Tax Policy and Total Factor Carbon Emission Efficiency: Evidence from China’s VAT Reform

China, the world’s largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total factor carbon emission efficiency (TFCEE). Using the Value Added Tax (VAT) reform in China as an exogenous shock and undesirable-SBM model to me...

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Published inInternational journal of environmental research and public health Vol. 19; no. 15; p. 9257
Main Authors Gao, Da, Mo, Xinlin, Xiong, Ruochan, Huang, Zhiliang
Format Journal Article
LanguageEnglish
Published Basel MDPI AG 28.07.2022
MDPI
Subjects
Carbon dioxide
Consumption
Economic development
Economic growth
Energy efficiency
Environmental regulations
Exports
Fiscal policy
Human capital
Hypotheses
Manufacturing
Pollution
Productivity
Sustainable development
Tax incentives
Tax increases
Tax rates
Tax reform
Use taxes
VAT
China
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Abstract China, the world’s largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total factor carbon emission efficiency (TFCEE). Using the Value Added Tax (VAT) reform in China as an exogenous shock and undesirable-SBM model to measure the total factor carbon emission efficiency of 282 cities in China from 2003 to 2019, our multiple difference-in-difference (DID) estimates show that VAT reform significantly improves the TFCEE in the city level. These potential mechanisms show that VAT reform has promoted upgrading industrial structures, stimulated technological innovation, improved human capital, introduced FDI through four channels, and enhanced the TFCEE. The heterogeneity study found that VAT reform has a higher effect on promoting TFCEE in coastal and large megacities than in inland and small and medium-sized cities. This study provides a theoretical basis for policy instruments to improve energy efficiency and the environment.
AbstractList China, the world's largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total factor carbon emission efficiency (TFCEE). Using the Value Added Tax (VAT) reform in China as an exogenous shock and undesirable-SBM model to measure the total factor carbon emission efficiency of 282 cities in China from 2003 to 2019, our multiple difference-in-difference (DID) estimates show that VAT reform significantly improves the TFCEE in the city level. These potential mechanisms show that VAT reform has promoted upgrading industrial structures, stimulated technological innovation, improved human capital, introduced FDI through four channels, and enhanced the TFCEE. The heterogeneity study found that VAT reform has a higher effect on promoting TFCEE in coastal and large megacities than in inland and small and medium-sized cities. This study provides a theoretical basis for policy instruments to improve energy efficiency and the environment.China, the world's largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total factor carbon emission efficiency (TFCEE). Using the Value Added Tax (VAT) reform in China as an exogenous shock and undesirable-SBM model to measure the total factor carbon emission efficiency of 282 cities in China from 2003 to 2019, our multiple difference-in-difference (DID) estimates show that VAT reform significantly improves the TFCEE in the city level. These potential mechanisms show that VAT reform has promoted upgrading industrial structures, stimulated technological innovation, improved human capital, introduced FDI through four channels, and enhanced the TFCEE. The heterogeneity study found that VAT reform has a higher effect on promoting TFCEE in coastal and large megacities than in inland and small and medium-sized cities. This study provides a theoretical basis for policy instruments to improve energy efficiency and the environment.
China, the world’s largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total factor carbon emission efficiency (TFCEE). Using the Value Added Tax (VAT) reform in China as an exogenous shock and undesirable-SBM model to measure the total factor carbon emission efficiency of 282 cities in China from 2003 to 2019, our multiple difference-in-difference (DID) estimates show that VAT reform significantly improves the TFCEE in the city level. These potential mechanisms show that VAT reform has promoted upgrading industrial structures, stimulated technological innovation, improved human capital, introduced FDI through four channels, and enhanced the TFCEE. The heterogeneity study found that VAT reform has a higher effect on promoting TFCEE in coastal and large megacities than in inland and small and medium-sized cities. This study provides a theoretical basis for policy instruments to improve energy efficiency and the environment.
Author Huang, Zhiliang
Mo, Xinlin
Gao, Da
Xiong, Ruochan
AuthorAffiliation 2 School of Economics, Huazhong University of Science and Technology, Wuhan 430074, China; mxlin@hust.edu.cn (X.M.); m202074251@hust.edu.cn (R.X.)
1 School of Literature, Law and Economics, Wuhan University of Science and Technology, Wuhan 430070, China; gaoda@hust.edu.cn
AuthorAffiliation_xml – name: 1 School of Literature, Law and Economics, Wuhan University of Science and Technology, Wuhan 430070, China; gaoda@hust.edu.cn
– name: 2 School of Economics, Huazhong University of Science and Technology, Wuhan 430074, China; mxlin@hust.edu.cn (X.M.); m202074251@hust.edu.cn (R.X.)
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Snippet China, the world’s largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total...
China, the world's largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total...
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StartPage 9257
SubjectTerms Carbon dioxide
Consumption
Economic development
Economic growth
Energy efficiency
Environmental regulations
Exports
Fiscal policy
Human capital
Hypotheses
Manufacturing
Pollution
Productivity
Sustainable development
Tax incentives
Tax increases
Tax rates
Tax reform
Use taxes
VAT
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  providerName: ProQuest
Title Tax Policy and Total Factor Carbon Emission Efficiency: Evidence from China’s VAT Reform
URI https://www.proquest.com/docview/2700608047
https://www.proquest.com/docview/2702193586
https://pubmed.ncbi.nlm.nih.gov/PMC9368189
Volume 19
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