China’s environmental “fee-to-tax” and foreign direct investment—An empirical study based on intensity difference-in-differences

• Published in: Frontiers in environmental science Vol. 11
• Main Authors: Huang, Jiqiang, Li, Yanfeng
• Format: Journal Article
• Language: English
• Published: Lausanne Frontiers Research Foundation 15.03.2023; Frontiers Media S.A
• Subjects: China’s environmental “Fee-to-Tax”; Economic development; Energy consumption; Environmental impact; Environmental science; Environmental tax; Environmental testing; FDI; Heterogeneity; Innovations; intensity difference-in-differences; Natural resources; pollution halo; Porter hypothesis; Tax reform; Taxation; Technological change; China

To protect and improve the environment, reduce pollutant emissions, and promote ecological civilization, China implemented “the Environmental Protection Law of the People’s Republic of China” on 1 January 2018. However, what is the impact of strict environmental regulation on foreign direct investme...