Family investment in education is an important variable influencing the educational attainment of children. Family investment in education is influenced by family income, and the increase in family income gap will aggravate the inequity of education and enhance the degree of intergenerational transmission of education. But the above theories need to be further tested in reality. This paper uses the 2018 China Family Panel Studies (CFPS) to verify the role of Chinese family income on intergenerational transmission of education through the education transition matrix and the mediating effect model, and examines the effect of college expansion policy on the mediating effect of family income on intergenerational transmission of education. The results show that: (1) The education level of parents has obvious transmissibility to the education level of children. The solidification rate of intergenerational transmission of education between parents and children is 25.72%, the upward mobility rate is 60.58% and the downward mobility rate is 13.70%. (2) The mediating effect model shows that the total effect of the parents’ education level on children’s education level is 0.279 and the direct effect is 0.272, and the family income plays a mediating effect in the intergenerational transmission of education, and the mediating degree reaches about 2.6%. (3) The expansion of higher education provides more opportunities for children of society, especially lower-middle-income families, to receive higher education, which weakens the mediating effect of family income in the intergenerational transmission of education. The findings of this paper provide support for policymakers to increase public investment in education.

The green energy structure transition is an effective means to achieve carbon emission reduction and sustainable energy development in the long term. Whether the carbon emissions trading scheme, a typical market-oriented environmental regulation, can realize a green energy structure transition has attracted widespread attention. Rather than focusing on the macro-effects of the carbon emissions trading scheme, this paper explores its effect on green energy structural transition in the power sector, which is a major carbon emitter by consuming non-renewable energy. With the multi-period difference-in-differences method, this study manually collects a panel data set of 103 listed power plants from 2011 to 2020 for a total of 1,030 samples and investigates the effect of the carbon emissions trading scheme on the proportion of clean energy power generation. The corresponding mechanism and heterogeneous effects are also examined. The results reveal: 1) The carbon emissions trading scheme increases the proportion of clean energy power generation significantly. This improvement is achieved by increasing clean energy power generation and decreasing thermal power generation. 2) Power companies to which power plants belong are private-owned and have lower debt-to-asset ratios and higher fixed asset ratios, or in regions with a high development level or strong environmental law enforcement, they are found to be more responsive to carbon emissions trading schemes. 3) Green technological innovation is the primary path for transitioning to a green energy structure, but it is not the only path.

The digital business model emerges as a new business model and gradually penetrates global industries, and countries are putting in place various digital strategies to support their development. As one of the important tools, taxation strategies are highly expected by countries, which not only describe the economic development pattern of a country but also show the digital leadership of a country. Some countries have introduced their own unilateral digital services tax to govern their digital business models, while others have looked more to the global minimum tax, resulting in the current situation of both a unilateral digital services tax and a global minimum tax. However, both of them are of great reference value for the tax governance of digital business models. This paper compares the development history of digital tax strategies, categorizes, and analyzes the design logic of existing digital tax strategies, and takes China, one of the major digital economy countries, as an example to propose China’s digital tax strategies by drawing on international experience. We set an example for the design of digital economy tax strategies for countries around the world so that they can manage digital business models more efficiently.