Environmental Tax, SME Financing Constraint and Innovation. Evidence from OECD Countries
Tingbani, Ishmael, Salia, Samuel, Hussain, Javed G. and Alhassan, Yahaya (2021) Environmental Tax, SME Financing Constraint and Innovation. Evidence from OECD Countries. IEEE Transactions on Engineering Management. ISSN 0018-9391 (In Press)
Item Type: | Article |
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Abstract
This paper examines the impact of environmental tax on 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 study 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 study indicate that an increase in environmental tax leads to a decrease in SME innovation. Further, 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.
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Depositing User: Yahaya Alhassan |
Identifiers
Item ID: 13952 |
ISSN: 0018-9391 |
URI: http://sure.sunderland.ac.uk/id/eprint/13952 | Official URL: https://ieeexplore.ieee.org/xpl/RecentIssue.jsp?pu... |
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Date Deposited: 10 Sep 2021 16:08 |
Last Modified: 25 Jan 2022 08:51 |
Author: | Samuel Salia |
Author: | Yahaya Alhassan |
Author: | Ishmael Tingbani |
Author: | Javed G. Hussain |
University Divisions
University of Sunderland in LondonSubjects
Business and Management > Accounting and FinanceActions (login required)
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