Wang, Hongjian; Jiang, Haiyan; Shen, Carl Hsin-han; Wu, … - 2023
This study investigates whether, and, if so, how, the stringent administration of taxes resulting from the Chinese corporate income tax collection reform (the 2002 CITC Reform) affects the intensity of the discharge of pollution by firms. The 2002 CITC Reform, launched on 1 January 2002,...