How does China’s resource tax law affect resource-based firms’ total factor productivity?

How does China’s resource tax law affect resource-based firms’ total factor productivity?

Using panel data of A-shares during 2017–2022 and the difference-in-differences approach, this study investigates the effect of China’s resource tax law (RTL) on firms’ total factor productivity (TFP). The benchmark and robustness tests demonstrate a significant promotional impact of RTL on resource...

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Bibliographic Details
Main Authors: Yu He, Xiaoqi Zhang, Xingyan Zhang
Format: Article
Language:English
Published: Elsevier 2024-12-01
Series:Sustainable Futures
Subjects:
Difference-in-differences approach
Threshold effect analysis
Total factor productivity
Resource tax law
Research and development investments
Online Access:http://www.sciencedirect.com/science/article/pii/S266618882400248X
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