The Energy-Saving Effect of Tax Rebates: The Impact of Tax Refunds on Corporate Total Factor Energy Productivity
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Li, Ming-Jia & Tao, Wen-Quan, 2017. "Review of methodologies and polices for evaluation of energy efficiency in high energy-consuming industry," Applied Energy, Elsevier, vol. 187(C), pages 203-215.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018.
"Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany,"
American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," CESifo Working Paper Series 4247, CESifo.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2016. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 16-003, ZEW - Leibniz Centre for European Economic Research.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," IZA Discussion Papers 7390, Institute of Labor Economics (IZA).
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 13-039, ZEW - Leibniz Centre for European Economic Research.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," ifo Working Paper Series 241, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Heider, Florian & Ljungqvist, Alexander, 2015.
"As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes,"
Journal of Financial Economics, Elsevier, vol. 118(3), pages 684-712.
- Florian Heider & Alexander Ljungqvist, 2013. "As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes," NBER Chapters, in: New Perspectives on Corporate Capital Structure, National Bureau of Economic Research, Inc.
- Shahbaz, Muhammad & Raghutla, Chandrashekar & Chittedi, Krishna Reddy & Jiao, Zhilun & Vo, Xuan Vinh, 2020.
"The effect of renewable energy consumption on economic growth: Evidence from the renewable energy country attractive index,"
Energy, Elsevier, vol. 207(C).
- Shahbaz, Muhammad & Raghutla, Chandrashekar & Chittedi, Krishna Reddy & Jiao, Zhilun & Vo, Xuan Vinh, 2020. "The Effect of Renewable Energy Consumption on Economic Growth: Evidence from the Renewable Energy Country Attractive Index," MPRA Paper 101168, University Library of Munich, Germany, revised 15 Jun 2020.
- Lucas, Marilyn T. & Noordewier, Thomas G., 2016. "Environmental management practices and firm financial performance: The moderating effect of industry pollution-related factors," International Journal of Production Economics, Elsevier, vol. 175(C), pages 24-34.
- Lim, Sung-Hoon, 2005. "Foreign investment impact and incentive: a strategic approach to the relationship between the objectives of foreign investment policy and their promotion," International Business Review, Elsevier, vol. 14(1), pages 61-76, February.
- Michael Gelman & Shachar Kariv & Matthew D. Shapiro & Dan Silverman, 2022.
"Rational Illiquidity and Consumption: Theory and Evidence from Income Tax Withholding and Refunds,"
American Economic Review, American Economic Association, vol. 112(9), pages 2959-2991, September.
- Michael Gelman & Shachar Kariv & Matthew D. Shapiro & Dan Silverman, 2019. "Rational Illiquidity and Consumption: Theory and Evidence from Income Tax Withholding and Refunds," NBER Working Papers 25757, National Bureau of Economic Research, Inc.
- Risch, Anna, 2020.
"Are environmental fiscal incentives effective in inducing energy-saving renovations? An econometric evaluation of the French energy tax credit,"
Energy Economics, Elsevier, vol. 90(C).
- Anna Risch, 2020. "Are environmental fiscal incentives effective in inducing energy-saving renovations? An econometric evaluation of the French energy tax credit," Post-Print hal-03133083, HAL.
- Yongzheng Liu & Jie Mao, 2019.
"How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China,"
American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 261-291, August.
- Yongzheng LiuAuthor-Email: yongzheng.liu@ruc.edu.cn & Jie Mao, 2017. "How do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1716, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Sorrentino, Marco & Bruno, Marco & Trifirò, Alena & Rizzo, Gianfranco, 2019. "An innovative energy efficiency metric for data analytics and diagnostics in telecommunication applications," Applied Energy, Elsevier, vol. 242(C), pages 1539-1548.
- Stefanie Stantcheva, 2021.
"Understanding Tax Policy: How do People Reason?,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(4), pages 2309-2369.
- Stantcheva, Stefanie, 2020. "Understanding Tax Policy: How do people Reason," CEPR Discussion Papers 15216, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva, 2020. "Understanding Tax Policy: How Do People Reason?," NBER Working Papers 27699, National Bureau of Economic Research, Inc.
- Fikru, Mahelet G. & Azure, Jessica W.A., 2023. "Renewable energy technologies and carbon capture retrofits are strategic complements," Technological Forecasting and Social Change, Elsevier, vol. 196(C).
- Bhattacharya, Mita & Paramati, Sudharshan Reddy & Ozturk, Ilhan & Bhattacharya, Sankar, 2016. "The effect of renewable energy consumption on economic growth: Evidence from top 38 countries," Applied Energy, Elsevier, vol. 162(C), pages 733-741.
- Daniel A. Ackerberg & Kevin Caves & Garth Frazer, 2015. "Identification Properties of Recent Production Function Estimators," Econometrica, Econometric Society, vol. 83, pages 2411-2451, November.
- James Levinsohn & Amil Petrin, 2003. "Estimating Production Functions Using Inputs to Control for Unobservables," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 70(2), pages 317-341.
- Mukherjee, Abhiroop & Singh, Manpreet & Žaldokas, Alminas, 2017.
"Do corporate taxes hinder innovation?,"
Journal of Financial Economics, Elsevier, vol. 124(1), pages 195-221.
- Abhiroop Mukherjee & Alminas Zaldokas, 2017. "Do Corporate Taxes Hinder Innovation?," HKUST IEMS Thought Leadership Brief Series 2017-16, HKUST Institute for Emerging Market Studies, revised Jul 2017.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Zhang, Xiekui & Gong, Dayong & Huang, Yihan & Li, Yiting, 2024. "The Government's fiscal and taxation policy effect on enterprise productivity: Policy choice and optimal allocation," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 28-41.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Nguyen, Hang T. T., 2024. "Corporate taxation and total factor productivity: Evidence on a non-linear relationship," arqus Discussion Papers in Quantitative Tax Research 284, arqus - Arbeitskreis Quantitative Steuerlehre.
- Wei Cui & Mengying Wei & Weisi Xie & Jing Xing, 2021. "Corporate Tax Cuts for Small Firms: What Do Firms Do?," CESifo Working Paper Series 9389, CESifo.
- Hongsheng Fang & Xufei Zhang & Lin Guo, 2023. "Productivity effects of corporate income tax: Evidence from China," The World Economy, Wiley Blackwell, vol. 46(6), pages 1815-1842, June.
- Liu, Xiaohan & Liu, Jianmin & Wu, Haitao & Hao, Yu, 2022. "Do tax reductions stimulate firm productivity? A quasi-natural experiment from China," Economic Systems, Elsevier, vol. 46(4).
- Li, Guangzhong & Wu, Cen & Zheng, Ying, 2020. "Employee protection and the tax sensitivity of wages: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 66(C).
- Scott R. Baker & Stephen Teng Sun & Constantine Yannelis, 2020. "Corporate Taxes and Retail Prices," NBER Working Papers 27058, National Bureau of Economic Research, Inc.
- Yu, Jinliang & Qi, Yu, 2022. "BT-to-VAT reform and firm productivity: Evidence from a quasi-experiment in China," China Economic Review, Elsevier, vol. 71(C).
- Philipp Meinen & Ana Cristina Soares, 2022.
"Markups and Financial Shocks,"
The Economic Journal, Royal Economic Society, vol. 132(647), pages 2471-2499.
- Meinen, Philipp & Soares, Ana Cristina, 2021. "Markups and financial shocks," Discussion Papers 54/2021, Deutsche Bundesbank.
- Ana Cristina Soares & Philipp Meinen, 2021. "Markups and Financial Shocks," Working Papers w202122, Banco de Portugal, Economics and Research Department.
- Wang, Manyu & Huang, Ying & An, Zidong & Wei, Chu, 2023. "Reforming the world's largest heating system: Quasi-experimental evidence from China," Energy Economics, Elsevier, vol. 117(C).
- Yihao Chen & Siying Ding & Yongzheng Liu & Guangliang Ye, 2024. "Competition policy and firm productivity: Quasi‐experimental evidence from China," The World Economy, Wiley Blackwell, vol. 47(6), pages 2236-2263, June.
- Xuchao Li & Jing Zhao & Ruomeng Yang, 2024. "Service liberalization and productivity in high‐tech firms: Evidence from China," Review of International Economics, Wiley Blackwell, vol. 32(4), pages 1607-1644, September.
- Gerda Dewit & Dermot Leahy & Chris Jones & Yama Temouri, 2017. "Does Tax Haven FDI Influence Firm Performance?," Economics Department Working Paper Series n284-17.pdf, Department of Economics, National University of Ireland - Maynooth.
- Dong, Zhanyu & Ma, Hongqi & Shen, Guangjun, 2021. "Estimating production functions using energy to control for unobserved utilization," Economics Letters, Elsevier, vol. 209(C).
- Kang, Ya & Li, Oliver Zhen & Lin, Yupeng, 2021. "Tax incidence in loan pricing," Journal of Accounting and Economics, Elsevier, vol. 72(1).
- Liu, Lihua & Cao, Lele & Cao, Yuqiang & Lu, Meiting & Shan, Yaowen, 2024. "VAT credit refunds and firm productivity: Evidence from China's VAT reform," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Li, Bing & Liu, Chang & Sun, Stephen Teng, 2021. "Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China," Journal of Development Economics, Elsevier, vol. 150(C).
- Wenyan Sun & Kedong Yin & Zhe Liu, 2021. "Tax Incentives, R&D Manipulation, and Corporate Innovation Performance: Evidence from Listed Companies in China," Sustainability, MDPI, vol. 13(21), pages 1-16, October.
- Guangjun Shen & Jingxian Zou, 2023. "Total Factor Productivity in China's Manufacturing Sector in the Aftermath of the Global Financial Crisis," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 31(2), pages 1-25, March.
- Jing Cao & Jie Mao, 2022. "Firm performance and economic development: Evidence from a unique dataset of China," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 30(3), pages 447-464, July.
- Liu, Qing & Qiu, Larry D. & Wei, Xing & Zhan, Chaoqun, 2024. "The (dis)connection between R&D and productivity in China: Policy implications of R&D tax credits," Journal of Comparative Economics, Elsevier, vol. 52(1), pages 297-320.
More about this item
Keywords
tax incentives; total factor energy productivity; technological innovation; financial constraints;All these keywords.
Statistics
Access and download statisticsCorrections
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:gam:jeners:v:16:y:2023:i:23:p:7795-:d:1288454. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.