Does tax policy affect corporate environmental investment?

被引：0
|
作者：
Li, Jingrong [1 ]
Liu, Ping [2 ]
机构：
[1] Wuhan Vocat Coll Commun & Publishing, Sch Business, Wuhan 430223, Peoples R China
[2] Univ Int Business & Econ, Sch Int Trade & Econ, Beijing 100029, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2025年 / 73卷
关键词：
Tax policy; Financing constraint; Environmental protection investment;
D O I：
10.1016/j.frl.2024.106666
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Using data from China's publicly traded firms from 2012 to 2022, this study examined the connection between corporate eco-friendly investment and taxation policies. The findings indicate that tax policies escalated firms' environmental protection investments. Financing constraints played a mediating role in the correlation between tax strategies and ecological investment. Disparities emerged regarding the impact of tax policies on environmental protection investment among state-owned enterprises (SOEs) and non-SOEs.
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页数：8
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