Research on the impact of cut taxes and administrative fees on green total factor productivity in China

IF 7.4 2区 经济学 Q1 BUSINESS, FINANCE Finance Research Letters Pub Date : 2025-02-17 DOI:10.1016/j.frl.2025.107001
Hongyan Ge , Xuan Yang , Yixuan Guo , Junyi Zhu , Jian Wang
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Abstract

Investing in improving green total factor productivity is a fundamental way to realize the transformation and upgrading of China's green economy and sustainable development, and the positive fiscal policy of tax reduction and fee cuts plays a crucial role in promoting green growth. Based on the panel data of 234 prefecture-level cities in China from 2006 to 2020, this paper measures green total factor productivity and conducts regression analysis. The results show that tax cuts and fee reductions have a significant effect on green total factor productivity, and this regions and low-carbon cities influence this effect.
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减税和行政收费对中国绿色全要素生产率的影响研究
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来源期刊
Finance Research Letters
Finance Research Letters BUSINESS, FINANCE-
CiteScore
11.10
自引率
14.40%
发文量
863
期刊介绍: Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance
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