The effect of green tax on reducing pollution and carbon under the background of"double carbon"
Revealing the effect of green taxation on China's pollution reduction and carbon reduction is conducive to further optimizing China's tax system and innovating the path of pollution reduction and carbon reduction,and accelerating the realization of the"double carbon"goal.Based on the panel data of 30 provinces,regions and municipalities in China from 2008 to 2022,a fixed effect model and a spatial econometric model were constructed to empirically test the mechanism of green taxation and carbon reduction by fitting the index of pollution reduction and carbon reduction using entropy weight-TOPSIS model.The findings are as follows:(1)Green taxation has significantly improved the level of pollution reduction and carbon reduction in China,and this conclusion is still significantly valid after a series of robustness tests;(2)The spatial Durbin model shows that green taxation has a significant spatial spillover effect on the improvement of pollution reduction and carbon reduction level in neighboring regions.The above conclusions have important policy implications for deepening the reform of the tax system and promoting the coordinated reduction of pollution and carbon.
Green taxReduce pollution and carbonCarbon peak carbon neutral
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