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Effect of green taxation on pollution emissions under ESG concept

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成果类型:
期刊论文
作者:
Zhang, Qihang;Zhang, Yalian;Liao, Qianxi;Guo, Xin
通讯作者:
Yalian Zhang
作者机构:
[Liao, Qianxi; Zhang, Qihang; Zhang, Yalian] Cent South Univ Forestry & Technol, Business Coll, Changsha 410004, Peoples R China.
[Guo, Xin] Univ West Scotland, Sch Business & Creat Ind, Paisley, England.
通讯机构:
[Yalian Zhang] B
Business College, Central South University of Forestry and Technology, Changsha, China
语种:
英文
关键词:
ESG concept;Green taxation;Pollution reduction effect;Fixed effects model
期刊:
Environmental Science and Pollution Research
ISSN:
0944-1344
年:
2023
卷:
30
期:
21
页码:
60196-60211
基金类别:
This research was funded by the Natural Science Foundation of Hunan Province of China (Grant No. 2022JJ31021) and the Philosophy and Social Science Foundation of Hunan Province of China (Grant No. 22YBA121).
机构署名:
本校为第一机构
院系归属:
商学院
摘要:
Given the global ecological environment deteriorating, the ESG (environmental, social, and governance) concept advocates that economic growth and environmental protection must go hand in hand. Green taxations, in particular, are critical to economic development as they serve as a key lever for the government in regulating the national economy and improving environmental quality. This paper aims to examine the pollution reduction effect of green taxation in China. We constructed fixed effect model using provincial panel data from 2012 to 2017 to...

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