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 … how such tax-based environmental regulations influence the productivity of heavily polluting firms. Using a difference …-in-differences approach, we find that the EPT law has positively impacted firm productivity by fostering higher research and development …