Fiscal decentralization and energy intensity: evidence from a quasi-natural experiment of VAT revenue-sharing reform in China

The impact of fiscal decentralization on energy intensity has been a long-standing subject of interest and debate. However, to date, there has been a notable absence of studies delving into the effects of fiscal decentralization on energy intensity from the vantage point of tax sharing. This investi...

Full description

Saved in:
Bibliographic Details
Published inJournal of public policy Vol. 45; no. 1; pp. 23 - 44
Main Authors Pang, Yumeng, Wang, Mengmeng
Format Journal Article
LanguageEnglish
Published 01.03.2025
Online AccessGet full text

Cover

Abstract The impact of fiscal decentralization on energy intensity has been a long-standing subject of interest and debate. However, to date, there has been a notable absence of studies delving into the effects of fiscal decentralization on energy intensity from the vantage point of tax sharing. This investigation explores the effects of China’s value-added tax (VAT) revenue-sharing reform on energy intensity using prefecture-level city data from 2006 to 2020. Results show a correlation between an increased proportion of VAT revenue sharing and higher regional energy intensity. Heightened competition among local governments amplifies this impact, while environmental regulations and technological innovation mitigate it. Our findings contribute to a more scientifically grounded formulation of the revenue-sharing ratio between central and local governments, aiming to reduce local energy intensity.
AbstractList The impact of fiscal decentralization on energy intensity has been a long-standing subject of interest and debate. However, to date, there has been a notable absence of studies delving into the effects of fiscal decentralization on energy intensity from the vantage point of tax sharing. This investigation explores the effects of China’s value-added tax (VAT) revenue-sharing reform on energy intensity using prefecture-level city data from 2006 to 2020. Results show a correlation between an increased proportion of VAT revenue sharing and higher regional energy intensity. Heightened competition among local governments amplifies this impact, while environmental regulations and technological innovation mitigate it. Our findings contribute to a more scientifically grounded formulation of the revenue-sharing ratio between central and local governments, aiming to reduce local energy intensity.
Author Wang, Mengmeng
Pang, Yumeng
Author_xml – sequence: 1
  givenname: Yumeng
  orcidid: 0000-0002-3122-5961
  surname: Pang
  fullname: Pang, Yumeng
– sequence: 2
  givenname: Mengmeng
  orcidid: 0009-0006-6249-7958
  surname: Wang
  fullname: Wang, Mengmeng
BookMark eNplkEFLAzEQhYMo2FZ_gLf8gdXMbnaTeCvFqlDwYBVvyzQ720babE22xQr-d1P05ml4PN7Hmzdkp77zxNgViGsQoG6eBchCg3zLpRAiL-UJG4CsTKY0lKdscLSzo3_OhjG-CwFFyg3Y99RFi2vekCXfB1y7L-xd5zn6hpOnsDxw53vy0fWHW05715C3xNvQbTjyjx1Gl3nsdynK6XNLwW0SiHctfx3PeaA9-R1lcYXB-WXSbRc2icgnK-fxgp21uI50-XdH7GV6N588ZLOn-8fJeJbZ9E6fVUVlFOWmavVCIsBCl9aYItdNKVFqbYBUbrQqKwWo0S6kIpTWNggLq4wtRgx-uTZ0MaYS9Tb1xHCoQdTH_ep_-xU_R3pm9Q
Cites_doi 10.1016/j.enpol.2017.01.023
10.3390/en15228408
10.1086/257839
10.1016/j.energy.2019.05.150
10.3390/su11041107
10.1016/j.apenergy.2021.117495
10.1016/j.jenvman.2020.110474
10.1016/j.chieco.2015.08.010
10.1017/S1355770X19000263
10.1016/j.ecolecon.2018.01.024
10.1007/s11127-005-7165-2
10.1257/aer.20201272
10.1016/j.jclepro.2023.137926
10.1016/0047-2727(88)90036-9
10.1108/IJESM-03-2019-0001
10.1007/s11356-021-13738-4
10.1080/13662716.2015.1064255
10.1006/juec.2001.2239
10.1016/j.scitotenv.2020.137656
10.1007/s11356-021-12833-w
10.1016/j.heliyon.2022.e09904
10.1007/s11356-021-13381-z
10.1016/j.jenvman.2020.111818
10.1177/0958305X211018453
10.1007/s00168-021-01096-5
10.1016/j.resconrec.2020.104777
10.1006/jeem.1999.1107
10.1093/rfs/hhv069
ContentType Journal Article
DBID AAYXX
CITATION
DOI 10.1017/S0143814X24000254
DatabaseName CrossRef
DatabaseTitle CrossRef
DatabaseTitleList CrossRef
DeliveryMethod fulltext_linktorsrc
Discipline Sociology & Social History
Social Sciences (General)
EISSN 1469-7815
EndPage 44
ExternalDocumentID 10_1017_S0143814X24000254
GroupedDBID -1C
-1D
-1E
-2P
-2R
-E.
-~6
-~X
.FH
0-V
09C
09D
0E1
0R~
29L
3R3
4.4
5GY
5VS
6~7
6~8
74X
74Z
7WY
7~U
7~V
8FL
8G5
8I0
8R4
8R5
9M5
AAAVZ
AABES
AABWE
AACJH
AADNG
AAGFV
AAKNA
AAKTX
AALKF
AAOIO
AAPYI
AARAB
AASVR
AATMM
AAUKB
AAYXX
ABAWQ
ABBHK
ABBXD
ABGDZ
ABHFL
ABITZ
ABJNI
ABJWI
ABKAW
ABLJU
ABOCM
ABQDR
ABQWD
ABROB
ABTCQ
ABTME
ABTND
ABUWG
ABVFV
ABVKB
ABXAU
ABXHF
ABXSQ
ABYPY
ABZCX
ABZUI
ACABY
ACDIW
ACDLN
ACEJA
ACFCP
ACGFO
ACGFS
ACHJO
ACHQT
ACIMK
ACNCT
ACOZI
ACRPL
ACUIJ
ACYZP
ACZBM
ACZBN
ADFEC
ADFRT
ADKIL
ADMHG
ADNMO
ADOVH
ADTCA
ADULT
ADVJH
AEBAK
AEBPU
AEFOJ
AEHGV
AELLO
AEMFK
AEUPB
AFFNX
AFFUJ
AFKQG
AFKRA
AFKRZ
AFLVW
AFUTZ
AFZFC
AGABE
AGHGI
AGJUD
AGLWM
AGQPQ
AGTDA
AHQXX
AHRGI
AIDRF
AIGNW
AIHIV
AISIE
AJ7
AJPFC
AJQAS
AKBRZ
AKMAY
AKZCZ
ALMA_UNASSIGNED_HOLDINGS
ALSLI
ALVPG
ANFVQ
ANOYL
AOWSX
ARABE
ARALO
ARZZG
ATUCA
AUXHV
AVDNQ
AWSUU
AYIQA
AZQEC
BBLKV
BBQHK
BENPR
BEZIV
BGHMG
BJBOZ
BKOMP
BMAJL
BPHCQ
BQFHP
C0O
CAG
CBIIA
CCPQU
CCQAD
CCUQV
CDIZJ
CFAFE
CFBFF
CFLAC
CGMFO
CHEAL
CITATION
CJCSC
COF
CS3
DC4
DOHLZ
DPSOV
DWQXO
EBS
ED0
EGQIC
EJD
F5P
FRNLG
GDOGT
GIFXF
GNUQQ
GUQSH
HG-
HGD
HOVLH
HSS
HST
HVGLF
HZ~
I.5
I.7
I.8
IH6
IOEEP
IOO
IPSME
IPYYG
IS6
I~P
J36
J38
J3B
JAA
JAAYA
JBMMH
JBZCM
JENOY
JHFFW
JHPGK
JKQEH
JLEZI
JLXEF
JOSPZ
JPL
JPPIE
JQKCU
JRMXA
JST
K60
K6~
KAFGG
KC-
L98
LPU
LW7
M-V
M0C
M1Q
M2L
M2O
M2R
M7~
M8.
NIKVX
NMJTQ
O9-
OYBOY
P2P
PHGZM
PHGZT
PQBIZ
PQBZA
PQQKQ
PROAC
Q2X
RCA
ROL
RR0
S6-
S6U
SA0
T9M
TN5
UT1
WFFJZ
WH7
WQ3
WXS
WYP
YQT
YR2
ZJOSE
ZMEZD
ZY4
ZYDXJ
~A4
ID FETCH-LOGICAL-c240t-63697e296f8b4a11b85c99328d54a48891e729875671a8acb47ea4ccda1bc79c3
ISSN 0143-814X
IngestDate Tue Jul 01 05:27:51 EDT 2025
IsDoiOpenAccess false
IsOpenAccess true
IsPeerReviewed true
IsScholarly true
Issue 1
Language English
License https://creativecommons.org/licenses/by/4.0
LinkModel OpenURL
MergedId FETCHMERGED-LOGICAL-c240t-63697e296f8b4a11b85c99328d54a48891e729875671a8acb47ea4ccda1bc79c3
ORCID 0009-0006-6249-7958
0000-0002-3122-5961
OpenAccessLink https://www.cambridge.org/core/services/aop-cambridge-core/content/view/EC1911E57B6BC7BBC560EF1F7CAAC566/S0143814X24000254a.pdf/div-class-title-fiscal-decentralization-and-energy-intensity-evidence-from-a-quasi-natural-experiment-of-vat-revenue-sharing-reform-in-china-div.pdf
PageCount 22
ParticipantIDs crossref_primary_10_1017_S0143814X24000254
ProviderPackageCode CITATION
AAYXX
PublicationCentury 2000
PublicationDate 2025-03-01
PublicationDateYYYYMMDD 2025-03-01
PublicationDate_xml – month: 03
  year: 2025
  text: 2025-03-01
  day: 01
PublicationDecade 2020
PublicationTitle Journal of public policy
PublicationYear 2025
References Boskovic (S0143814X24000254_ref3) 2016
S0143814X24000254_ref22
S0143814X24000254_ref23
S0143814X24000254_ref24
S0143814X24000254_ref25
S0143814X24000254_ref26
S0143814X24000254_ref27
S0143814X24000254_ref28
Zhou (S0143814X24000254_ref33) 2015; 10
S0143814X24000254_ref29
Mao (S0143814X24000254_ref20) 2018; 17
S0143814X24000254_ref2
S0143814X24000254_ref1
S0143814X24000254_ref6
Meng (S0143814X24000254_ref21) 2022; 33
S0143814X24000254_ref5
S0143814X24000254_ref30
S0143814X24000254_ref31
S0143814X24000254_ref10
S0143814X24000254_ref32
S0143814X24000254_ref11
S0143814X24000254_ref12
S0143814X24000254_ref13
S0143814X24000254_ref9
S0143814X24000254_ref14
S0143814X24000254_ref8
Lv (S0143814X24000254_ref17) 2021; 42
S0143814X24000254_ref7
S0143814X24000254_ref15
S0143814X24000254_ref16
S0143814X24000254_ref18
Cui (S0143814X24000254_ref4) 2010; 36
S0143814X24000254_ref19
References_xml – ident: S0143814X24000254_ref32
  doi: 10.1016/j.enpol.2017.01.023
– ident: S0143814X24000254_ref2
  doi: 10.3390/en15228408
– ident: S0143814X24000254_ref29
  doi: 10.1086/257839
– ident: S0143814X24000254_ref10
  doi: 10.1016/j.energy.2019.05.150
– ident: S0143814X24000254_ref6
  doi: 10.3390/su11041107
– ident: S0143814X24000254_ref15
  doi: 10.1016/j.apenergy.2021.117495
– ident: S0143814X24000254_ref22
  doi: 10.1016/j.jenvman.2020.110474
– ident: S0143814X24000254_ref12
  doi: 10.1016/j.chieco.2015.08.010
– ident: S0143814X24000254_ref11
  doi: 10.1017/S1355770X19000263
– ident: S0143814X24000254_ref27
  doi: 10.1016/j.ecolecon.2018.01.024
– ident: S0143814X24000254_ref1
  doi: 10.1007/s11127-005-7165-2
– ident: S0143814X24000254_ref24
  doi: 10.1257/aer.20201272
– volume: 42
  start-page: 20
  year: 2021
  ident: S0143814X24000254_ref17
  article-title: How to divide the cake: core indicators for measuring fiscal decentralization in China
  publication-title: Economic and Trade Finances
– ident: S0143814X24000254_ref30
  doi: 10.1016/j.jclepro.2023.137926
– volume: 10
  start-page: 64
  year: 2015
  ident: S0143814X24000254_ref33
  article-title: Tax revenue sharing among multi-level governments below the provincial level: descriptive facts and explanations
  publication-title: Financial Research
– ident: S0143814X24000254_ref25
  doi: 10.1016/0047-2727(88)90036-9
– ident: S0143814X24000254_ref31
  doi: 10.1108/IJESM-03-2019-0001
– ident: S0143814X24000254_ref14
  doi: 10.1007/s11356-021-13738-4
– ident: S0143814X24000254_ref13
  doi: 10.1080/13662716.2015.1064255
– ident: S0143814X24000254_ref9
  doi: 10.1006/juec.2001.2239
– ident: S0143814X24000254_ref26
  doi: 10.1016/j.scitotenv.2020.137656
– ident: S0143814X24000254_ref8
  doi: 10.1007/s11356-021-12833-w
– volume: 17
  start-page: 499
  year: 2018
  ident: S0143814X24000254_ref20
  article-title: The reality of tax sharing: data foundation for measuring county-level fiscal decentralization in China
  publication-title: Economic Studies (Quarterly)
– volume-title: Air Quality, Externalities, and Decentralized Environmental Regulation
  year: 2016
  ident: S0143814X24000254_ref3
– ident: S0143814X24000254_ref19
  doi: 10.1016/j.heliyon.2022.e09904
– ident: S0143814X24000254_ref23
  doi: 10.1007/s11356-021-13381-z
– ident: S0143814X24000254_ref7
  doi: 10.1016/j.jenvman.2020.111818
– volume: 33
  start-page: 752
  year: 2022
  ident: S0143814X24000254_ref21
  article-title: Asymmetric impact of fiscal decentralization and environmental innovation on carbon emissions: evidence from highly decentralized countries
  publication-title: Energy and Environment
  doi: 10.1177/0958305X211018453
– ident: S0143814X24000254_ref18
  doi: 10.1007/s00168-021-01096-5
– ident: S0143814X24000254_ref28
  doi: 10.1016/j.resconrec.2020.104777
– ident: S0143814X24000254_ref16
  doi: 10.1006/jeem.1999.1107
– volume: 36
  start-page: 46
  year: 2010
  ident: S0143814X24000254_ref4
  article-title: Provincial tax competition and environmental pollution: based on panel data from 1998 to 2006 in China
  publication-title: Journal of Finance Economics
– ident: S0143814X24000254_ref5
  doi: 10.1093/rfs/hhv069
SSID ssj0013101
Score 2.3723428
Snippet The impact of fiscal decentralization on energy intensity has been a long-standing subject of interest and debate. However, to date, there has been a notable...
SourceID crossref
SourceType Index Database
StartPage 23
Title Fiscal decentralization and energy intensity: evidence from a quasi-natural experiment of VAT revenue-sharing reform in China
Volume 45
hasFullText 1
inHoldings 1
isFullTextHit
isPrint
link http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwnV1LS8QwEA7revEiPvHNHER8ULHdtmm9ifgExcMqu6clSVPcyypuPSjob3eSSdt1VVAvZQkhZTsfM5PMfF8Y24x0glErjM2pjXlkB17K08DLMJTrRMWZsPyKq-v4_Da87ESdRuN9lF1SyH31-i2v5D9WxTG0q2HJ_sGy1aI4gL_RvvhEC-PzVzY-7Q9tkUW7FkvHqbQFAV2S-myLemGFnbS7QpRIJcIwKod9z2p74jK12L_JIO-O2ntW3ulZe8N7Ydv0MJpiimuJguW1298ktk45-7FWHLYlKnIqXfSFLljaY3waNb211bg7gwiiugmrOpZsmcPEDkUVcqW48fZ4QmTN0teSdOQnTDnH2RoJwaQI-cW5O0Uo8zLzLtP9arj8dSQrq_djAa5qO6SONt77ssQEmwxwmxE02eTFTbd7Vteh_AO60dL9v7IubkXHxxYZyWxGUpT2DJt2JoAjAsosa-jBHFsmAjY4Jz6Ebac0vjPHViq6EmyBm0e6MS_z7I3QBePoAkQXELqgQtchlNgCgy0Q8AlbUGMLHnJAbMEYtoCwhSuCxdYCuz09aR-fe-6yDk_hByi8uBWnXAdpnCcyFL4vk0hh7hskWRQKjBKpr3Efh7vjmPsiEUqGXItQqUz4UvFUtRZZc_Aw0EsMJM_CnPt5muDSmQqknwUS52Kun2NKmy6z3fJD9x5Jk6X3o2lX_jJ5lU3V8F5jzeLpWa9j0lnIDYeMD6qSgP4
linkProvider Cambridge University Press
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Fiscal+decentralization+and+energy+intensity%3A+evidence+from+a+quasi-natural+experiment+of+VAT+revenue-sharing+reform+in+China&rft.jtitle=Journal+of+public+policy&rft.au=Pang%2C+Yumeng&rft.au=Wang%2C+Mengmeng&rft.date=2025-03-01&rft.issn=0143-814X&rft.eissn=1469-7815&rft.volume=45&rft.issue=1&rft.spage=23&rft.epage=44&rft_id=info:doi/10.1017%2FS0143814X24000254&rft.externalDBID=n%2Fa&rft.externalDocID=10_1017_S0143814X24000254
thumbnail_l http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=0143-814X&client=summon
thumbnail_m http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=0143-814X&client=summon
thumbnail_s http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=0143-814X&client=summon