Taxing for a Green Future: How China’s Environmental Protection Tax Law Drives Energy Efficiency

International Journal of Environmental Research(2024)

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摘要
Environmental regulations can effectively mitigate environmental degradation, yet their impact on energy efficiency remains unclear. This study contributes to the existing literature by examining how the Environmental Protection Tax Law (EPTL) drives energy efficiency and demonstrating its environmental and economic dividends. Empirical evidence from a dataset of 271 Chinese prefecture-level cities from 2011 to 2020 reveals that EPTL significantly enhances energy efficiency by 3.8
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关键词
Environmental Protection Tax Law,Energy efficiency,Double dividend,Spatial spillover effect,Environmental governance,Economic development
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