Cao, Yuqiang; Lin, Shaoyan; Li, Mangmang; Shan, Yaowen; … - In: Economic modelling 140 (2024), pp. 1-14
Environmental regulations, particularly tax-based measures, significantly impact firm productivity and corporate behavior. This study uses China's Environmental Protection Tax (EPT) law as a quasi-natural experiment to explore whether and how such tax-based environmental regulations influence...