The Influence of Environmental Protection Tax Law on Urban Land Green Use Efficiency in China: The Nonlinear Moderating Effect of Tax Rate Increase

被引：0

作者：

Peng, Cheng ^{[1
]}

Zhao, Lu ^{[1
]}

Liu, Liwen ^{[1
,2
]}

Chen, Jia ^{[3
]}

机构：

[1] Sichuan Univ, Coll Water Resource & Hydropower, Chengdu 610065, Peoples R China

[2] China Three Gorges Construct Engn Corp, Chengdu 610065, Peoples R China

[3] Shanghai Ocean Univ, Sch Econ & Management, Shanghai 201306, Peoples R China

来源：

SUSTAINABILITY | 2023年 / 15卷 / 16期

关键词：

land green use efficiency; Environmental Protection Tax Law; epsilon-based measure; difference-in-differences model; POLLUTION CHARGE; CO2; EMISSIONS; REDUCTION; REFORM; POWER;

D O I：

10.3390/su151612431

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

Due to the basic carrier function of land, the economic and ecological effects of Environmental Protection Tax Law (EPTL) will be reflected in the land use. Therefore, this article investigates the effect of EPTL on land green use efficiency (LGUE). To be specific, based on the panel data of 278 prefecture-level cities in China from 2012 to 2020, LGUE is evaluated through a global super efficiency epsilon-based measure (EBM) with unexpected output. Then, the reform of "sewage fee-to-tax" is regarded as a natural experiment to accurately evaluate the effect of EPTL on LGUE. The result that the implementation of EPTL significantly drives LGUE is confirmed. The mechanism tests show that the implementation of EPTL enhances the intensity of green innovation, promotes the optimization of industrial structure, and thereby improves LGUE. Moreover, we find that the moderating effect of tax rate increase is nonlinear and exhibits an inverted U-shape. That is, below a certain value, the tax rate increase will strengthen the EPTL's ability to improve LGUE. However, after exceeding the value, the tax rate increase will weaken the EPTL's ability to improve LGUE. Targeted suggestions are proposed for improving the environmental protection tax system and LGUE.

引用

页数：18