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Lidao He

Biographic Data

ID8362350
NAMELidao He
GIVEN NAMESLidao
FAMILY NAMEHe
SIGNATUREHE L
AFFILIATIONSYunnan University of Finance And Economics
VERIFIEDNo
TOTAL WORKS1
TOTAL CITATIONS0
WORKS AS AUTHOR1
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2026
LATEST PUBLICATION YEAR2026
H-INDEX0
  • How do environmental protection taxes affect the ESG performance of heavy polluters? Evidence from China

    Open Access•Lidao He, Yaqian Li et al.•ARTICLE•Humanities and Social Sciences…•2026

    As a pivotal measure in the green-oriented reform of China’s tax system, the Environmental Protection Tax plays a crucial role in exploring how tax policies regulate enterprises’ environmental and social behaviors. In this paper, based on the implementation of environmental protection tax as a quasi-natural experiment, we empirically investigate the impact of environmental protection tax on the ESG performance of heavily polluting enterprises bas…

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  • How do environmental protection taxes affect the ESG performance of heavy polluters? Evidence from China

    Open Access•Lidao He, Yaqian Li et al.•ARTICLE•Humanities and Social Sciences…•2026

    As a pivotal measure in the green-oriented reform of China’s tax system, the Environmental Protection Tax plays a crucial role in exploring how tax policies regulate enterprises’ environmental and social behaviors. In this paper, based on the implementation of environmental protection tax as a quasi-natural experiment, we empirically investigate the impact of environmental protection tax on the ESG performance of heavily polluting enterprises bas…

Action plan (1 work) · China (1 work) · Energy, Environment, Economic Growth (1 work) · Environmental Sustainability in Business (1 work) · Environmental tax (1 work) · Incentive (1 work) · Regulation and Compliance Studies (1 work) · Sustainable development (1 work) · Tax credit (1 work) · Tax reform (1 work)

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