Evidence on the Porter hypothesis: China’s Resource Tax Law may be a path to achieve corporate sustainable development

• Xiaoqi Zhang,

  Roles Conceptualization, Data curation, Software, Writing – original draft

  Affiliation School of Finance, Chongqing Technology and Business University, Nan’an District, Chongqing, China

  https://orcid.org/0009-0006-7741-2814

  ⨯
• Yu He

  Roles Methodology, Visualization, Writing – review & editing

  * E-mail: yu.he@ctbu.edu.cn

  Affiliation School of Finance, Chongqing Technology and Business University, Nan’an District, Chongqing, China

  https://orcid.org/0000-0002-2147-3902

  ⨯