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

机译：环境监管与企业税收：基于中国第十五年计划的准自然实验

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摘要

Taking the 11th Five-Year Plan in China as a quasi-natural experiment, this paper explores the impact of environmental regulation on corporate tax avoidance based on firm-level data and the difference-in-difference-in -differences (DDD) method. We find that: (1) Environmental regulation has a significant positive effect on corporate tax avoidance, and several robustness checks confirm our findings; (2) Heterogeneity analysis show that this effects are more significant for private firms and for firms in the regions with less fiscal stress and that in the east part of China; (3) Two channels identified are the operating risks and financing constraints; (4) Further analysis show that the 11th Five-Year Plan has spillover effects on firms in low-emission industries. The increased tax avoidance of firms in high-emission industries contributes to a raised tax burden on firms in low-emission industries. Our study provides implications for the formulation of environmental policies in developing countries (c) 2021 Elsevier B.V. All rights reserved.
机译：以中国为准的第11五年计划作为一种准自然实验，本文探讨了环境监管对基于企业级别数据的企业税收避免的影响和差异 - 差异 - 差异 - 差异化方法（DDD）方法。我们发现：（1）环境监管对企业税收避免具有显着的积极影响，几次稳健性检查确认了我们的研究结果; （2）异质性分析表明，这种影响对于私营企业而言，该效果更为重要，并且在中国东部的财政压力较低的地区的公司更加重要; （3）确定的两种渠道是经营风险和融资限制; （4）进一步的分析表明，第十一五年计划对低排放行业的公司溢出效应。高排放行业企业的避税税收增加有助于低排放产业的公司税收负担。我们的研究提供了对发展中国家环境政策的制定（c）2021 Elsevier B.v.保留的所有权利。

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  • 来源
    《Energy economics》 |2021年第7期|105312.1-105312.16|共16页
  • 作者

    Geng Yong; Liu Wei; Li Kai; Chen Hanshu;

  • 作者单位

    Wuhan Univ Econ & Management Sch Bayi Rd Wuhan 430072 Hubei Peoples R China;

    Wuhan Univ Econ & Management Sch Bayi Rd Wuhan 430072 Hubei Peoples R China|Wuhan Univ Climate Change & Energy Econ Study Ctr Bayi Rd Wuhan 430072 Hubei Peoples R China;

    Wuhan Univ Econ & Management Sch Bayi Rd Wuhan 430072 Hubei Peoples R China|Wuhan Univ Climate Change & Energy Econ Study Ctr Bayi Rd Wuhan 430072 Hubei Peoples R China;

    Wuhan Univ Econ & Management Sch Bayi Rd Wuhan 430072 Hubei Peoples R China;

  • 收录信息 美国《科学引文索引》(SCI);美国《工程索引》(EI);
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

    Environmental regulation; Sustainable development; Corporate tax avoidance; Corporate social responsibility; China;

    机译：环境监管;可持续发展;企业避税;企业社会责任;中国;

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