Shandong Research Institute of Industrial Technology, Shandong, China.
School of Business, Guangdong University of Foreign Studies, Guangzhou China.
PLoS One. 2023 Jun 23;18(6):e0286033. doi: 10.1371/journal.pone.0286033. eCollection 2023.
A popular subject of general interest is the connection between corporate social responsibility, research and development, tax policy, and the purchase of green bonds. To encourage the coordinated growth of the economy and a pollution-free environment, it is crucial to understand how they interact. The paper develops a theoretical framework based on the general equilibrium theory's multi-sector model to examine how tax competition affects environmental degradation. The existence of such an effect, which is a threshold effect resulting from corporate social responsibility (CSR), and how it is impacted by CSR are theoretically established. The study used Moroccan province panel data from 2000 to 2022 and the spatial panel threshold model. The empirical finding demonstrates the importance of the threshold impact of CSR since reduced tax competition tends to worsen environmental degradation when CSR is above the threshold value and to reduce it when CSR is below the threshold value. The study also reveals that the impact of tax competitiveness varies regionally. Several policy suggestions are then put out to assist Morocco in reducing environmental pollution through taxation.
一个热门的大众话题是企业社会责任、研发、税收政策和绿色债券购买之间的联系。为了鼓励经济和无污染环境的协调增长,了解它们之间的相互作用至关重要。本文基于一般均衡理论的多部门模型,构建了一个理论框架,以研究税收竞争如何影响环境恶化。从理论上确立了这种效应的存在,即企业社会责任(CSR)所产生的门槛效应,以及 CSR 如何影响这种效应。本研究使用了 2000 年至 2022 年摩洛哥省级面板数据和空间面板门槛模型。实证结果表明 CSR 的门槛影响很重要,因为当 CSR 高于门槛值时,降低税收竞争往往会加剧环境恶化,而当 CSR 低于门槛值时,降低税收竞争则会减轻环境恶化。该研究还揭示了税收竞争的影响具有区域性差异。然后提出了一些政策建议,以帮助摩洛哥通过税收来减少环境污染。