The impact of environmental tax policies on artificial intelligence investment: evidence from agri-food, food processing, and other industries

This study investigates the impact of China's Environmental Protection Tax on corporate investment in artificial intelligence (AI), with a particular focus on listed firms in the agri-food and food processing industries. Using the 2018 implementation of the Environmental Protection Tax Law as a...

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Bibliographic Details
Main Authors: Guangxing Hu, Bin Li, Juhao Lai
Format: Article
Language:English
Published: Frontiers Media S.A. 2025-07-01
Series:Frontiers in Sustainable Food Systems
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Online Access:https://www.frontiersin.org/articles/10.3389/fsufs.2025.1618551/full
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