IDEAS home Printed from https://ideas.repec.org/a/eee/finlet/v75y2025ics1544612325001254.html
   My bibliography  Save this article

Environmental protection tax, management efficiency, and enterprise green technology innovation

Author

Listed:
  • Zhou, Yang
  • Su, Qian

Abstract

Using, data of Chinese listed companies from 2012 to 2022, this study explores the relationship among environmental protection taxes, management efficiency, and green technology innovation. Findings reveal that while implementing environmental protection taxes positively influences the degree of green technology innovation within corporations, enhanced managerial efficiency escalates it. Government subsidies moderate the link between environmental protection taxes and corporate green technology innovation. The effect of environmental protection taxes on green technology innovation varies significantly between state-owned and non-state-owned companies.

Suggested Citation

  • Zhou, Yang & Su, Qian, 2025. "Environmental protection tax, management efficiency, and enterprise green technology innovation," Finance Research Letters, Elsevier, vol. 75(C).
    • Handle: RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001254
    DOI: 10.1016/j.frl.2025.106860
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1544612325001254
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.frl.2025.106860?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001254. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/frl .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.