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【With the same tag:【《环境保护税法》】 Found 2 articles】 /Page Order by: Asce Desc

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SPECIAL TOPIC | F270

Tax Greening and the Entry of Green Investors: Evidence from the Implementation of the Environmental Protection Tax Law

Liu Maotao, Fang Xubing, Ying Wangjiang

This paper uses the Environmental Protection Tax Law as a quasi-natural experiment for tax greening and constructs a DID model to systematically examine how tax greening affects the entry ...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240724.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 38 - 53

| F272

Greening of Tax System and Corporate ESG Performance: A Quasi-natural Experiment Based on the Environmental Protection Tax Law

Wang Yu, Wang Haoyu, Xue Shuang

In recent years, the issue of environment, social responsibility and governance (ESG, hereafter) and the green transition of enterprises have been the hottest topics around the world. The ...

First published at: Sep 03, 2022

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doi:10.16538/j.cnki.jfe.20220621.101

Journal of Finance and Economics, Vol. 48, Issue 09, pp. 47 - 62

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