气候变化领域集成服务门户(CCPortal): Environmental Protection Tax Law on the synergy of pollution reduction and carbon reduction in China: Evidence from a panel data of 107 cities

CCPortal

DOI	10.1016/j.spc.2022.07.006
	Environmental Protection Tax Law on the synergy of pollution reduction and carbon reduction in China: Evidence from a panel data of 107 cities
	Gao, Xinwei; Liu, Na; Hua, Yujie
发表日期	2022
ISSN	2352-5509
起始页码	425
结束页码	437
卷号	33
英文摘要	Many of air pollutants and carbon dioxide (CO2) have common emission sources, determining that they should be controlled collaboratively rather than treated separately. To protect the environment, China implemented the Environmental Protection Tax (EPT) Law on January 1st, 2018. Yet CO2 is not included in the tax category, whether the EPT Law can achieve coordinated control of air pollutants and CO2 emissions remains unclear. This paper examines the role of the EPT Law in the synergy of pollution reduction (PR) and carbon reduction (CR) by employing the Difference-In-Differences (DID) model on China's 107 cities from 2015 to 2019. We find that the policy, although not including CO2 as one taxable item, has significantly increased the synergistic reduction degree of sulfur dioxide (SO2)-CO2 by 41%, and the synergistic reduction degree of particulate matter (PM)-CO2 by 39%. Moreover, strengthening environmental protection supervision, optimizing energy structure and improving green technology innovation are main transmission mechanisms through which EPT Law affects the synergy degree of PR and CR. Further, the heterogeneity of policy effects caused by different mag-nitudes of tax rate increase is unveiled, showing that the policy effects on the synergy of PR and CR are most sig-nificant in regions that raised the SO2 tax rate beyond 2.4 Yuan and raised the PM tax rate between 2.4 Yuan and 6 Yuan. This paper suggests that the EPT Law serves a critical function in enhancing the synergy of PR and CR, and thus the synergistic effect of air pollutants reduction on carbon reduction should be considered when formulating possible carbon tax rate in the future.(c) 2022 Institution of Chemical Engineers. Published by Elsevier Ltd. All rights reserved.
英文关键词	Environmental protection tax; Pollution reduction; Carbon reduction; Synergy; Difference-in-differences method
语种	英语
WOS研究方向	Green & Sustainable Science & Technology ; Environmental Studies
WOS类目	Science Citation Index Expanded (SCI-EXPANDED) ; Social Science Citation Index (SSCI)
WOS记录号	WOS:000838132400015
来源期刊	SUSTAINABLE PRODUCTION AND CONSUMPTION
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/281107
作者单位	China University of Petroleum
推荐引用方式 GB/T 7714	Gao, Xinwei,Liu, Na,Hua, Yujie. Environmental Protection Tax Law on the synergy of pollution reduction and carbon reduction in China: Evidence from a panel data of 107 cities[J],2022,33.
APA	Gao, Xinwei,Liu, Na,&Hua, Yujie.(2022).Environmental Protection Tax Law on the synergy of pollution reduction and carbon reduction in China: Evidence from a panel data of 107 cities.SUSTAINABLE PRODUCTION AND CONSUMPTION,33.
MLA	Gao, Xinwei,et al."Environmental Protection Tax Law on the synergy of pollution reduction and carbon reduction in China: Evidence from a panel data of 107 cities".SUSTAINABLE PRODUCTION AND CONSUMPTION 33(2022).