Corporate environmental information disclosure and tax avoidance: Evidence from China.

ABSTRACT: This paper examines the impact of environmental information disclosure (EID) on corporate tax avoidance. By exploiting China's EID policy as a natural experiment, we employ a difference-in-differences (DID) estimation approach to reach the following findings: (1) EID can promote corporate tax avoidance, and this result remains robust after conducting a battery of tests; (2) the research identifies two distinct channels through which EID influences corporate tax avoidance: green innovation and capital investments; and (3) the heterogeneity analysis reveals that the impact of EID on tax avoidance is notably heightened in highly polluting industries, competitive sectors, and regions in China characterized by weak tax efforts and strong government competition. Through the application of a scie

SUBMITTER: Gu Y 

PROVIDER: S-EPMC10660483 | biostudies-literature | 2023 Nov

REPOSITORIES: biostudies-literature