张亿军、宋益 Tax rebates, technological innovation and sustainable development: Evidence from Chinese micro-level dat

我校经济管理学院张亿军老师在T1级别期刊——《Technological Forecasting & Social Change》上发表题为“Tax rebates, technological innovation and sustainable development: Evidence from Chinese micro-level dat”。论文第一作者张亿军为经济管理学院特任副教授。

Abstract / 摘要：

原文 Promoting coordinated economic and environmental development is an important problem faced by all countries. Based on an unbalanced panel dataset of Chinese mining firms from 2008 to 2011, this article investigates the impact of tax rebates for energy conservation and environmental protection on enterprise economic and environmental performance, and explores the mechanism involved. The results show that: (1) tax rebates improve the economic performance of firms while improving their environmental performance. In general, a 1% increase in tax rebates increases firm output by 0.5010% and reduce energy intensity by 0.0061%. The above conclusions are still robust after accounting for endogeneity. (2) Tax rebates have a stronger impact on the economic and environmental performances of private firms, firms in the central region of China and firms with high production capacity. (3) Tax rebates contribute to the economic and environmental performance of firms by improving their technological innovation and production efficiency. Further analysis shows that tax rebates have an incentive effect rather than an anti-driving effect on technological innovation. This study provides a theoretical basis for the use of tax rebate policies to achieve carbon peak and carbon neutrality goals, and enriches the theoretical research on taxation.

论文信息;

Title/题目:

Tax rebates, technological innovation and sustainable development: Evidence from Chinese micro-level dat

Authors/作者:

Zhang Yijun; Song Yi

Keywords / 关键词

Tax rebates; Technological innovation; Production efficiency; Mining enterprises; Sustainable development

Indexed by / 核心评价

SSCI; EI; Scopus; WAJCI; INSPEC;

Highlights / 研究要点

• How tax rebates affect firm economic and environmental performance is explored.;

• Tax rebates can achieve dual economic and environmental benefits at the firm level in China.;

• Tax rebates have an incentive effect but not anti-driving effect on technological innovation.;

• Technological innovation and production efficiency play an intermediary role.

DOI: 10.1016/J.TECHFORE.2022.121481

全文链接：https://linkinghub.elsevier.com/retrieve/pii/S0040162522000130