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

An Niu ()
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An Niu: Anhui University, Faculty of Economics

A chapter in Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024), 2024, pp 677-682 from Springer

Abstract: 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.

Keywords: sewage charge; R&D innovation; environmental protection tax; Differential Difference (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-598-0_74

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DOI: 10.2991/978-94-6463-598-0_74

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