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Going Green in China : Firms’ Responses to Stricter Environmental Regulations
Fan, Haichao - 2019
This paper examines the effect of stringent environmental regulations on firms' environmental practices, economic performance, and environmental innovation. Reducing COD levels by 10% relative to 2005 levels is an aim of the Chinese 11th Five-Year Plan. Using a difference-in-differences...
Persistent link: https://www.econbiz.de/10012858024
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Modern Management : Good for the Environment or Just Hot Air?
Bloom, Nicholas - 2014
We use an innovative methodology to measure management practices in over 300 manufacturing firms in the UK. We then match this management data to production and energy usage information for establishments owned by these firms. We find that establishments in better managed firms are significantly...
Persistent link: https://www.econbiz.de/10012751267
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When Do Firms Go Green? Comparing Command and Control Regulations with Price Incentives in India
Harrison, Ann E. - 2015
There are two commonly accepted views about command-and-control (CAC) environmental regulation. First, CAC delivers environmental outcomes at very high cost. Second, in a developing country with weak regulatory institutions, CACs may not even yield environmental benefits: regulators can force...
Persistent link: https://www.econbiz.de/10013011089
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From Green Users to Green Voters
Comin, Diego A. - 2014
We study the effect of the diffusion of photovoltaic (PV) systems on the fraction of votes obtained by the German Green Party in federal elections. Using both regional and household survey data, we show that households that adopted PV systems became more supportive of the Green Party. We...
Persistent link: https://www.econbiz.de/10013063510
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Green Clubs
van 't Veld, Klaas - 2014
This paper treats programs in which firms voluntarily agree to meet environmental standards as "green clubs": clubs, because they provide non-rival but excludable reputation benefits to participating firms; green, because they also generate environmental public goods. The model illuminates a...
Persistent link: https://www.econbiz.de/10013068871
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Plant Vintage, Technology, and Environmental Regulation
Gray, Wayne B.; Shadbegian, Ronald J. - 2021
Does the impact of environmental regulation differ by plant vintage and technology? We answer this question using annual Census Bureau information on 116 pulp and paper mills' vintage, technology, productivity, and pollution abatement operating costs for 1979-1990. We find a significant negative...
Persistent link: https://www.econbiz.de/10013243926
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Environmental Policy and Firm Behavior : Abatement Investment and Location Decisions Under Uncertainty and Irreversibility
Xepapadeas, Anastasios - 2021
This paper explores abatement investment and location responses to environmental policy, which takes the form of emission taxes or tradeable emission permits and subsidies against the costs of abatement investment, under uncertainty and irreversibility. Uncertainty is associated with output...
Persistent link: https://www.econbiz.de/10013244403
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Bank-Tax Conformity for Corporate Income : An Introduction to the Issues
Hanlon, Michelle - 2010
This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …
Persistent link: https://www.econbiz.de/10012762515
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Mandated Financial Reporting and Corporate Innovation
Breuer, Matthias - 2019
We investigate the impact of reporting regulation on corporate innovation activity. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing a greater share of firms to publicly disclose their financial statements reduces firms' innovative...
Persistent link: https://www.econbiz.de/10012862416
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Dodging the Taxman : Firm Misreporting and Limits to Tax Enforcement
Carrillo, Paul E. - 2014
Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth of state capacity. However,...
Persistent link: https://www.econbiz.de/10013044977