...Xue Yang Purpose This study aims to investigate the spillover effects of environmental taxation on human capital accumulation. Specifically, we test whether China's environmental protection tax reform, beyond its environmental goals, also promotes the enhancement of corporate human capital, and we...

... ability. Design/methodology/approach This study uses a sample of Chinese listed firms from 2008 to 2019 to analyse the influences of social security contributions on enterprise innovation, and the mediating effect of human capital accumulation. The OLS, DID test, placebo test, 2SLS are used to test...