Mao, Jie; Wang, Chunhua - In: China finance and economic review : CFER 4 (2016), pp. 1-30
Background: Since 2008, China has provided ITC (investment tax credit) and TID (taxable income deduction) for firms who engage in investment or business related to reducing pollution emissions and saving energy. This paper examines both incidence and effects of these tax incentives. Methods: We...
