【作者单位】1College of Business Administration, Capital University of Economics and Business, Beijing, 100070, China;2School of Finance and Economics, Tibet University, Lhasa, 850000, China
【年份】2024
【页码】e30127
【ISSN】2405-8440
【关键词】Environmental protection tax Enterprise performance Green transition ESG
【摘要】 This study investigates the practical effects of adopting the environmental protection tax policy on corporate performance in China. The analysis uses the Difference in Differences approach based on a quasi-natural experiment scenario. The findings...
