Research on the Driving Role of Environmental Protection Law on Technological Innovation of High-Polluting Enterprises

DOI

10.2991/978-94-6463-598-0_74How to use a DOI?

Keywords

sewage charge; R&D innovation; environmental protection tax; Differential Difference

Abstract

As an important reform of China's green tax system, the impact of environmental protection fee reform is naturally extensive and far-reaching. Based on the data of A-share industrial listed companies in Shanghai and Shenzhen from 2015 to 2020, this paper uses the difference-in-difference method to investigate the impact of environmental protection fee reform on the technological innovation of high-polluting enterprises. The results show that the change of environmental protection fee to tax significantly reduces the R&D and innovation investment of high-polluting enterprises.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - An Niu
PY  - 2024
DA  - 2024/12/19
TI  - Research on the Driving Role of Environmental Protection Law on Technological Innovation of High-Polluting Enterprises
BT  - Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
PB  - Atlantis Press
SP  - 677
EP  - 682
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-598-0_74
DO  - 10.2991/978-94-6463-598-0_74
ID  - Niu2024
ER  -