Environmental protection tax legislation and corporate reputation in China: A legal perspective
Zenghong Ran and
Pengfei Ji
Finance Research Letters, 2025, vol. 74, issue C
Abstract:
This study investigates the relationship between China's Environmental Protection Tax Law and corporate reputation using panel data from A-share listed companies from 2014 to 2021. Employing a quasi-natural difference-in-differences experimental approach, we determine that the environmental protection tax law enhances corporate reputation, with a more pronounced effect in non-state-owned enterprises. Additionally, the law effectively promotes green investment, which mediates its positive impact on corporate reputation. These findings demonstrate the regulatory effectiveness of environmental taxation in improving corporate reputation and underscore the importance of green investment as a mediating mechanism.
Keywords: Environmental protection tax law; Corporate reputation; Green investment; State-owned enterprise (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:74:y:2025:i:c:s1544612325000558
DOI: 10.1016/j.frl.2025.106790
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