毕茜, 李虹媛, 于连超, 2019. 高管环保经历嵌入对企业绿色转型的影响与作用机制[J]. 广东财经大学学报, 34(5): 4-21.〔BI Q, LI H Y, YU L C, 2019. The impact and its mechanisms of the executive with environmental experiences on corporate green transformation[J]. Journal of Guangdong University of Finance & Economics, 34(5): 4-21.〕

毕茜, 李萧言, 于连超, 2018. 环境税对企业竞争力的影响: 基于面板分位数的研究[J]. 财经论丛(7): 37-47.〔BI Q, LI X Y, YU L C, 2018. Research on the heterogeneity of quantiles between environmental tax and enterprise competitiveness: panel quantile regression analysis[J]. Collected Essays on Finance and Economics (7): 37-47.〕

毕茜, 于连超, 2016. 环境税的企业绿色投资效应研究: 基于面板分位数回归的实证研究[J]. 中国人口·资源与环境, 26(3): 76-82.〔BI Q, YU L C, 2016. Relationship between environmental taxes and enterprise green investment behavior: a panel quantile regression approach[J]. China Population, Resources and Environment, 26(3): 76-82.〕

曹慧平, 沙文兵, 2018. 公司治理对环境规制与技术创新关系的调节效应研究[J]. 财经论丛(1): 106-113.〔CAO H P, SHA W B, 2018. Moderating effect of corporate governance on the relationship between environmental

regulation and technological innovation[J]. Collected Essays on Finance and Economics(1): 106-113.〕

陈宇科, 刘蓝天, 董景荣, 2022. 环境规制工具、区域差异与企业绿色技术创新: 基于系统GMM和动态门槛的中国省级数据分析[J]. 科研管理, 43(4): 111-118.〔CHEN Y K, LIU L T, DONG J R, 2022. Environmental regulation tools, regional differences and green technology innovation of enterprises: an analysis of China ‘s provincial panel data based on the system GMM and dynamic threshold[J]. Science Research Management, 43(4): 111-118.〕

崔也光, 鹿瑶, 王京, 2021. 环境保护税对重污染行业企业自主技术创新的影响[J]. 税务研究(7): 60-65.〔CUI Y G, LU Y, WANG J, 2021. Impact of environmental taxes on independent innovation of enterprise in heavy pollution industries[J]. Taxation Research(7): 60-65.〕

范丹, 梁佩凤, 刘斌, 等, 2018. 中国环境税费政策的双重红利效应: 基于系统GMM与面板门槛模型的估计[J]. 中国环境科学, 38(9): 3576-3583.〔FAN D, LIANG P F, LIU B, et al, 2018. Analysis on the double dividend effects of the environmental tax and fee policies in China: the estimation of the system GMM and the panel threshold model[J]. China Environmental Science, 38(9): 3576-3583.〕

冯根福, 温军, 2008. 中国上市公司治理与企业技术创新关系的实证分析[J]. 中国工业经济(7): 91-101.〔FENG G F, WEN J, 2008. An empirical study on relationship between corporate governance and technical innovation of Chinese listed companies[J]. China Industrial Economics(7): 91-101.〕

贺娜, 李香菊, 2018. 企业异质性、环保税与技术创新: 基于税制绿化视角的研究[J]. 税务研究(3): 74-80.〔HE N, LI X J, 2018. Firm heterogeneity, environmental taxes and innovation: based on perspective of taxation greening[J]. Taxation Research(3): 74-80.〕

黄灿, 李善民, 2019. 股东关系网络、信息优势与企业绩效[J]. 南开管理评论, 22(2): 75-88, 127.〔HUANG C, LI S M, 2019. Shareholders link network, information advantage and firm performance[J]. Nankai Business Review, 22(2): 75-88, 127.〕

蒋伏心, 王竹君, 白俊红, 2013. 环境规制对技术创新影响的双重效应: 基于江苏制造业动态面板数据的实证研究[J]. 中国工业经济(7): 44-55.〔JIANG F X, WANG Z J, BAI J H, 2013. The dual effect of environmental regulations ‘ impact on innovation: an empirical study based on dynamic panel data of Jiangsu manufacturing[J]. China Industrial Economics(7): 44-55.〕

金友良, 谷钧仁, 曾辉祥, 2020. “环保费改税”会影响企业绩效吗?[J]. 会计研究(5): 117-133.〔JIN Y L, GU J R, ZENG H X, 2020. Does “environmental  protection fees replaced with environmental protection taxes” affect

corporate performance?[J]. Accounting Research(5): 117-133.〕

李冬琴, 2018. 环境政策工具组合、环境技术创新与绩效[J]. 科学学研究, 36(12): 2270-2279.〔LI D Q, 2018. The interaction of regulation policy instruments, environmental technological innovation and performance[J]. Studies in Science of Science, 36(12): 2270-2279.〕

李江, 刘春学, 蒋睿, 2021. 环境规制对云南省产业结构升级的影响[J]. 资源与产业, 23(3): 21-28.〔LI J, LIU C X, JIANG R, 2021. Impact of environmental regulations on upgrading industrial structure in Yunnan province[J]. Resources ＆ Industries, 23(3): 21-28.〕

林思宇, 石磊, 马中, 等, 2018. 环境税对高污染行业的影响研究: 以湖南邵阳高COD排放行业为例[J]. 长江流域资源与环境, 27(3): 632-637.〔LIN S Y, SHI L, MA Z, et al, 2018. Impact of environmental taxes on high pollution industries[J].  Resources and Environment in the Yangtze Basin, 27(3): 632-637.〕

刘金科, 肖翊阳, 2022. 中国环境保护税与绿色创新: 杠杆效应还是挤出效应?[J]. 经济研究, 57(1): 72-88.〔LIU J K, XIAO Y Y, 2022. China ‘s environmental protection tax and green innovation: incentive effect or crowding-out effect?[J]. Economic Research Journal, 57(1): 72-88.〕

刘樑, 李雪, 蒋攀, 2022. 环境保护税对企业绿色技术创新的影响: 基于环保投资的因果中介效应分析[J]. 河海大学学报(哲学社会科学版), 24(3): 50-59.〔LIU L, LI X, JIANG P, 2022. Impact of environmental protection tax on enterprises ‘ green technology innovation: causal mediation effect analysis based on environmental protection investment[J]. Journal of Hohai University(Philosophy and Social Sciences), 24(3): 50-59.〕

龙凤, 葛察忠, 林菲, 等, 2021. 环境保护税对企业绩效的影响研究: 基于税额标准的提高[J]. 中国环境管理, 13(5): 127-134.〔LONG F, GE C Z, LIN F, et al, 2021. Impact of environmental protection tax on corporate performance based on tax rate increase[J]. Chinese Journal of Environmental Management, 13(5): 127-134.〕

娄昌龙, 冉茂盛, 2015. 高管激励对波特假说在企业层面的有效性影响研究: 基于国有企业与民营企业技术创新的比较[J]. 科技进步与对策(19): 66-71.〔LOU C L, RAN M S, 2015. Executive incentive will affect on the Porter hypothesis on the enterprise level: a comparative study based on enterprises technological innovation of state-owned and private firm[J]. Science & Technology Progress and Policy(19): 66-71.〕

鲁桐, 党印, 2014. 公司治理与技术创新: 分行业比较[J]. 经济研究, 49(6): 115-128.〔LU T, DANG Y, 2014. Corporate governance and innovation: differences among industry categories[J]. Economic Research Journal, 49(6): 115-128.〕

牛美晨, 刘晔, 2021. 提高排污费能促进企业创新吗?: 兼论对我国环保税开征的启示[J]. 统计研究, 38(7): 87-99.〔NIU M C, LIU Y, 2021. Will higher sewage charges promote enterprise innovation?: with implications for the environmental protection tax in China[J]. Statistical Research, 38(7): 87-99.〕

齐绍洲, 林屾, 崔静波, 2018. 环境权益交易市场能否诱发绿色创新?: 基于我国上市公司绿色专利数据的证据[J]. 经济研究, 53(12): 129-143.〔QI S Z, LIN S, CUI J B, 2018. Do environmental rights trading schemes induce green innovation?: evidence from listed firms in China[J]. Economic Research Journal, 53(12): 129-143.〕

商波, 杜星宇, 黄涛珍, 2021. 基于市场激励型的环境规制与企业绿色技术创新模式选择[J]. 软科学, 35(5): 78-84.〔SHANG B, DU X Y, HUANG T Z, 2021. Market incentive-oriented environmental regulation and the pattern selection of enterprises ‘ green technology innovation[J]. Soft Science, 35(5): 78-84.〕

史贝贝, 冯晨, 张妍, 等, 2017. 环境规制红利的边际递增效应[J]. 中国工业经济(12): 40-58.〔SHI B B, FENG C, ZHANG Y, et al, 2017. Increasing marginal effect of environmental regulation dividend[J]. China Industrial Economics(12): 40-58.〕

田红娜, 刘思琦, 2021. 政府补贴对绿色技术创新能力的影响[J]. 系统工程, 39(2): 34-43.〔TIAN H N, LIU S Q, 2021. The effect of government subsidies on green technology innovation capability[J]. Systems Engineering, 39(2): 34-43.〕

田利辉, 关欣, 李政, 等, 2022. 环境保护税费改革与企业环保投资: 基于《环境保护税法》实施的准自然实验[J]. 财经研究, 48(9): 32-46, 62.〔TIAN L H, GUAN X, LI Z, et al, 2022. Reform of environmental protection fee-to-tax and enterprise environmental protection investment: a quasi-natural experiment based on the implementation of the environmental protection tax law[J]. Journal of Finance and Economics, 48(9): 32-46, 62.〕

王建华, 韩子烨, 顾雪松, 2022. 环境税改革与资源型企业全要素生产率: 基于《环境保护税法》实施的准自然实验[J]. 北京工商大学学报(社会科学版), 37(6): 111-124.〔WANG J H, HAN Z Y, GU X S, 2022. Environment tax reform and resource-based enterprises ‘ total factor productivity: quasi-natural experiment based on the implementation of environmental protection tax law of the People ‘s Republic of China[J]. Journal of Beijing Technology and Business University (Social Sciences), 37(6): 111-124.〕

王珮, 杨淑程, 黄珊, 2021. 环境保护税对企业环境、社会和治理表现的影响研究: 基于绿色技术创新的中介效应[J]. 税务研究(11): 50-56.〔WANG P, YANG S C, HUANG S, 2021. Research on impact of environmental protection on environment, society and governance performance: test of intermediary effect based on green technological innovation[J]. Taxation Research(11): 50-56.〕

韦庆明, 赵欣欣, 冯馨, 等, 2022. 环境规制、绿色创新与产业结构升级: 基于省际面板数据的空间杜宾模型分析[J]. 资源与产业, 24(6): 54-63.〔WEI Q M, ZHAO X X, FENG X, et al, 2022. Environmental regulations, green innovation and industrial structural upgrade based on provincial panel data spatial Dubin model[J]. Resources & Industries, 24(6): 54-63.〕

温忠麟, 张雷, 侯杰泰, 等, 2004. 中介效应检验程序及其应用[J]. 心理学报(5): 614-620.〔WEN Z L, ZHANG L, HOU J T, et al, 2004. Testing and application of the mediating effects [J]. Acta Psychologica Sinica(5): 614-620.〕

武云亮, 钱嘉兢, 张廷海, 2021. 环境规制、绿色技术创新与长三角经济高质量发展[J]. 华东经济管理, 35(12): 30-42.〔WU Y L, QIAN J J, ZHANG T H, 2021. Environmental regulation, green technology innovation, and high-quality economic development in the Yangtze River Delta[J]. East China Economic Management, 35(12): 30-42.〕

谢贞发, 陈涓, 2022. 环境保护税税额省际差异对企业绿色技术创新影响的实证分析[J]. 国际税收(4): 67-74.〔XIE Z F, CHEN J, 2022. An empirical analysis of the impacts of interprovincial differences in environmental protection tax standards on enterprise green technological innovation[J]. International Taxation in China(4): 67-74.〕

徐建中, 贯君, 林艳, 2017. 制度压力、高管环保意识与企业绿色创新实践: 基于新制度主义理论和高阶理论视角[J]. 管理评论, 29(9): 72-83.〔XU J Z, GUAN J, LIN Y, 2017. Institutional pressures, top managers ‘ environmental awareness and environmental innovation practices: an institutional theory and upper echelons theory perspective[J]. Management Review, 29(9): 72-83.〕

杨蓉, 彭安祺, 2021. 环境规制、技术创新与重污染企业绩效[J]. 华东师范大学学报(哲学社会科学版), 53(1): 129-141, 173-174.〔YANG R, PENG A Q, 2021. Environmental regulation, technological innovation and the performance of heavily polluting enterprises[J]. Journal of East China Normal University(Humanities and Social Sciences), 53(1): 129-141, 173-174.〕

杨杨, 杨雨诗, 杜剑, 2022. 环保税对企业全要素生产率的影响研究[J]. 中央财经大学学报(7): 14-24, 47.〔YANG Y, YANG Y S, DU J, 2022. Research on the impact of environmental protection tax on total factor productivity of enterprises[J]. Journal of Central University of Finance & Economics(7): 14-24, 47.〕

易颜新, 裘凯莉, 2020. “重奖轻罚”能推动企业创新吗?: 基于内部控制与内部治理调节作用的视角[J]. 南京审计大学学报, 17(5): 40-50.〔YI Y X, QIU K L, 2020. Can “heavy reward and mild punishment” promote corporate innovation?: based on the perspective of internal control and internal governance[J]. Journal of Nanjing Audit University, 17(5): 40-50.〕

余伟, 陈强, 陈华, 2017. 环境规制、技术创新与经营绩效: 基于37个工业行业的实证分析[J]. 科研管理, 38(2): 18-25.〔YU W, CHEN Q, CHEN H, 2017. Environmental regulation, technological innovation and economic performance based on an empirical analysis of 37 industries[J]. Science Research Management, 38(2): 18-25.〕

张爱美, 李夏冰, 金杰, 等, 2021. 环境规制、代理成本与公司绩效: 来自化工行业上市公司的经验证据[J]. 会计研究(8): 83-93.〔ZHANG A M, LI X B, JIN J, et al, 2021. Environmental regulation, agency cost and corporate performance: empirical evidence from listed companies in the chemical industry[J]. Accounting Research(8): 83-93.〕

张成, 陆旸, 郭路, 等, 2011. 环境规制强度和生产技术进步[J]. 经济研究(2): 113-124.〔ZHANG C, LU Y, GUO L, et al, 2011. The intensity of environmental regulation and technological progress of production[J]. Economic Research Journal (2): 113-124.〕

张完定, 崔承杰, 王珍, 2021. 基于治理机制调节效应的技术创新与企业绩效关系研究: 来自上市高新技术企业的经验数据[J]. 统计与信息论坛, 36(3): 107-118.〔ZHANG W D, CUI C J, WANG Z, 2021. Research on the relationship between technological innovation and enterprise performance based on the regulation effect of governance mechanism: empirical data from high-tech listed enterprises[J]. Journal of Statistics and Information, 36(3): 107-118.〕

张渝, 王娟茹, 2018. 主观规范对绿色技术创新行为的影响研究[J]. 软科学, 32(2): 93-95.〔ZHANG Y, WANG J R, 2018. The effect of subjective norm on green technological innovative behavior[J]. Soft Science, 32(2): 93-95.〕

张玉娟, 汤湘希, 2018. 股权结构、高管激励与企业创新: 基于不同产权性质A股上市公司的数据[J]. 山西财经大学学报, 40(9): 76-93.〔ZHANG Y J, TANG X X, 2018. Ownership structure, executive incentive and firm innovation: based on the data of A-share listed companies with different property rights[J]. Journal of Shanxi University of Finance and Economics, 40(9): 76-93.〕

张在旭, 黄卓琳, 2020. 中国省际绿色技术创新效率测度及影响因素研究[J]. 资源与产业, 22(6): 1-8.〔ZHANG Z X, HUANG Z L, 2020. Measurement and factors of China ‘s provincial green technical innovation efficiency[J]. Resources ＆ Industries, 22(6): 1-8.〕

张兆国, 曹丹婷, 张弛, 2018. 高管团队稳定性会影响企业技术创新绩效吗？: 基于薪酬激励和社会关系的调节作用研究[J]. 会计研究(12): 48-55.〔ZHANG Z G, CAO D T, ZHANG C, 2018. Does TMT stability affect enterprise technological innovation performance?: the moderating effect of compensation incentive and human relationship[J]. Accounting Research(12): 48-55.〕

ABDULLAH S, MORLEY B, 2014. Environmental taxes and economic growth: evidence from panel causality tests[J]. Energy Economics, 42: 27-33. 

DENG Y, YOU D, ZHANG Y, 2021. Research on improvement strategies for low-carbon technology innovation based on a differential game: the perspective of tax competition[J]. Sustainable Production and Consumption, 26: 1046-1061. 

GREENSTONE M, 2002. The impacts of environmental regulations on industrial activity: evidence from the 1970 and 1977 Clean Air Act amendments and the census of manufactures[J]. Journal of Political Economy, 110(6): 1175-1219. 

GUPTA H, BARUA M K, 2018. A grey Dematel-based approach for modeling enablers of green innovation in manufacturing organizations[J]. Environmental Science and Pollution Research, 25(10): 9556-9578. 

MARDONES C, FLORES B, 2018. Effectiveness of a CO₂ tax on industrial emissions[J]. Energy Economics, 71: 370-382. 

PEARCE D, 1991. The role of carbon taxes in adjusting to global warming[J]. The Economic Journal, 101: 938-948. 

PORTER M E, VAN DER LINDE C, 1995. Toward a new conception of the environment-competitiveness relationship[J]. Journal of Economic Perspectives, 9(4): 97-118. 

PREST B C, KRUPNICK A, 2021. How clean is “refined coal”?: an empirical assessment of a billion-dollar tax credit[J]. Energy Economics, 97: 105023. 

TANG E, LIU F, ZHANG J, et al, 2014. A model to analyze the environmental policy of resource reallocation and pollution control based on firms ‘ heterogeneity[J]. Resources Policy, 39: 88-91. 

WEISS J, STEPHAN A, ANISIMOVA T, 2019. Well-designed environmental regulation and firm performance: Swedish evidence on the Porter hypothesis and the effect of regulatory time strategies[J]. Journal of Environmental Planning and Management, 62(2): 342-363. 

YI Y, WEI Z, FU C, 2021. An optimal combination of emissions tax and green innovation subsidies for polluting oligopolies[J]. Journal of Cleaner Production, 284: 124693.