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Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China

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Cited by:

  1. Li, Shihan & Liu, Qingfu & Lu, Lei & Zheng, Kaixin, 2022. "Green policy and corporate social responsibility: Empirical analysis of the Green Credit Guidelines in China," Journal of Asian Economics, Elsevier, vol. 82(C).
  2. Liu, Ailan & Dai, Sijia & Wang, Zhixuan, 2023. "Environmental protection tax on enterprise environmental, social and governance performance: A multi-perspective analysis based on financing constraints," Journal of Asian Economics, Elsevier, vol. 89(C).
  3. He, Zhenyu & Tang, Yuwei, 2023. "Local environmental constraints and firms’ export product quality: Evidence from China," Economic Modelling, Elsevier, vol. 124(C).
  4. Huasheng Song & Chao Zhang, 2024. "Land regulations, innovation and productivity: Firm‐level evidence from China," The World Economy, Wiley Blackwell, vol. 47(4), pages 1387-1426, April.
  5. Zhang, Dongyang, 2022. "Green financial system regulation shock and greenwashing behaviors: Evidence from Chinese firms," Energy Economics, Elsevier, vol. 111(C).
  6. Yoshihiro Hamaguchi, 2022. "Effect of environmental tax evasion on pollution havens within the EU’s dual regulation system," SN Business & Economics, Springer, vol. 2(12), pages 1-25, December.
  7. Xing, Qiuhang & Li, Mengzhe & Xu, Gaoshuang, 2024. "The impact of tax enforcement on corporate energy efficiency: Evidence from a tax collection reform in China," China Economic Review, Elsevier, vol. 87(C).
  8. Katircioglu, Setareh & Katircioglu, Salih, 2023. "The effects of environmental taxation on stock returns of renewable energy producers: Evidence from Turkey," Renewable Energy, Elsevier, vol. 208(C), pages 311-323.
  9. Liu, Wei & Zhao, Zhihui & Wen, Zhao & Cheng, Shixiong, 2022. "Environmental regulation and OFDI: Evidence from Chinese listed firms," Economic Analysis and Policy, Elsevier, vol. 75(C), pages 191-208.
  10. Li, Kai & Qi, Shouzhou & Shi, Xunpeng, 2023. "Environmental policies and low-carbon industrial upgrading: Heterogenous effects among policies, sectors, and technologies in China," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
  11. Zijing Cao & Huiming Zhang & Zixuan Hang & Dequn Zhou & Buhang Jing, 2022. "Does the Responsibility System for Environmental Protection Targets Enhance Corporate High-Quality Development in China?," Energies, MDPI, vol. 15(10), pages 1-18, May.
  12. Li, Xinze & Du, Kerui & Ouyang, Xiaoling & Liu, Lili, 2022. "Does more stringent environmental regulation induce firms' innovation? Evidence from the 11th Five-year plan in China," Energy Economics, Elsevier, vol. 112(C).
  13. Zhou, Peng & Song, Frank M. & Huang, Xiaoqi, 2023. "Environmental regulations and firms' green innovations: Transforming pressure into incentives," International Review of Financial Analysis, Elsevier, vol. 86(C).
  14. Jia Meng & ZhongXiang Zhang, 2022. "Corporate Environmental Information Disclosure and Investor Response: Empirical Evidence from China's Capital Market," Working Papers 2022.03, Fondazione Eni Enrico Mattei.
  15. Zhou, Peng & Huang, Xiaoqi & Song, Frank M., 2024. "The deterrent effect of environmental judicature on firms' pollution emissions: Evidence from a quasi-natural experiment in China," China Economic Review, Elsevier, vol. 88(C).
  16. Yanyang Yan & Juan Wang & Sijia Qiao, 2022. "Effects of Industrial Policy on Firms’ Innovation Outputs: Evidence From China," SAGE Open, , vol. 12(3), pages 21582440221, September.
  17. Lu, Shuling & Yang, Qijing, 2024. "Price of going green: The employment effects of the environmental protection tax in China," China Economic Review, Elsevier, vol. 87(C).
  18. Yaohua Qin & He Xiao, 2025. "Air pollution and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 64(1), pages 475-503, January.
  19. Li, Jianjun & Wu, Zhouyi & Feng, Lingbing, 2024. "How does environmental regulation affect corporate tax burdens? Evidence from China's environmental courts," Economic Modelling, Elsevier, vol. 130(C).
  20. Sheng Liu & Heming Liu & Xiuying Chen, 2024. "Does environmental regulation promote corporate green investment? Evidence from China’s new environmental protection law," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(5), pages 12589-12618, May.
  21. Yan, Zheming & Zhou, Zicheng & Du, Kerui, 2023. "How does environmental regulatory stringency affect energy consumption? Evidence from Chinese firms," Energy Economics, Elsevier, vol. 118(C).
  22. Cheng, Qi & Yang, Jun, 2024. "Is green place-based policy effective in mitigating pollution? Firm-level evidence from China," Economic Analysis and Policy, Elsevier, vol. 83(C), pages 530-547.
  23. Shiqin Su & Siying Li, 2025. "Energy efficiency suppression and spatial spillover effect: a quasi-natural experiment based on China’s environmental protection tax law," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(3), pages 6397-6422, March.
  24. Yu, Lianchao & Liu, Donghui & Liu, Qiang & Han, Hongling, 2025. "De-localization of environmental governance and corporate innovation structure: Evidence from a quasi-natural experiment in China," Research in International Business and Finance, Elsevier, vol. 73(PA).
  25. Jin, Youliang & Wang, Shujuan & Cheng, Xu & Zeng, Huixiang, 2024. "Can environmental tax reform curb corporate environmental violations? A quasi-natural experiment based on China's “environmental fees to taxes”," Journal of Business Research, Elsevier, vol. 171(C).
  26. Compagnie, Vincent & Struyfs, Kristof & Torsin, Wouter, 2023. "Tax avoidance as an unintended consequence of environmental regulation: Evidence from the EU ETS," Journal of Corporate Finance, Elsevier, vol. 82(C).
  27. Liao, Jiaqi & Zhang, Ning, 2024. "Environmental regulation and manufacturing employment: Evidence from China's Eleventh Five-Year Plan," China Economic Review, Elsevier, vol. 87(C).
  28. Wang, Haijian & Zhou, Shaojie & Zhang, Penglong, 2024. "Clean heating and clean air: Evidence from the coal-to-gas program in China," China Economic Review, Elsevier, vol. 85(C).
  29. Li, Jianglong & Gao, Jinfeng & Liao, Meiling, 2024. "Operating risk of enterprises when adopting environmental regulation: Evidence from environmental protection law in China," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 901-914.
  30. Zhu, Junpeng & Wu, Shaohui & Xu, Junbing, 2023. "Synergy between pollution control and carbon reduction: China's evidence," Energy Economics, Elsevier, vol. 119(C).
  31. Ee, Mong Shan & Beladi, Hamid & Chao, Chi-Chur, 2024. "Corporate structure, partial privatization, and wage inequality: Evidence from China's split share structure reform," Emerging Markets Review, Elsevier, vol. 61(C).
  32. Zhang, Dongyang, 2022. "Environmental regulation, green innovation, and export product quality: What is the role of greenwashing?," International Review of Financial Analysis, Elsevier, vol. 83(C).
  33. Xie, Yu & Wu, Desheng & Li, Xiaoyan & Tian, Suhua, 2023. "How does environmental regulation affect productivity? The role of corporate compliance strategies," Economic Modelling, Elsevier, vol. 126(C).
  34. Wang, You & Gong, Xu, 2022. "Analyzing the difference evolution of provincial energy consumption in China using the functional data analysis method," Energy Economics, Elsevier, vol. 105(C).
  35. Dameng Hu & Yuanzhe Huang & Changbiao Zhong, 2021. "Does Environmental Information Disclosure Affect the Sustainable Development of Enterprises: The Role of Green Innovation," Sustainability, MDPI, vol. 13(19), pages 1-22, October.
  36. Meng, Jia & Zhang, ZhongXiang, 2022. "Corporate environmental information disclosure and investor response: Evidence from China's capital market," Energy Economics, Elsevier, vol. 108(C).
  37. Yuan, Kaihua & Cui, Jingyuan & Zhang, Haipeng & Gao, Xiang, 2023. "Do cleaner production standards upgrade the global value chain position of manufacturing enterprises? Empirical evidence from China," Energy Economics, Elsevier, vol. 128(C).
  38. Xiaomin Lyu & Qiongwen Zhang, 2024. "Navigating Environmental Tax Challenges: Business Strategies for Chinese Firms Sustainable Growth," Sustainability, MDPI, vol. 16(17), pages 1-21, August.
  39. Chen, Lu & Ma, Yan & Feng, Gen-Fu & Chang, Chun-Ping, 2024. "Does environmental governance mitigate the detriment of greenwashing on innovation in China?," Pacific-Basin Finance Journal, Elsevier, vol. 86(C).
  40. Min Liu & Yamei Li & Jiangfeng Hu, 2024. "Does the Yangtze River Protection Strategy help heavily polluting corporates deleverage? Evidence from corporates in the Yangtze River Economic Belt," Economic Change and Restructuring, Springer, vol. 57(2), pages 1-30, April.
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