Chinese Firm Green Innovation Response to Environmental Tax Reform

Replication Data for Environmental Tax Reform and Green Innovation integrates panel data on Chinese A-share listed firms. It includes green patent applications, firm financials, governance data, investor holdings, and pollution exposure indicators. The dataset was authored by Longteng Ji and hosted on Harvard Dataverse, with a last update in March 2026.

Use Cases

• Analyze the relationship between firm-level environmental attention metrics and strategic versus substantive green patent applications.
• Model the impact of institutional investor holdings and supply-chain linkages on a firm's green innovation composition post-tax reform.
• Train a classifier to predict firm pollution exposure (e.g., PM2.5, dust) based on its substantive green innovation activity and governance characteristics.
• Conduct a Difference-in-Differences analysis using firm financial characteristics and spatial pollution indicators to isolate the policy effect of the 2018 tax law.

Strengths

• Integrates multiple data sources including patent applications, financial reports, and pollution exposure indicators.
• Designed specifically for robust Difference-in-Differences econometric analysis of a 2018 policy change.

Limitations

• Specific row count, column count, and sample size details are unavailable.
• The dataset's temporal coverage relative to the 2018 reform is not explicitly stated.

Provenance

Source

Harvard Dataverse, authored by Longteng Ji.

Collection Method

Constructed from panel data on Chinese A-share listed firms, integrating multiple external sources.

Time Range

Centered around China's 2018 Environmental Protection Tax Law reform.

Freshness

null

Geography

China, specifically firms listed on the A-share market.