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Article Dans Une Revue European Financial Management Année : 2023

Environmental Tax Incentives and Corporate Environmental Behaviour: An Unintended Consequence from a Natural Experiment in China

F. Cheng
  • Fonction : Auteur
J. Liao
  • Fonction : Auteur
S. Yue
  • Fonction : Auteur

Résumé

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.
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Dates et versions

hal-04434024 , version 1 (02-02-2024)

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Sabri Boubaker, F. Cheng, J. Liao, S. Yue. Environmental Tax Incentives and Corporate Environmental Behaviour: An Unintended Consequence from a Natural Experiment in China. European Financial Management, 2023, ⟨10.1111/eufm.12445⟩. ⟨hal-04434024⟩
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