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学术前沿讲座——A Tale of Two Taxes: Does Corporate Income Tax Avoidance Undermine the Role of Environmental Taxation in Promoting Environmental Sustainability?

发布时间:2023-12-14访问量:10

报告题目

A Tale   of Two Taxes: Does Corporate Income Tax Avoidance Undermine the Role of   Environmental Taxation in Promoting Environmental Sustainability?

报告人(单位)

吴楷纾(滑铁卢大学)

主持人(单位)

王亮亮(东南大学)

时间地点

2023121814:00,经管楼B203

报告摘要和内容:

Environmental taxation aims to improve firms’ environmental performance   by increasing the cost of polluting. We find that highly polluting Chinese   firms increase income tax avoidance to offset additional costs caused by   China’s Environmental Protection Tax Law. This effect is stronger for firms   with greater financial constraints, firms in provinces with higher   environmental tax rates and greater emphasis on environmental protection and   firms with lower income tax avoidance prior to the law. Further, while the   environmental tax on average improves polluting firms’ environmental   performance at the cost of their financial performance, these effects are   muted for firms that increase income tax avoidance. Overall, our findings   suggest that the role of environmental taxation in promoting environmental   sustainability is undermined by firms’ income tax avoidance. Our study   provides important policymaking implications by identifying an unintended   consequence of environmental taxation and showing how different taxes interact   with each other.

 

报告人简介:


 

Kaishu Wu is a professor at the School of Accounting and Finance,   University of Waterloo (Canada). Kaishu Wu received his Ph.D. in Accounting   from the Lundquist College of Business, University of Oregon. Kaishu’s   general research interests lie in corporate tax planning, tax and financial   reporting and corporate tax policy. Kaishu’s research has been published in   leading academic journal, such as The   Accounting Review(UTD 24). He is also referees for famous academic   journals, such as The Accounting Review(UTD 24), Journal of Accounting, Auditing, and Finance, Journal of the American Taxation Association, etc.

 

 

 

 


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