The Reform of Environmental Protection Tax:Can It Improve Urban Air Quality?Based on a Quasi-Natural Experiment of the Implementation of the Environmental Protection Tax Law of the People's Republic of China
The current air pollution problem has aroused widespread concern,and improving air quality has become a major challenge for the world.The implementation of the Environmental Protection Tax Law,a reform policy,is a milestone in China's green tax reform.Based on the data at the prefecture-level city level in China from 2013 to 2021,this study uses the Environmental Protection Tax Law as a quasi-natural experiment,and applies a double difference model to test whether the environmental protection tax reform can improve urban air quality.The study finds that environmental protection tax reform can improve urban air quality.Mechanism analysis shows that:environmental protection tax reform promotes urban air quality through promoting emission reduction and governance,promoting industrial upgrading and improving energy use efficiency.Heterogeneity analysis finds that the environmental tax reform policy has a more significant effect on air quality improvement in the eastern region as well as in regions with smaller population sizes,weaker environmental regulations,and lower urban economic densities.The study identifies the effects of environmental protection tax reform on urban air quality,with a view to providing experience for cities that have not yet carried out the tax burden to raise the standard to carry out a similar model of policy,and then optimize the environmental tax system,and jointly promote the sustainable development of the regional economy and environment.
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