FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4383337115> ?p ?o ?g. }

• W4383337115 endingPage "118507" @default.
• W4383337115 startingPage "118507" @default.
• W4383337115 abstract "Capital and energy are essential input factors in the production and operation of firms, and they are closely interconnected. Nudging firms to improve energy performance during capital investment is crucial for attaining green competitiveness. Nonetheless, little is known about how capital-biased tax incentives affect firm energy performance in the process of encouraging firms to update or expand fixed assets. To fill this critical gap, this paper leverages the 2014 and 2015 accelerated depreciation policy for fixed assets as quasi-natural experiments to investigate the impact of capital-biased tax incentives on firm energy intensity. This study uses information from a unique dataset of Chinese firms, and the staggered difference-in-difference strategy is constructed to address identification challenges. The findings of this paper are as follows: (1) The accelerated depreciation policy for fixed assets significantly increases firm energy intensity by approximately 11.2%. A series of validations reinforce the robustness of this result. (2) Restructuring energy use and the factor substitution of energy for labour are the main channels through which the accelerated depreciation policy for fixed assets increases firm energy intensity. (3) The accelerated depreciation policy for fixed assets has a more remarkable effect on the energy intensity enhancement of small-scale firms, capital-intensive firms, and firms in energy-endowed regions. These conclusions support shaping policy options moderately by coordinating tax incentives and government regulation as key factors in promoting sustainable firm development. Overall, this research provides empirical evidence regarding the micro-environmental consequences of capital-biased tax incentives and offers valuable insights for enhancing corporate energy performance." @default.
• W4383337115 created "2023-07-07" @default.
• W4383337115 creator A5003679114 @default.
• W4383337115 creator A5084038441 @default.
• W4383337115 date "2023-11-01" @default.
• W4383337115 modified "2023-10-14" @default.
• W4383337115 title "The effects of capital-biased tax incentives on firm energy intensity: Environmental dividend or consequence?" @default.
• W4383337115 cites W1708291812 @default.
• W4383337115 cites W1946073409 @default.
• W4383337115 cites W1970074194 @default.
• W4383337115 cites W1994487034 @default.
• W4383337115 cites W2000049633 @default.
• W4383337115 cites W2003456915 @default.
• W4383337115 cites W2013328502 @default.
• W4383337115 cites W2080133292 @default.
• W4383337115 cites W2089075271 @default.
• W4383337115 cites W2135295234 @default.
• W4383337115 cites W2193346384 @default.
• W4383337115 cites W2254174580 @default.
• W4383337115 cites W2479311926 @default.
• W4383337115 cites W2563218153 @default.
• W4383337115 cites W2633118107 @default.
• W4383337115 cites W2758656006 @default.
• W4383337115 cites W2790486588 @default.
• W4383337115 cites W2797251148 @default.
• W4383337115 cites W2799991044 @default.
• W4383337115 cites W2801810193 @default.
• W4383337115 cites W2809994493 @default.
• W4383337115 cites W2944273138 @default.
• W4383337115 cites W2945513840 @default.
• W4383337115 cites W2951689186 @default.
• W4383337115 cites W2972510231 @default.
• W4383337115 cites W2979586175 @default.
• W4383337115 cites W2981706857 @default.
• W4383337115 cites W2988473266 @default.
• W4383337115 cites W2989763571 @default.
• W4383337115 cites W2995102130 @default.
• W4383337115 cites W3001486626 @default.
• W4383337115 cites W3025476517 @default.
• W4383337115 cites W3031278346 @default.
• W4383337115 cites W3034164684 @default.
• W4383337115 cites W3043570073 @default.
• W4383337115 cites W3062340423 @default.
• W4383337115 cites W3121948532 @default.
• W4383337115 cites W3125498346 @default.
• W4383337115 cites W3168525775 @default.
• W4383337115 cites W3173695712 @default.
• W4383337115 cites W3174437317 @default.
• W4383337115 cites W4200579466 @default.
• W4383337115 cites W4205622094 @default.
• W4383337115 cites W4206454233 @default.
• W4383337115 cites W4210822407 @default.
• W4383337115 cites W4220691367 @default.
• W4383337115 cites W4221046498 @default.
• W4383337115 cites W4221101896 @default.
• W4383337115 cites W4224027682 @default.
• W4383337115 cites W4224248794 @default.
• W4383337115 cites W4226518629 @default.
• W4383337115 cites W4229457121 @default.
• W4383337115 cites W4233994203 @default.
• W4383337115 cites W4280609310 @default.
• W4383337115 cites W4283387379 @default.
• W4383337115 cites W4286252787 @default.
• W4383337115 cites W4294570755 @default.
• W4383337115 cites W4294844932 @default.
• W4383337115 cites W4296204864 @default.
• W4383337115 cites W4296225946 @default.
• W4383337115 cites W4311231503 @default.
• W4383337115 cites W4323305742 @default.
• W4383337115 cites W4324387300 @default.
• W4383337115 cites W4365816658 @default.
• W4383337115 doi "https://doi.org/10.1016/j.jenvman.2023.118507" @default.
• W4383337115 hasPubMedId "https://pubmed.ncbi.nlm.nih.gov/37421721" @default.
• W4383337115 hasPublicationYear "2023" @default.
• W4383337115 type Work @default.
• W4383337115 citedByCount "0" @default.
• W4383337115 crossrefType "journal-article" @default.
• W4383337115 hasAuthorship W4383337115A5003679114 @default.
• W4383337115 hasAuthorship W4383337115A5084038441 @default.
• W4383337115 hasConcept C10138342 @default.
• W4383337115 hasConcept C143369678 @default.
• W4383337115 hasConcept C144133560 @default.
• W4383337115 hasConcept C162324750 @default.
• W4383337115 hasConcept C175444787 @default.
• W4383337115 hasConcept C181622380 @default.
• W4383337115 hasConcept C2778348673 @default.
• W4383337115 hasConcept C29122968 @default.
• W4383337115 hasConcept C30472729 @default.
• W4383337115 hasConcept C44750222 @default.
• W4383337115 hasConcept C45237549 @default.
• W4383337115 hasConcept C556758197 @default.
• W4383337115 hasConcept C58202505 @default.
• W4383337115 hasConcept C95383336 @default.
• W4383337115 hasConceptScore W4383337115C10138342 @default.
• W4383337115 hasConceptScore W4383337115C143369678 @default.
• W4383337115 hasConceptScore W4383337115C144133560 @default.
• W4383337115 hasConceptScore W4383337115C162324750 @default.
• W4383337115 hasConceptScore W4383337115C175444787 @default.

• next