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  <dc:date>2026-06-01</dc:date>
  <dc:title>Data, code and appendix of the research on the impact of environmental tax incentives on corporate innovation</dc:title>
  <dc:identifier>doi:10.57760/sciencedb.j00289.00331</dc:identifier>
  <dc:language>en</dc:language>
  <dc:description>This dataset includes the data, code, and parts not presented in the main text due to space limitations, as well as descriptive statistics of variables and robustness test results, required for the article &amp;quot;Research on the Impact of Environmental Tax Incentives on Enterprise Innovation&amp;quot;.&amp;nbsp;</dc:description>
  <dc:subject>Environmental Tax Incentives; Descriptive Statistics; Robustness Test</dc:subject>
  <dc:creator>Wang Wei</dc:creator>
  <dc:creator>Dong Chengxing</dc:creator>
  <dc:creator>Luo Mingling</dc:creator>
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