Can Environmental Protection Tax Balance Carbon Emission Reduction and Sustainable Economic Development?
Achieving peak carbon dioxide emissions by 2030 and carbon neutrality by 2060 is a critical objective for China's green tax system.This article addresses the challenge of reducing carbon emissions while fostering sustainable economic development,utilizing narrow-caliber data on the intensity of green tax policies,per capita carbon emissions,per capita GDP,and local fiscal environmental protection ex-penditures to construct a model and empirically assess the impact of environmental protection tax on car-bon emissions and economic growth.This study empirically investigates the mediating role of R&D in-vestment and evaluates China's current environmental protection tax system,exploring how to establish varying environmental protection tax rates by region under the"dual carbon"goals,harmonizing regional disparities,and balancing the"forcing reduction"and"tax incentives"of environmental protection tax.It proposes a strategy for environmental protection tax to effectively achieve a win-win scenario of reducing carbon emissions and promoting sustainable economic development.
万方数据
维普
