Can Environmental Protection Tax Reduce Industrial Pollutant Emissions:Quasi-Natural Experiment Based on Fee-to-Tax Reform
On January 1,2018,China abolished the original pollution discharge fee system and began implementing the Environmental Protection Tax Law.Environmental protection tax is an important measure for China to control pollution.The article studies whether environmental protection tax can reduce the emission of industrial pollutants from the perspective of fee-to-tax reform,which has important theoretical value for adjusting pollution control measures.This study uses panel data from 31 provinces,municipalities,and autonomous regions from 2010 to 2021,and uses the 2018 environmental protection"fee-to-tax"reform as a quasi natural experimental sample to construct a difference-in-differences model to empirically analyze the emission reduction effect of environmental protection taxes.The results indicate that the implementation of environmental protection taxes can reduce the emissions of total industrial pollutants and industrial sulfur dioxide,but the impact on industrial wastewater and general industrial solid waste is not significant.Accordingly,on the one hand,the country should steadily promote the implementation of environmental protection tax policies and leverage their emission reduction effects.On the other hand,we need to continuously improve the collection and management of environmental protection taxes to achieve emission reduction effects on industrial wastewater and general industrial solid waste.
environmental protection taxdouble-difference modelindustrial pollutant emissionstax collection and management
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