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Can all types of tax burdens negatively affect corporate innovation activities? The Chinese Environmental Protection Tax Law provides a chance to investigate the impact of environmental taxes on corporate green innovation. Using a large sample of Chinese listed firms for the 2015-2019 period and...
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Purpose – The purpose of this paper is to increase understanding of the real situation of Enterprise's Sustainable Innovation (ESI) in China. Design/methodology/approach – First, the paper analyzes the practice of Chinese ESI in the past 30 years, and then reviews research results of the...
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