中央政府提出的可持续发展理念能否切实有效促进企业绿色低碳发展,在很大程度上取决于相关政策制定与执行的效率。文章以《中华人民共和国环境保护税法》(下文简称《环境保护税法》)的出台为准自然实验,考察了税制绿色化对重污染企业
税制绿色化与企业ESG表现——基于《环境保护税法》的准自然实验
摘要
参考文献
摘要
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引用本文
王禹, 王浩宇, 薛爽. 税制绿色化与企业ESG表现——基于《环境保护税法》的准自然实验[J]. 财经研究, 2022, 48(9): 47-62.
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