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Open access Oct 2026

Environmental Protection Tax and Corporate Green Innovation Persistence: Evidence from China

Enhancing corporate green innovation persistence plays a vital role in shifting economic and social development toward greener, low-carbon models. This study treats the environmental protection tax (EPT) as an external institutional shock to the corporate green innovation system. Using data on Chinese A-share firms lis...

Ying Zhang, Shu-Ting Wang, Y. Sun · 0 citations

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