The role of tax enforcement on green innovation : evidence from the consolidation of state and local tax bureau (CSLTB)
Year of publication: |
2024
|
---|---|
Authors: | Ye, Yongwei ; Li, Chaoqun ; Li, Xiaofan ; Tao, Yunqing ; Wu, Haitao |
Published in: |
Structural change and economic dynamics. - Amsterdam : North-Holland, ISSN 1873-6017, ZDB-ID 1491151-6. - Vol. 70.2024, p. 221-232
|
Subject: | Tax enforcement | Corporate green innovation | CSLTB | Liquidity constrained channel | Innovation | Gemeindesteuer | Local tax | Steuervermeidung | Tax avoidance | Ländersteuer | State tax | Steuererhebungsverfahren | Taxation procedure |
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