Research on Double Dividend Effect of China Green Taxation and Its Spatial Spillover
China has now entered a stage of high-quality development,so it has repeatedly emphasized and overall deployed the coordinated development strategy of economy and environment.Based on China provincial panel data from 2010 to 2021,this paper analyzes the double dividend effect of China green taxation and its spatial spillover characteristics by using the spatial Durbin model.The results show that China green taxation has achieved environmental dividend at present,but without economic dividend.As the same time,it has positive environmental spatial effect and negative economic spatial effect.In the mechanism test,there is a negative correlation between green taxation and regional scientific and technological innovation,that means the innovation incentive mechanism is obstructed.In the research on green taxation classification,there is heterogeneity in the impact of behavior-guidance green taxation,resource-occupation green taxation and environmental protection tax on economy and environment.
Green TaxationDouble DividendSpatial SpilloverEnvironmental ProtectionEconomic Growth
NETL
NSTL
万方数据
