Environmental regulation and corporate tax avoidance : a quasi-natural experiment based on the eleventh Five-Year Plan in China
Year of publication: |
2021
|
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Authors: | Geng, Yong ; Liu, Wei ; Li, Kai ; Chen, Hanshu |
Published in: |
Energy economics. - Amsterdam : Elsevier, ISSN 0140-9883, ZDB-ID 795279-X. - Vol. 99.2021, p. 1-16
|
Subject: | China | Corporate social responsibility | Corporate tax avoidance | Environmental regulation | Sustainable development | Steuervermeidung | Tax avoidance | Nachhaltige Entwicklung | Corporate Social Responsibility | Unternehmensbesteuerung | Corporate taxation | Umweltpolitik | Environmental policy | Umweltstandard | Environmental standard |
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