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Title Can environmental tax reform promote carbon abatement of resource-based cities? Evidence from a quasi-natural experiment in China
ID_Doc 33054
Authors Guo, BN; Wang, Y; Zhou, HY; Hu, F
Title Can environmental tax reform promote carbon abatement of resource-based cities? Evidence from a quasi-natural experiment in China
Year 2022
Published
DOI 10.1007/s11356-022-23669-3
Abstract China is entering a new period characterized by reaching peak and carbon neutralization, and environmental taxes are increasingly crucial for breaking the "carbon curse" of resource-based cities. Accordingly, using the implementation of China's Environmental Protection Tax Law (EPT Law) as a quasi-natural experiment, this study utilizes the DID model to assess this environmental tax reform's effect in terms of reducing carbon emissions. The research results are as follows: (1) The environmental tax reform (ETR) reduced the intensity of carbon emissions; it additionally promoted reducing total carbon emissions from resource-based cities. (2) The carbon abatement effect can also be achieved by upgrading industrial structures and improving innovation in the area of green technology. (3) The ETR has impacted carbon abatement in resource-based cities more significantly in China's eastern region than in the central or western regions. In contrast, it had less effect on resource-based cities in the regenerative stage than on cities in other stages. (4) The spatial spillover effect of the ETR was significantly positive, aggravating the level of carbon emissions in neighboring cities. Thus, the "pollution haven hypothesis" was tested. Overall, this study deepens the knowledge of ETR and carbon emissions and provides theoretical support and policy suggestions for supporting resource-based cities in a green transformation.
Author Keywords Environmental tax reform; Carbon emission; Resource-based cities; Difference-in-differences method; Spatial spillover effect
Index Keywords Index Keywords
Document Type Other
Open Access Open Access
Source Science Citation Index Expanded (SCI-EXPANDED)
EID WOS:000875295300004
WoS Category Environmental Sciences
Research Area Environmental Sciences & Ecology
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