Environmental regulation and carbon emission efficiency: Evidence from pollution levy standards adjustment in China

• Yi He,

  Roles Conceptualization, Data curation, Formal analysis, Methodology

  Affiliation Work Committee for Offices Directly Under Chongqing Municipality, China

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• Xiang Zhang,

  Roles Formal analysis, Writing – original draft

  Affiliation Accounting School, Chongqing University of Technology, Chongqing, China

  https://orcid.org/0000-0002-5801-2886

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• Qinghua Xie

  Roles Formal analysis, Methodology, Writing – review & editing

  * E-mail: xieqinghua@zjkju.edu.cn

  Affiliation Guangdong Western Digital Intelligence Accounting Development Research Center, Zhanjiang University of Science and Technology, China

  https://orcid.org/0009-0003-8500-6371

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