The external business environment in which enterprises operate is often subject to constant
change. This paper explores how the business environment affects firms' labor income …

To cope with increasing environmental pollution, the Chinese government has introduced a
nationwide Environmental Protection Tax Law (EPTL) policy, which encourages enterprises …

Abstract On January 1, 2015, the amended Environmental Protection Law introduced by the
People's Republic of China went into effect to safeguard environmental sustainability; …

Digital technology has led to a new wave of industrial revolution, affecting resource
reallocation, especially labor employment and income. While extant studies have primarily …

Currently, China faces the dual pressures of finding ways to address the unstable ecological
environment improvement and rising labor costs. All sectors of society are concerned about …

China recently initiated a major tax reform to convert business tax to value-added tax (BT-to-
VAT reform), which opened up the tax deduction chain between industries. We used …

Penelitian ini bertujuan untuk menganalisis dampak perubahan tarif Pajak Penghasilan
badan (PPh badan) dan Pajak Pertambahan Nilai (PPN) terhadap variabel ekonomi makro …

As the development of hydrogen refueling stations (HRS) is key to the hydrogen industry, it
is necessary to study the investment feasibility for potential investors in order to stimulate its …

The carbon emissions trading scheme (ETS), which restricts carbon emission permit
allowances, affects firms' decisions on labor and capital use in production. Taking China's …

This paper analyzes the impact of social insurance contributions on the labor income share
and its mechanisms, based on the exogenous policy shock of the implementation of the …