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Environmental Tax Incentives and Corporate Environmental Behaviour: An Unintended Consequence from a Natural Experiment in China

Author

Listed:
  • Sabri Boubaker

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie)

  • F. Cheng
  • J. Liao
  • S. Yue

Abstract

Using the implementation of the Environmental Protection Tax (EPT) Law in China as a natural experiment, we explore the impact of environmental tax incentives on corporate environmental engagement. Evidence shows that, after the implementation of the EPT Law, there exists a significant improvement in the environmental performance of firms located in regions with increased EPT rates. However, our results reveal an unintended consequence that this effect is more salient for nonheavy-polluting companies rather than for heavy polluters that are more targeted by the EPT Law. \textcopyright 2023 John Wiley & Sons Ltd.

Suggested Citation

  • Sabri Boubaker & F. Cheng & J. Liao & S. Yue, 2023. "Environmental Tax Incentives and Corporate Environmental Behaviour: An Unintended Consequence from a Natural Experiment in China," Post-Print hal-04434024, HAL.
    • Handle: RePEc:hal:journl:hal-04434024
    DOI: 10.1111/eufm.12445
    as

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