Can "environmental protection fee to tax" reduce carbon emissions? Evidence from China

被引：15
|
作者：
Du, Jiangze [1 ]
Li, Zhiwei [1 ]
Shi, Guoping [2 ]
Wang, Bin [3 ]
机构：
[1] Jiangxi Univ Finance & Econ, Sch Finance, Nanchang, Peoples R China
[2] Shanghai Business Sch, Res Ctr Finance, Shanghai, Peoples R China
[3] Shanghai Business Sch, Fac Profess Finance & Accountancy, 2271 West Zhong Shan Rd, Shanghai 200235, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2024年 / 62卷
基金：
中国国家自然科学基金;
关键词：
Environmental protection fee to tax; Carbon emissions; Green technological Innovation; Sustainable development; 10 OECD COUNTRIES; INTENSITY; ORGANIZATION; BEHAVIOR; PROGRESS;
D O I：
10.1016/j.frl.2024.105184
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper investigates the impact of "environmental protection fee to tax" policy on carbon emissions, officially implemented on January 1, 2018 in China. Using a novel dataset covering Chinese firms from 2015 to 2020, our findings reveal a significant reduction in carbon emissions attributable to the "environmental protection fee to tax" policy. Additional analysis suggests that enhancing green technological innovation and executives environmental awareness can facilitate the positive impacts of "environmental protection fee to tax" policy on carbon emissions. Notably, heterogeneity tests underscore that the policy's adverse effects are more pronounced among nonstate -owned enterprises, companies located in eastern regions, and small-scale enterprises in China.
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页数：10
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