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The impact of environmental tax laws on heavy-polluting enterprise ESG performance: A stakeholder behavior perspective

Public PolicyEnvironmental PerformanceEnvironmental LawEnvironmental Tax LawsEnvironmental Impact AssessmentBusinessLawEnvironmental TaxationEnergy TaxationEnvironmental EconomicsTax PolicyEnvironmental PlanningTax AvoidanceEsg PerformanceEnvironmental PolicyTax LawStakeholder Behavior Perspective