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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

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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More Information

Additional Information: © 2021 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works
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...

Users with ORCIDS

ORCID for Samuel Salia: ORCID iD orcid.org/0000-0002-5651-5009
ORCID for Yahaya Alhassan: ORCID iD orcid.org/0000-0001-6700-635X

Catalogue record

Date Deposited: 10 Sep 2021 16:08
Last Modified: 25 Jan 2022 08:51

Contributors

Author: Samuel Salia ORCID iD
Author: Yahaya Alhassan ORCID iD
Author: Ishmael Tingbani
Author: Javed G. Hussain

University Divisions

University of Sunderland in London

Subjects

Business and Management > Accounting and Finance

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