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Will the “Environmental Fees to Taxes” Affect Firm Charitable Giving?
This study examines the impact of the 2018 “environmental protection fee to tax” policy on the charitable giving of polluting firms between 2015 and 2019 using a differences-in-differences method. This study found that implementing the “environmental protection fee to tax” policy reduced the level o...
Autores principales: | Niu, Feng, Wang, Jiayi, Su, Wunhong |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
MDPI
2022
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9740433/ https://www.ncbi.nlm.nih.gov/pubmed/36497745 http://dx.doi.org/10.3390/ijerph192315667 |
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