155 Results Found

This paper explores the impact of China’s environmental protection tax reform on economic growth through empirical research. Using the “fee to tax” policy implemented in China in 2018 as a natural experiment, the analysis is conduct...

The effective control of air pollution to advance human health and improve well-being has risen to the forefront of discussion in recent years. Based on China’s 2019 environmental protection tax data and China Social Survey (CSS) data, this pap...

Following the formal implementation of the Environmental Protection Tax Law of the People’s Republic of China in 2018, debate has persisted regarding its policy effectiveness, particularly concerning its impact on carbon emissions. In the conte...

Environmental protection tax is levied based on various types of emitted pollutants and has a significant impact on the green behaviors and ESG (environmental, social, and corporate governance) performance of enterprises. This article explores the gr...

This study mainly investigates the nexus of environmental protection tax and corporate environmental investment using a quasi-natural experiment and the difference-in-difference method. On the basis of 422 Chinese listed enterprises from 2012 to 2020...

Existing studies have examined the double dividend effect of environmental protection tax. However, less attention has been paid to the influencing factors and transmission paths of the pollution abatement effect of the environmental protection tax....

Cash dividends, as a tangible form of monetary distribution, serve as a fundamental mechanism for remunerating investors for their capital commitments. Beyond manifesting a firm’s commitment to fulfilling its social responsibilities toward shar...

Corporate environmental social responsibility enhancement is an important way to promote green and low-carbon economic transformation and achieve high-quality development. As an important reform of China’s environmental taxation system, environ...

Nowadays, with the continuous development of corporate ESG ratings, greenwashing has occurred continuously. In order to clarify the influence of the environmental protection tax (EPT) on corporate ESG greenwashing, this paper employs the implementati...

Green total factor productivity (GTFP) serves as an important measure of whether high-quality economic growth is achieved in a manner consistent with environmental sustainability. The environmental protection tax (EPT) promotes GTFP by incentivizing...

Due to the basic carrier function of land, the economic and ecological effects of Environmental Protection Tax Law (EPTL) will be reflected in the land use. Therefore, this article investigates the effect of EPTL on land green use efficiency (LGUE)....

This article selects 2992 Chinese heavily polluting listed companies on the Shanghai and Shenzhen stock markets from 2014 to 2022 as research samples and conducts a natural experiment based on the implementation of the Environmental Protection Tax La...

Recently, China has advocated for the comprehensive implementation of the new development concept and the enhancement of the national governance system and capacity, particularly in the area of ecology and environmental management. Environmental fee...

This paper describes the construction of a model to explore the effectiveness of environmental protection taxes on haze emission reduction in China. The model is based on panel data from 30 provinces and cities in China, from 2003–2019. It is f...

As one of China’s important environmental and economic policies, the environmental protection tax (EPT) is important in promoting economic and social green transformation. In this study, the green total factor productivity (GTFP) of 283 prefect...

The environmental protection tax (EPT) is a vital means for China to promote sustainable development. However, its impact on corporate green innovation is controversial. Utilizing the data from Chinese A-share industrial listed companies from 2013 to...

Haze pollution control is integral to green development, and fiscal and taxation policies are fundamental mechanisms supporting this effort. This study leverages the implementation of China’s Environmental Protection Tax (EPT) Law as a quasi-na...

Urban ecological resilience is a crucial foundation for sustainable urban development. Based on balanced panel data from 285 prefecture-level and higher cities in China from 2007 to 2023, this paper treats the implementation of the 2018 “Enviro...

In the wave of the digital economy and “carbon neutrality”, digital governance and green governance are effective measures for firms to achieve sustainable development goals. The purpose of this paper is to examine the impact of environme...

Carbon capture, utilization, and storage (CCUS) technology is an essential technology for achieving low-carbon transformation and upgrading of the coal power industry. This study applies optimal control theory to analyze the dynamic optimization of C...

This paper examines whether CEO green experience shapes firms’ responses to China’s environmental protection tax (EPT) under the 2018 “fee-to-tax” reform. Using a panel of Chinese A-share listed firms from 2013 to 2023, we con...

This study uses financial data from 872 Chinese listed companies (2018–2022). It tests the triple dividend effect and threshold effect of China’s environmental protection tax (EPT) using high-dimensional fixed effects models and panel thr...

China’s 2018 environmental protection tax (EPT) reform was introduced in response to increasing concerns about environmental degradation. It aimed to use fiscal policy to enhance environmental governance while fostering economic productivity. T...

This study takes the environmental protection tax (EPT) implemented in China in 2018 as the policy background and systematically examines the impact mechanism and boundary conditions of EPT on the market value of listed companies in the polluting ind...

Enhancing corporate green innovation persistence plays a vital role in shifting economic and social development toward greener, low-carbon models. This study treats the environmental protection tax (EPT) as an external institutional shock to the corp...

The aggravated global warming and energy crisis have greatly challenged the healthy and sustainable development of society worldwide. Improving energy efficiency is one of the vital ways to overcome the dilemma. Existing studies explore the impact of...

The environmental protection tax (EPT) implemented in 2018 is a significant measure in China’s tax system reform, providing a valuable opportunity to encourage green development, promote resource conservation, and advance sustainable growth. Th...

Particulate matter ($P{M}_{2.5}$) pollution is a threat to public health, and environmental taxation is an important regulatory mode controlling $P{M}_{2.5}$ pollution. In 2018, China implemented the Environmental Protection Tax Law (EPTL) targeting $P{M}_{2.5}$ pollutio...

This study examines the impact of the environmental protection tax (EPT) on the liquidity and green technological innovation of listed companies in China from 2013 to 2023. Using a difference-in-differences (DID) approach, we analyze the short-term f...

Against the backdrop of accelerating environmental protection and resource conservation, it is of great significance to achieve energy conservation and sustainable growth. In this context, by collecting panel data from 284 cities in China from 2009 t...

The air pollution control in China has gradually transitioned from single pollutant control to multi-pollutant collaborative governance. Among the relevant factors, the control of ozone (O₃) pollution has received widespread attention. Among the nume...

Environmental protection tax (EPT), as a major tool to improve air quality and reduce carbon emissions, is of great significance for promoting urban low-carbon transformation. In this context, this paper has compiled a dataset from 282 Chinese cities...

In 2016, the issue of the Environmental Protection Tax Law indicated the enhancement of environmental protection in China. This study examines the market reaction to firms in heavy-polluting industries, and the effects of external legal institutional...

This paper analyzes the impact of the policy of replacing environmental protection “fees” with “taxes” on enterprise green innovation based on the Chinese A-share listed companies sample from 2015 to 2019. This paper tries to...

This paper examines whether the relationships between environmentally related taxes, environmental outcomes, and environmental protection expenditures are more consistent with the environmental objectives emphasised by Pigouvian approaches or with a...

Environmental protection policy serves as an effective means for the government to curb environmental pollution and promote high-quality economic development. The government must weigh the effects of different policy mixes. From the perspective of po...

Green taxes are taxes collected to protect the environment by controlling the negative effects of certain activities and products on the environment. They are also an instrument of environmental policy and can therefore contribute to several sustaina...

Environmental issues, sustainability, and climate change have become the targets of many policies from international and governmental organizations including the EU’s European Green Deal action plan. This plan provides tools to address them—which inc...

In recent decades, humanity has had a significant negative impact on the environment. This problem can be solved only by establishing a rational environmental management policy and ensuring an effective financial policy in the context of balancing em...

In China, the environmental protection tax constrains and incentivizes firms to cut emissions and lift efficiency. To examine the effect and mechanism of environmental regulation as a driver of corporate green transformation, this study uses data on...

Environmental taxation is an important tool used by governments to promote resource conservation and environmental protection. Given the current global constraints on resources and increasing environmental degradation, exploring how environmental tax...

Do enterprises with high tax contributions exhibit green transformation inertia due to the alignment of government and enterprise interests? Using data from the Chinese A-share market, this paper finds that high tax contributions significantly inhibi...

80% of all wastewater is discharged into the environment without first eliminating contaminants, and the consequences are cause for concern. The ecotaxes levied on effluents in many developed countries are aimed at preventing and minimizing water pol...

Under China’s dual-carbon goals, Green Finance Policy (GFP) and the Environmental Protection Tax Policy (ETP) are key tools for firm-level green transformation, yet their joint micro-effects remain underexplored. Using Shanghai and Shenzhen A-s...

Environmental taxation, as a market-based regulatory instrument, has the potential to internalize pollution externalities while also promoting the shared goals of environmental protection and economic development. This study investigates the impact o...

This research paper aims to find a causal relationship between the circular economy and sustainable economic development. The implementation of the circular economy in the European Union requires, on the one hand, smart regulation and on the other ha...

Market-based environmental regulation plays a crucial role in aligning industrial development with sustainability goals. Taking the implementation of China’s Environmental Protection Tax (EPT) in 2018 as a quasi-natural experiment, this study e...

With the development of China’s industrial economy and urbanization, water pollution has become serious and gradually exposed to the public. The pollution fee policy is an important tool to force enterprises to reduce pollution. This study used...

China’s Environmental Protection Tax (EPT), introduced in 2018, provides a useful setting for examining whether pollution-oriented regulation can also deliver carbon-mitigation benefits and whether such benefits depend on prior low-carbon polic...

Discussions on the impact of climate change and ways of protecting climate change impact driven by environmentally unfriendly activities have taken the center stage of global development agendas. The importance of environmental sustainability is also...