We take the Income Tax Sharing reform in 2002 as an exogenous impact and employ the intensity difference-in-differences model to examine the effects of local fiscal pressure on firm environmental performance. We show that local fiscal pressure at the city level elicited by the Income Tax Sharing...

This article describes how as part of the reform of the administrative system of China, most local governments have set up public service centers; meanwhile, ICT (Information and Communication Technology) has been commonly applied to make e-services more convenient, efficient and transparent....