The impact of environmental protection tax reform on total factor energy efficiency

作者：Kong, Lingqian; Wang, Simin; Xu, Kai^*

来源：Clean Technologies and Environmental Policy, 2023.

DOI：10.1007/s10098-023-02668-z

• Environmental protection tax reform
• Total factor energy efficiency
• Technological innovation
• Industrial structure upgrading

Environmental protection tax is of great significance to the realization of an environment-friendly society. Using data from 280 Chinese cities from 2010 to 2020, this paper measures total factor energy efficiency in China by the super slack-based measure model. The impact of China's environmental protection tax reform on total factor energy efficiency is tested through differences-in-differences method, and its transmission mechanism is explored. Environmental protection tax reform policies have a significant positive impact on total factor energy efficiency. Environmental protection tax reform policies have greater impact on resource-intensive cities in central region and cities with lower initial energy efficiency. Cities with increased tax have positive spillover effects on the neighboring cities. This study provides empirical evidence for further optimization of environmental protection taxes and energy efficiency. The structure of the environmental tax system should be optimized, and the environmental tax policy should be implemented according to local conditions.

• 单位
  北京林业大学; 浙江农林大学; 桂林理工大学