绿色税收优惠能促进企业绿色转型吗

基于2008—2016年重污染行业上市公司绿色转型数据,研究绿色税收优惠对企业绿色转型的影响。研究发现：绿色税收优惠对企业绿色转型存在激励效应,该结论在经过一系列稳健性测试后依然不变。进一步研究发现,绿色税收优惠通过减少转型中面临的调整成本发挥其对企业绿色转型的激励作用,且该激励效果随着产权性质与地区市场化进程的不同而存在差异。

Can Green Tax Incentives Promote Green Transformation of Enterprises

By using the green transformation data of listed firms in 2006-2014, we investigate how green tax incentives affect enterprise green transition. The results show that green tax preference has incentive effect on enterprise green transformation. This conclusion remains robust after a battery of robustness checks. Further analyses find that green tax incentives exert positive effect on enterprises' green transformation by reducing the adjustment cost in the transformation. In addition, the positive effect varies with the nature of property rights and the regional marketization process. This paper promotes the study of enterprise green transformation from the micro perspective, explores the driving force and existing problems of green transformation caused by green tax preferential policies, broadens the horizon of the research on transformation and upgrading, and is helpful to enrich the literature on green tax incentives and enterprise green transformation.