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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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2024-12-01
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| Series: | Sustainable Futures |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S266618882400248X |
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