The effects of the environmental protection tax law on heavily polluting firms in China

• Huwei Wen,

  Roles Conceptualization, Funding acquisition

  Affiliations Research Center of the Central China for Economic and Social Development, Nanchang University, Nanchang, Jiangxi, China, Department of Economics, School of Economics and Management, Nanchang University, Nanchang, Jiangxi, China

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• Weifeng Deng,

  Roles Writing – original draft

  Affiliation Department of Economics, School of Economics and Management, Nanchang University, Nanchang, Jiangxi, China

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• Quanen Guo

  Roles Formal analysis, Writing – review & editing

  * E-mail: annaguo@ncu.edu.cn

  Affiliation Department of Tourism Management, School of Tourism, Nanchang University, Nanchang, Jiangxi, China

  https://orcid.org/0000-0002-2595-2521

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