Evaluating the Impact of China’s Environmental Protection Tax Law on Corporate Environmental Performance: Mechanisms and Micro Level Evidence
Shunzi Sunyang & Can Qi · Asian Journal of Economics, Business and Accounting · 2025
The implementation of the environmental protection tax law (EPTL) is a comprehensive reflection of China's efforts to green its tax system. Using panel data of A-share listed firms in heavy-polluting industries (2016–2019) and a multi-period difference-in-differences (DID) design...
Open access
Research Article
10.9734/ajeba/2025/v25i71878