The impact of environmental protection tax on green total factor productivity: China's exceptional approach

被引：4

作者：

Yang, Zhiwei ^{[1
]}

Zeng, Qi ^{[1
]}

Wang, Yu ^{[1
]}

机构：

[1] Shanghai Univ Finance & Econ, Sch Publ Econ & Adm, 777 Guoding Rd, Shanghai 200433, Peoples R China

来源：

ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY | 2024年

基金：

中国国家自然科学基金;

关键词：

Environmental protection tax; Green total factor productivity; Green economic growth; E62; H23; Q56; Q58; WATER-POLLUTION; ENERGY; GROWTH; REDUCTION; EMISSIONS; GENERATION; EFFICIENCY; DIOXIDE; EXPORTS; AIR;

D O I：

10.1007/s10668-024-04860-7

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

To empirically assess green taxation's role in environmental preservation, we leverage China's Environmental Protection Tax (EPT) law implementation as a quasi-natural experiment to examine its influence on Green Total Factor Productivity (GTFP). Our empirical results suggest that GTFP improved more considerably in localities that raised their EPT minimum taxable threshold. EPT affects GTFP through three primary mechanisms. First, it enhances the efficiency of solid waste utilization, contributing to environmental governance. Next, the law stimulates local advancements in green innovation. Finally, it elevates social awareness and commitment towards environmental protection. In addition, we discover that when two adjoining localities jointly raise their EPT taxable threshold, the effect on their GTFP is magnified due to spatial spillovers.

引用

页数：28

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[1] Coping with public-private partnership issues: A path forward to sustainable agriculture [J].