• Complex
  • Title
  • Keyword
  • Abstract
  • Scholars
  • Journal
  • ISSN
  • Conference
成果搜索

author:

Zhu, Y. (Zhu, Y..) [1] | He, L. (He, L..) [2] | Chen, Y. (Chen, Y..) [3] | Chen, Z. (Chen, Z..) [4]

Indexed by:

Scopus

Abstract:

To further improve the green tax system and enforce the responsibility of dischargers, the Environmental Protection Tax Law was formally launched on January 1, 2018.Using empirical data from A-share listed companies spanning 2007 to 2022, this paper analyzes how environmental tax system reforms impact the quality of corporate green innovation. The empirical results indicate that (i) the environmental tax system reform can motivate enterprises to improve the quality of corporate green innovation (ii) the environmental tax reform can boost corporate green innovation quality, especially in weak market systems under rigorous media oversight(iii) the implementation of environmental tax reform enhances enterprises’ innovation incentives and improves the quality of environmental information disclosure. As such, it has a favorable impact on corporate green innovation. The effectiveness of tax reforms in promoting green innovation can be significantly enhanced through the government subsidies. © 2025 Informa UK Limited, trading as Taylor & Francis Group.

Keyword:

enterprises’ willingness of innovation environmental information disclosure Environmental tax reform the quality of green innovation

Community:

  • [ 1 ] [Zhu Y.]Economics and Management College, Fuzhou University, Fuzhou, China
  • [ 2 ] [He L.]Maynooth International Engineering College, Fuzhou University, Fuzhou, China
  • [ 3 ] [Chen Y.]Maynooth International Engineering College, Fuzhou University, Fuzhou, China
  • [ 4 ] [Chen Z.]Maynooth International Engineering College, Fuzhou University, Fuzhou, China

Reprint 's Address:

Email:

Show more details

Related Keywords:

Source :

Journal of the Asia Pacific Economy

ISSN: 1354-7860

Year: 2025

1 . 4 0 0

JCR@2023

CAS Journal Grade:4

Cited Count:

WoS CC Cited Count:

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count:

Chinese Cited Count:

30 Days PV: 0

Affiliated Colleges:

Online/Total:121/10136629
Address:FZU Library(No.2 Xuyuan Road, Fuzhou, Fujian, PRC Post Code:350116) Contact Us:0591-22865326
Copyright:FZU Library Technical Support:Beijing Aegean Software Co., Ltd. 闽ICP备05005463号-1