Luo, Yu; Zhang, Mingang; Lin, Gaoyi - In: China economic quarterly international : CEQI 4 (2024) 2, pp. 94-106
This paper draws on a natural experiment generated by the Key Tax Source (KTS) supervision in China to evaluate the impact of strengthening tax administration on firm's emission behavior. Using a Fuzzy Regression Discontinuity Design, we find that KTS supervision by State Administration of...