A study on the impact of environmental tax on corporate green innovation from a network embedding perspective
ZHAO Xiaoqin
ZHAO Mengyao
ZHANG Nannan
ZHOU jing
Abstract：This paper takes Shanghai and Shenzhen A-share listed manufacturing industries from 2015 to 2020 as research samples,adopts the difference-difference method to investigate the impact of environmental protection fee and tax policy on the green innovation of heavily polluting enterprises and its action path from the perspective of"incentive-inhibition",and analyzes the influence mechanism of external social networks on the two.The study found that:① the environmental protection fee tax policy"forced"the green innovation of heavy polluting enterprises.② The environmental protection fee tax policy promotes the green innovation level of enterprises by improving research and development investment and reducing managers'opportunistic behavior.③ Interlocking directorate networks can enhance the promotion effect of the shift from pollution fees to environmental taxes on green innovation among enterprises.④ Heterogeneity research shows that in low-tax areas,enterprises with relatively good resource endowment and strong ability to absorb and transform external resources,the environmental protection fee tax policy has a stronger role in promoting corporate green innovation.
Keywords：environmental taxgreen innovationchain directors networkdifference and difference methodinfluence mechanism
Publication Date：2025-05-28
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：10( 25-34 )