ArticleInternational journal of environmental research and public health2022
Tax Policy and Total Factor Carbon Emission Efficiency: Evidence from China's VAT Reform.
Article in International journal of environmental research and public health, 2022. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 5 papers.
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5 citing papers in PubMed.
- Fintech's role in carbon emission efficiency: dynamic spatial analysis.Scientific reports · 2024Article
- Article
- The impact of the carbon trading market on urban coordinated development in China.Environmental science and pollution research international · 2024Article
- Evaluation and prediction of carbon emission from logistics at city scale for low-carbon development strategy.PloS one · 2024Article
- Can River Chief System Policy Improve Enterprises' Energy Efficiency? Evidence from China.International journal of environmental research and public health · 2023Article
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4 authors.
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Abstract
China, the world's largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total factor carbon emission efficiency (TFCEE). Using the Value Added Tax (VAT) reform in China as an exogenous shock and undesirable-SBM model to measure the total factor carbon emission efficiency of 282 cities in China from 2003 to 2019, our multiple difference-in-difference (DID) estimates show that VAT reform significantly improves the TFCEE in the city level. These potential mechanisms show that VAT reform has promoted upgrading industrial structures, stimulated technological innovation, improved human capital, introduced FDI through four channels, and enhanced the TFCEE. The heterogeneity study found that VAT reform has a higher effect on promoting TFCEE in coastal and large megacities than in inland and small and medium-sized cities. This study provides a theoretical basis for policy instruments to improve energy efficiency and the environment.
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