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Taking environmental protection into consideration, China introduced the new Environmental Protection Tax Law in 2018, which levies taxes for pollutants with higher standards. The vast majority of existing studies have investigated the impacts of environmental taxes (ETs) at the city level or province level. In contrast, we estimate their effects on pollutant reductions for fossil-fuel power plants in 30 provinces in China. Our results show that ETs have positive effects on pollutant emission reductions compared with the pollution discharge
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