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The effects of the environmental protection tax law on heavily polluting firms in China

In 2016, China implemented an environmental protection tax (EPTL2016) to promote the transformation and upgrading of heavily polluting industries through tax leverage. Using panel data of China’s listed companies, this study assesses the treatment effects of the EPTL2016 on the transformation and up...

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Detalles Bibliográficos
Autores principales: Wen, Huwei, Deng, Weifeng, Guo, Quanen
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8675716/
https://www.ncbi.nlm.nih.gov/pubmed/34914798
http://dx.doi.org/10.1371/journal.pone.0261342