Environmental Tax, SME Financing Constraint, and Innovation: Evidence From OECD Countries

被引：15

作者：

Tingbani, Ishmael ^{[1
]}

Salia, Samuel ^{[2
]}

Hussain, Javed Ghulam ^{[3
]}

Alhassan, Yahaya ^{[4
]}

机构：

[1] Univ Southampton, Southampton SO17 1BJ, Hants, England

[2] De Montfort Univ, Leicester LE1 9BH, Leics, England

[3] Birmingham City Univ, Birmingham B5 5JU, W Midlands, England

[4] Univ Sunderland, London Campus, London SR1 3SD, England

来源：

IEEE TRANSACTIONS ON ENGINEERING MANAGEMENT | 2023年 / 70卷 / 03期

关键词：

Finance; Technological innovation; Economics; Instruments; Costs; Green products; Economic indicators; Environmental tax; governance; green innovation; small and medium enterprises (SME) financial constraints; RESEARCH-AND-DEVELOPMENT; POLICY INSTRUMENTS; POLITICAL INSTABILITY; CREDIT CONSTRAINTS; GREEN INNOVATION; CASH HOLDINGS; PERFORMANCE; GOVERNANCE; GROWTH; IMPLEMENTATION;

D O I：

10.1109/TEM.2021.3110812

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This article examines the impact of an environmental tax on small and medium enterprise (SME) innovation and how SME financing constraint moderates this relationship. Given the paucity of research on the implications of financing constraints on SMEs' green innovative activities, the article adopts cross-country panel data to investigate the impact of environmental tax on SME's innovative activities across 24 OECD countries for the period 2000-2019. Results from our article indicate that an increase in environmental tax leads to a decrease in SME innovation. Furthermore, we also find that financing constraint positively moderates the relationship between environmental tax and SME innovation. Our findings shed new light on the theoretical and practical implications of financing constraints on SMEs' green innovative activities.

引用

页码：1006 / 1025

页数：20

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