The substitution effect means that when a certain tax collection and tax rate changes affect relative prices or relative benefits, people choose another consumption or activity to replace the original consumption or activity. According to the above definitions, Which of the following do not involve substitution effects:. ["After China's accession to the WTO, the tax rate on many imported goods has been reduced, and people are buying more of these goods.", 'After the progressive salary rate is increased, many white-collar workers choose to use rest to replace part of their working hours.', 'In 1747, a window tax was levied in Britain. To avoid paying taxes, most people blocked their windows.', 'After the state began to levy taxes on crude oil used in industrial boilers, many enterprises have upgraded their equipment or switched to other raw materials.']