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Corporate environmental information disclosure and tax avoidance: Evidence from China
This paper examines the impact of environmental information disclosure (EID) on corporate tax avoidance. By exploiting China's EID policy as a natural experiment, we employ a difference-in-differences (DID) estimation approach to reach the following findings: (1) EID can promote corporate tax a...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Elsevier
2023
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10660483/ https://www.ncbi.nlm.nih.gov/pubmed/38027798 http://dx.doi.org/10.1016/j.heliyon.2023.e21492 |