Research on the Impact of Environmental Protection Tax on Total Factor Productivity of Heavily Polluting Enterprises

Qiuyue Ma ()
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Qiuyue Ma: Anhui University, School of Economics

A chapter in Proceedings of the 2025 7th International Conference on Economic Management and Cultural Industry (ICEMCI 2025), 2025, pp 511-518 from Springer

Abstract: Abstract Exploring the influence mechanism of environmental protection tax on the total factor productivity of heavy polluting enterprises and its effect based on the perspective of green technology innovation is conducive to accelerating enterprises to realize green and low-carbon transformation. Based on the panel data of heavy pollution industry of A-share listed companies in 2015-2023, the article empirically examines the impact of the implementation of environmental protection tax on the total factor productivity of heavy pollution enterprises by using double difference model (DID). The results show that (1) the implementation of environmental protection tax significantly increases the total factor productivity of heavy polluting enterprises in the tax burden boosting region. (2) Further analysis reveals that the implementation of environmental protection tax can positively affect the total factor productivity of heavily polluting enterprises in the tax burden raising area through green technology innovation. Secondly, the enhancement effect of environmental protection tax on total factor productivity is more significant among private enterprises, enterprises with high R&D investment intensity and those in the eastern region. The above findings provide policy insights to effectively utilize the environmental and economic effects brought by the implementation of the environmental protection tax policy in the context of green and low-carbon development, to accelerate the green and low-carbon transformation of enterprises and to realize high-quality economic development.

Keywords: environmental protection tax; heavy polluters; total factor productivity; green technology innovation (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-888-2_50

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DOI: 10.2991/978-94-6463-888-2_50

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