?

Y Su, X Zhu, Y Deng, M Chen, Z Piao - Environmental Science and …, 2023 - Springer
Climate change and pollution are the major environmental problems facing the world today.
The emission of industrial pollution is not only related to the development of low carbon and …

Can environmental tax improve the environmental investment? Evidence from a quasi-natural experiment in China

B Guo, W Feng, Y Yu, H Zhang, F Hu - Environmental Science and …, 2023 - Springer
The implementation of the Environmental Tax Law is a milestone in promoting China's green
tax reform. However, the existence literature has lacked attention to whether it leads …