ArticleHeliyon2023
Corporate environmental information disclosure and tax avoidance: Evidence from China.
Article in Heliyon, 2023. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 1 paper.
What it found
Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.
The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.
The trial behind it
Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.
Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.
Who cites it
1 citing paper in PubMed.
Corrections and comments
PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.
Authors and funding
2 authors.
Funding
No grant is acknowledged in the PubMed record.
Abstract
This paper examines the impact of environmental information disclosure (EID) on corporate tax avoidance. By exploiting China's EID policy as a natural experiment, we employ a difference-in-differences (DID) estimation approach to reach the following findings: (1) EID can promote corporate tax avoidance, and this result remains robust after conducting a battery of tests; (2) the research identifies two distinct channels through which EID influences corporate tax avoidance: green innovation and capital investments; and (3) the heterogeneity analysis reveals that the impact of EID on tax avoidance is notably heightened in highly polluting industries, competitive sectors, and regions in China characterized by weak tax efforts and strong government competition. Through the application of a scientific approach, we reveal novel insights into the correlation between EID and tax avoidance, thereby providing significant implications for the development of environmental regulatory policies. In conclusion, we recommend that governments employ a targeted approach to tackle tax avoidance in specific enterprises or industries. Simultaneously, governments should consider implementing subsidies and tax incentives to mitigate the underlying incentives for enterprises to engage in tax avoidance.
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Registered trials
Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.