Environmental taxes, technology innovation quality and firm performance in China—A test of effects based on the Porter hypothesis

Zhao, Aiwu; Wang, Jingyi; Sun, Zhangli; Guan, Hongjun

doi:10.1016/j.eap.2022.02.009

Cited by 73 publications

(48 citation statements)

References 39 publications

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“…The essence and experience of applying environmental taxation are considered in the works of Lei et al (2022), Liu et al (2022), Matti et al (2022), Zhao et al (2022). But the contribution of environmental taxation to the sustainable development of the ecological economy has not been sufficiently studied and defined, which is a gap in the literature.…”

Section: Introductionmentioning

confidence: 99%

Environmental taxation: Contribution to sustainable development and AI prospects

Khoruzhy

Semenova

Bogoviz

et al. 2022

Front. Environ. Sci.

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Section: Introductionmentioning

confidence: 99%

Environmental taxation: Contribution to sustainable development and AI prospects

Khoruzhy

Semenova

Bogoviz

et al. 2022

Front. Environ. Sci.

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“…Based on the porter hypothesis and compensation effect, the environmental tax increases pollution costs to enterprises after environmental tax reform, thereby crowding out capital investment for innovation (Faucheux and Nicolai, 1998), which is not conducive to technology research and development (Van Leeuwen and Mohnen, 2017;Liu et al, 2018). Given the high risk of technology innovation input activities (Zhao et al, 2022), enterprises in heavily polluting industries choose to maintain the status quo to avoid losses in R&D. In these cases, environmental taxes reduce the amount of money available for technological innovation. The heavily polluting industries, as well as other profit-maximizing enterprises, may choose to invest in green original equipment manufacturing to reduce environmental taxes for their future economic benefits and long-term negative effects.…”

Section: Environmental Taxation and Innovation Input Of Enterprise Te...mentioning

confidence: 99%

The impact of environmental taxes on economic benefits and technology innovation input of heavily polluting industries in China

Wang

Zhu

Wang

et al. 2022

Front. Environ. Sci.

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This paper defined heavily polluting enterprises as the treatment group based on relevant data on the listed companies in the 5 years from 2016 to 2020. Companies other than the heavily polluting enterprises were defined as the control group. An empirical analysis applying the double-difference technique was performed to assess the impact of China’s environmental tax on the economic performance and technological innovation input of industries that pollute heavily. The findings demonstrated an increased positive effects of environmental taxes on the economic performance and technology innovation input of heavily polluting industries since the inception of the environmental tax in China. As some enterprises in heavily polluting industries are under increased financial pressure owing to green upgrades and the low environmental tax rate in some regions, recommendations are presented to improve the environmental regulation system, adapt environmental taxes to local conditions, and strengthen the implementation and supervision of environmental taxes through big data technology.

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“…The magnitude of the innovation compensation effect caused by appropriate environmental design in the "Porter Hypothesis" will determine the nature of the impact of environmental regulations on industrial green total factor productivity. As one of the industrial characteristics, technology density is closely related to technological innovation [1]. It can be said that the higher the technology density of an enterprise, the greater the innovation space and capability it has.…”

Section: Theoretical Analysis and Research Hypothesismentioning

confidence: 99%

The Influence of Environmental Regulation on Industrial Green Total Factor Productivity Based on GIS System.

Li¹

2022

Proceedings of the International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2022, 17-19 June 2

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This paper is based on the big data background and combined with the corresponding data model to study the existing problems. Firstly, this paper combs the relationship between environmental regulation and green total factor productivity from the theoretical level. Secondly, taking the panel data of 30 provinces in China from 2004 to 2019 as samples, the average regional concentration of high energy consuming industries in each province is drawn by using ArcGIS software, and the national sample is divided into undertaking and transferring out areas of high energy consuming industries according to the changes in 2004 and 2019. Finally, the threshold regression model is established with Stata software to verify whether there is a technology density threshold for environmental regulation on industrial green total factor productivity. It is found that environmental regulation has a threshold effect on industrial green total factor productivity, and there is an optimal range of technology density.

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Environmental taxes, technology innovation quality and firm performance in China—A test of effects based on the Porter hypothesis

Cited by 73 publications

References 39 publications

Environmental taxation: Contribution to sustainable development and AI prospects

Environmental taxation: Contribution to sustainable development and AI prospects

The impact of environmental taxes on economic benefits and technology innovation input of heavily polluting industries in China

The Influence of Environmental Regulation on Industrial Green Total Factor Productivity Based on GIS System.

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