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Fig 1.

The location of “1+9” water resources tax reform pilot areas.

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Fig 2.

Theoretical framework of water resource tax policy field.

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Table 1.

Selection and calibration of condition variables.

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Table 2.

“1+9” water resource tax reform pilot policy evaluation index scores.

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Table 3.

Truth table.

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Table 4.

Analysis of conditions for necessity consistency and coverage.

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Table 5.

Condition combinations for the effect of water resource tax policy.

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Table 5 Expand