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Abstract Whether environmental protection tax reform, as a critical instrument in China’s green development strategy, can effectively promote sustainable enterprise development remains a key proposition meriting exploration in theoretical research. This study empirically examines this proposition through the lens of operational risk, employing the Difference-in-Differences (DID) framework and analyzing data from Chinese listed enterprises between 2013 and 2022.
As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work.