Does Green Finance Promote Export Sophistication? An Analysis of the Moderating Effect Based on Green Taxes

This study examines the impact of green finance on export technological complexity by using panel data from 30 provincial-level administrative units in China 2011 to 2019. The finds that significantly promotes sophistication; with promotion effect varying geographical location and institutional environment, mechanism test shows upgrading industrial structure enhancing innovation are two transmission paths for enhance sophistication. Additionally, tax moderates threshold reveals structures, as well their upgrades innovation, have a single threshold. However, they need reach certain value before can play role fullest, while has marginal increasing effect. provides new perspective relationship between sophistication, empirical evidence current policies development real economy.