University of International Business and Economics

The Effect of Government Green Procurement on Green Exports: Evidence From China

ABSTRACT This paper examines whether government green procurement promotes firms' green exports in China. Using firm‐level data, we find that firms included in government green procurement lists export 39% more environmental products on average than other firms. Mechanism analyse...

Does Supply-Chain Digitalization Policy Reshape Supplier Selection? Evidence from China’s Supply Chain Innovation and Application Pilot Program

Although government-directed supply-chain programs increasingly seek to enhance firms’ operational capabilities, their downstream effects on supplier selection—and the firm-level conditions that shape these effects—remain underexplored. Using China’s 2018 Supply Chain Innovation...

How do capital tax incentives affect carbon productivity? Evidence from China’s VAT reform

China launched a pilot value-added tax reform in 2004 that allowed eligible firms to deduct input VAT on purchases of fixed assets, thereby lowering the user cost of capital. Using firm-level panel data from 2001 to 2008 and a difference-in-differences design, we find that the re...

Tax Enforcement and Corporate Green Practices: Government–Firm Reciprocity in China's Low‐carbon City Pilot Program

Despite rising expectations for firms to fulfil environmental responsibilities, there is increasing emphasis on collaborative efforts between firms and governments to tackle sustainability challenges. This study demonstrates that governments can adjust tax enforcement to motivate...