Corporate environmental information disclosure and tax avoidance: Evidence from China
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 a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2023-11-01
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| Series: | Heliyon |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2405844023087005 |