Environmental regulation and corporate tax avoidance—Evidence from China

Yang, Xiaokang; Xu, Junbing; Zhu, Minling; Yang, Yinglong

doi:10.1371/journal.pone.0261037

Cited by 6 publications

(3 citation statements)

References 28 publications

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“…How to reduce carbon emissions is a crucial issue for sustainable development. The Chinese government has established a series of environmental regulation policies, such as the Air Pollution Prevention and Control Action Plan in 2013, which is also noted as China's Clean Air Action [4][5][6], carbon emission trading system in 2014 [7][8][9][10], and so on. Although previous scholars have discussed the air governance effect of environmental Energies 2022, 15, 6210 2 of 14 regulation [11,12], they have seldom exploited the environmental effect of a city's spatial layout [13,14], especially the impact of the city cluster on carbon emission reduction.…”

Section: Introductionmentioning

confidence: 99%

The Carbon Emission Reduction Effect of City Cluster—Evidence from the Yangtze River Economic Belt in China

Huang

Zhan

et al. 2022

Energies

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Climate anomalies are affecting the world. How to reduce carbon emissions has become an important issue for governments and academics. Although previous researchers have discussed the factors of carbon emission reduction from environmental regulation, economic development, and industrial structure, limited studies have explored the carbon emission reduction effect of a city’s spatial structure. Based on 108 Chinese cities from the Yangtze River Economic Belt between 2003 and 2017, this paper examines the impact of the city cluster policy on city carbon emissions using the difference-in-differences (DID) method. We find that: (1) The city cluster policy has significantly reduced the cities’ carbon emissions by 7.4%. Furthermore, after a series of robust and endogenous tests, such as parallel trend and PSM-DID, the core conclusion still remains. (2) We further identify possible economic channels through this effect, and find that city cluster policy would increase city productivity, city technological innovation, and industrial structure optimization. The conclusions of this paper have important practical significance for China to achieve carbon neutrality and facilitate future deep decarbonization.

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Section: Introductionmentioning

confidence: 99%

The Carbon Emission Reduction Effect of City Cluster—Evidence from the Yangtze River Economic Belt in China

Huang

Zhan

et al. 2022

Energies

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“…International banking cooperation is undoubtedly one of the most effective methods of combating tax evasion by multinationals (Jiang et al, 2022;Yang et al, 2022;Prettl and von Hagen, 2022). Johannesen and Zucman (2014) advocated for the end of bank secrecy will be a major step in reducing corporate and wealthy tax-payers ability to avoid tax.…”

Section: International Cooperationmentioning

confidence: 99%

Taxes and social instability: How large corporations and wealthy taxpayers hide taxable money?

Lompo,

Ouoba

2024

EAL

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<p><span lang="EN-US" style="font-size: 12pt; font-family: verdana, geneva, sans-serif; color: black;">Non-compliance with tax obligations, particularly by wealthy taxpayers and large corporations, continues to represent a source of social injustice that fuels social instability, especially in developing countries. Understanding the strategies of tax evasion and avoidance is of critical importance. This article highlights five main strategies used by large corporations and wealthy taxpayers to avoid taxes, including tax havens, the underground economy, aggressive tax optimization, alternative financial markets, and crypto currencies. We also propose several actions to tackle global tax non-compliance, including prevention, peer reporting, active monitoring of compliance indicators and inter- national cooperation. These actions can be combined to achieve optimal results in reducing tax evasion and avoidance.</span></p>

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“…The global climate is currently warming [ 1 , 2 ], and ecological damage and environmental pollution are threatening human existence. Green and low-carbon society have become the universal development goals pursued by all countries [ 3 ].…”

Section: Introductionmentioning

confidence: 99%

The effect of heterogeneous environmental regulations on the employment skill structure: The system-GMM approach and mediation model

Jing,

Hu,

Zhao

2023

PLoS ONE

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Environmental regulation has played an essential function in reducing pollution and it also influences the flow of labor. Although studies on employment and environmental regulation have gained prominence, most researches ignore the heterogeneity of regulatory tools and its discrepant impacts on different skilled labor; moreover, few literatures have explored how environmental regulations affect employment. Therefore, this study creatively incorporates environmental regulation, industrial green transformation and employment skill structure into a unified analytical framework, categorizing environmental regulations into command-and-control type, market-incentive type and voluntary type and analyzing the heterogeneous influences of environmental regulations on employment skill structure. Meanwhile, we explore the indirect impact of environmental regulations on the employment skill structure from the mediating role of industrial green transformation. The following are the research findings: (1) From a national perspective, both command-and-control and market-incentive types present a U-shaped association with employment skill structure, and their intensity has not surpassed the turning point yet; while the voluntary type is positively connected with the employment skill structure. (2) From the regional analysis, the findings in central and western areas are consistent with the national results; while the market-incentive and voluntary types show a reciprocal U-shaped connection with employment skill structure in eastern, and their regulatory intensity is in the rising stage of the curve. (3) Industrial green transformation acts as a partly mediator between market-incentive type and employment skill structure, but presents a suppression effect between command-and-control type, voluntary type, and employment skill structure. This paper takes industrial green transformation as the mediating variable, which emphasizes the importance of industrial green transformation and enhances the understanding on the mechanism of environmental regulation influencing employment skill structure. The research results provide theoretical support and significant reference for China in formulating policies to facilitate industrial green transformation, mitigate pollution, and optimize employment skill structure.

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Environmental regulation and corporate tax avoidance—Evidence from China

Cited by 6 publications

References 28 publications

The Carbon Emission Reduction Effect of City Cluster—Evidence from the Yangtze River Economic Belt in China

The Carbon Emission Reduction Effect of City Cluster—Evidence from the Yangtze River Economic Belt in China

Taxes and social instability: How large corporations and wealthy taxpayers hide taxable money?

The effect of heterogeneous environmental regulations on the employment skill structure: The system-GMM approach and mediation model

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