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The Impact of Water Resource Tax Reform on Green Technology Innovation: Evidence from Chinese A-Share Listed Enterprises

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  • Han Zhu

    (Beijing University of Technology)

  • Aili Zhang

    (Beijing University of Technology)

Abstract

Using panel data from Chinese A-share listed enterprises from 2013 to 2021, this study employs the difference-in-difference model to examine the impact of water resource tax reform on corporate green technology innovation. The results demonstrate that the water resource tax reform significantly promotes corporate green technology innovation. Further analysis reveals that water resource tax reform can positively impact green technology innovation of enterprises in high-water-consuming industries and those with a strong sense of environmental responsibility. This study examines the impact of water resource tax reform on green technology innovation at the micro level. The conclusions are of practical significance for promoting the improvement and sustainable implementation of water resource tax reform.

Suggested Citation

  • Han Zhu & Aili Zhang, 2024. "The Impact of Water Resource Tax Reform on Green Technology Innovation: Evidence from Chinese A-Share Listed Enterprises," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(4), pages 17630-17648, December.
    • Handle: RePEc:spr:jknowl:v:15:y:2024:i:4:d:10.1007_s13132-024-01820-4
    DOI: 10.1007/s13132-024-01820-4
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    References listed on IDEAS

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