题目：A Tale of Two Taxes: Does Corporate Income Tax Avoidance Undermine the Role ofEnvironmental Taxation in Promoting Environmental Sustainability?
时间：2024年1月4日（周四）10:00-12:00
地点：体育外围平台APP紫金港校区体育外围平台APPA423
主讲人：吴楷纾博士，加拿大滑铁卢大学
主持人：王文明研究员，体育外围平台APP
主讲人简介：
吴楷纾，加拿大滑铁卢大学助理教授，俄勒冈大学博士，曾在The Accounting Review、Advances in Taxation发表文章。
摘要：
Environmental taxation aims to improve firms’ environmental performance bincreasing the cost of polluting. We find that highly polluting Chinese firms increase income taxavoidance to offset additional costs caused by China's Environmental Protection Tax Law. Thiseffect is stronger for firms with greater financial constraints. firms in provinces with higheienvironmental tax rates and greater emphasis on environmental protection and firms with lowerncome tax avoidance prior to the law. Further, while the environmental tax on average improvespolluting firms'environmental performance at the cost of their financial performance. these effectsare muted for firms that increase income tax avoidance. Overall, our findings suggest that the roleof environmental taxation in promoting environmental sustainability 1s undermined by frmsincome tax avoicance. Our study provides important policymaking implcations by identifying arunintended consequence of environmental taxation and showing how different taxes interact witheach other.
