Tax incentives, environmental regulation and firms’ emission reduction strategies: Evidence from China

• Published in: Journal of environmental economics and management Vol. 117; p. 102750
• Main Authors: Qi, Yu, Zhang, Jianshun, Chen, Jianwei
• Format: Journal Article
• Language: English
• Published: Elsevier Inc 01.01.2023
• Subjects: China; Emission reduction target; Firm emission reduction strategies; Interaction effect; VAT reform; VAT reform; Firm emission reduction strategies; China; Interaction effect; H25; Emission reduction target; Q51; Q53

Policy interaction is an important way to deal with increasingly complex environmental problems. This paper examines the investment-related tax cuts and the policy interaction with environmental regulation on firms' emission reduction strategies. Taking China's value-added tax (VAT) reform...