Research on the Effect of Current Consumption Tax and Green Investment on Carbon Emission
To promote the achievement of the"dual carbon"goal,the two-way fixed-effect model,regula-ting effect model and threshold effect model were constructed to explore the impact of current consumption tax and green investment on carbon emissions,which was based on the provincial panel data of China from 2008 to 2021.Research result shows that China's current consumption tax has failed to curb the growth of carbon emissions.Green investment has a negative regulating effect on the relationship between current consumption tax and carbon emissions,especially in the strong green investment regions such as North China and East China,where the regulating effect of green investment is stronger.Green investment has a threshold effect,and its inhibitory effect gradually weakens when it crosses the threshold range.