Unintended effects of tax-sharing adjustments on firms' pollution emissions : evidence from China
| Year of publication: |
2024
|
|---|---|
| Authors: | Shen, Yanyan ; Guo, Feng ; Li, Zhen |
| Published in: |
Energy economics. - Amsterdam [u.a.] : Elsevier Science, ISSN 1873-6181, ZDB-ID 2000893-4. - Vol. 139.2024, Art.-No. 107888, p. 1-13
|
| Subject: | China | Corporate tax collection reform | Intergovernmental tax-sharing revenue | Local environmental enforcement | Pollution emissions | Umweltbelastung | Pollution | Umweltabgabe | Environmental charge | Luftverschmutzung | Air pollution | Treibhausgas-Emissionen | Greenhouse gas emissions | Steuererhebungsverfahren | Taxation procedure | Ökosteuer | Environmental tax | Steuereinnahmen | Tax revenue | Steuerreform | Tax reform |
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