Effects of Environmental Protection Taxation on the Air Pollution Control
In order to protect and improve the environment and reduce pollutant emissions,China introduced an environmental protection tax in 2018.Based on the provincial panel data from 2014 to 2021,this paper constructs a difference-in-difference(DID)model to test the air pollution control effect of environmental protection tax.The results show that the introduction of environmental protection tax can effectively improve air pollution,and the larger the increase of taxation standard,the more obvious the effect on air pollution control.Although carbon dioxide is not a taxable air pollutant,the environmental protection tax also has an indirect policy effect on reducing carbon dioxide emissions.The environmental effect of environmental protection tax has significant regional heterogeneity,with the most significant policy effect in the central region,followed by the eastern region.Based on the above analysis,this paper puts forward relevant policy recommendations on the implementation and improvement of environmental protection tax.
万方数据
维普
