Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
Sign Up to like & getrecommendations! Published in 2025 at "Business Strategy and the Environment"
DOI: 10.1002/bse.70025
Abstract: This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed… read more here.
Keywords: climate risk; sensitive firms; climate; tax ... See more keywords