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)

[img] PDF
13952.pdf - Accepted Version

Download (843kB)
[img] PDF
FINAL VERSION.pdf - Published Version
Restricted to Repository staff only

Download (626kB)

Search Google Scholar

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.

Item Type: Article
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
Subjects: Business and Management > Accounting and Finance
Divisions: University of Sunderland in London
Depositing User: Yahaya Alhassan
Date Deposited: 10 Sep 2021 16:08
Last Modified: 15 Sep 2021 09:09
URI: http://sure.sunderland.ac.uk/id/eprint/13952
ORCID for Samuel Salia: ORCID iD orcid.org/0000-0002-5651-5009
ORCID for Yahaya Alhassan: ORCID iD orcid.org/0000-0001-6700-635X

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year