Will Industrial Structure Upgrading Reduce Carbon Emission Intensity:Investigation from the Perspective of Green Tax
Under the goal of"Double Carbon",studying the relationship between industrial structure upgrading and carbon emission reduction is conducive to realizing green,low-carbon and sustainable development.Based on the national provincial panel data from 2006 to 2020,this paper establishes a theoretical analysis framework to analyze and empirically test the impact of industrial structure upgrading on carbon emission intensity from the perspective of green tax.The study finds that:Inter-provincial carbon emission intensity has significant spatial auto-correlation,and there is a possibility of mutual influence between neighboring regions;Industrial structure upgrading suppresses carbon emission intensity through direct effects and indirect effects of economic and technological effects;Rationalization of the industrial structure in the region has inner-regional and spatial spillover effects on the reduction of carbon intensity,and the impact of rationalization on carbon intensity will be overestimated if the spatial spillover effect is not considered.The impact of industrial structure upgrading on carbon emission intensity has spatial and temporal heterogeneity under the regulation of green tax;There is a single threshold feature of green tax intensity,with a threshold value of 0.3998%,and when it exceeds the threshold value,the green tax intensity significantly inhibits the carbon emission reduction effect of industrial structure upgrading;The number of provincial and municipal cities where the green tax intensity is in the threshold value in 2018 suddenly increased,and the change of sewage charges to environmental protection tax significantly enhanced the carbon emission reduction effect of industrial structure upgrading in 2018.