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How does China’s resource tax law affect resource-based firms’ total factor productivity?

Using panel data of A-shares during 2017–2022 and the difference-in-differences approach, this study investigates the effect of China’s resource tax law (RTL) on firms’ total factor productivity (TFP). The benchmark and robustness tests demonstrate a significant promotional impact of RTL on resource...

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I tiakina i:
Ngā taipitopito rārangi puna kōrero
Ngā kaituhi matua: Yu He, Xiaoqi Zhang, Xingyan Zhang
Hōputu: Artigo
Reo:Inglês
I whakaputaina: Elsevier 2024-12-01
Rangatū:Sustainable Futures
Ngā marau:
Urunga tuihono:http://www.sciencedirect.com/science/article/pii/S266618882400248X
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