The Impact of Water Resource Tax Reform on Green Technology Innovation: Evidence from Chinese A-Share Listed Enterprises

Han Zhu () and Aili Zhang ()
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Han Zhu: Beijing University of Technology
Aili Zhang: Beijing University of Technology

Journal of the Knowledge Economy, 2024, vol. 15, issue 4, No 78, 17630-17648

Abstract: Abstract Using panel data from Chinese A-share listed enterprises from 2013 to 2021, this study employs the difference-in-difference model to examine the impact of water resource tax reform on corporate green technology innovation. The results demonstrate that the water resource tax reform significantly promotes corporate green technology innovation. Further analysis reveals that water resource tax reform can positively impact green technology innovation of enterprises in high-water-consuming industries and those with a strong sense of environmental responsibility. This study examines the impact of water resource tax reform on green technology innovation at the micro level. The conclusions are of practical significance for promoting the improvement and sustainable implementation of water resource tax reform.

Keywords: Water resource tax reform; Green technology innovation; Difference-in-difference model; Heterogeneity analysis (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s13132-024-01820-4

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