The impact of environmental protection tax reform on low-carbon total factor productivity: Evidence from China's fee-to-tax reform

Lingqian Kong, Zhaoyang Li, Biqian Liu and Kai Xu

Energy, 2024, vol. 290, issue C

Abstract: The low-carbon transformation is the key to China's high-quality economic development. This paper uses the panel data of 278 Chinese cities to measure low-carbon total factor productivity (LCTFP) and examines the impact of environmental protection tax (EPT) reform on LCTFP. EPT significantly promotes LCTFP. The promotion effect is more significant in the lower administrative level and resource-based cities in central and western regions. EPT promotes LCTFP through three channels including green technology innovation (GTI) effect, industrial structure upgrading effect and forcing effect. EPT has a negative spatial spillover effect on LCTFP in neighboring areas. This paper provides important empirical evidence for further advancing the EPT in China.

Keywords: Low-carbon total factor productivity; Environmental protection tax reform; Environmental regulation; Green technology innovation (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:energy:v:290:y:2024:i:c:s0360544223036101

DOI: 10.1016/j.energy.2023.130216

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