Research on the Effect of an Environmental Protection Tax Policy on Haze Control in China-Empirical Analysis Based on Provincial Panel Data

doi:10.3390/su14010041

	Research on the Effect of an Environmental Protection Tax Policy on Haze Control in China-Empirical Analysis Based on Provincial Panel Data
	Li, Xia 1; Deng, Guangyao2
	2022-01
发表期刊	SUSTAINABILITY
卷号	14 期号:1
摘要	This paper describes the construction of a model to explore the effectiveness of environmental protection taxes on haze emission reduction in China. The model is based on panel data from 30 provinces and cities in China, from 2003-2019. It is found that the current environmental protection tax has a significant inhibitory effect on haze. In addition, an upfront pollutant discharge fee can guide enterprises to significantly reduce the emission of haze-causing pollutants. A robustness test is conducted, using the variable substitution method of taking sulfur dioxide (SO2) as haze, and the research conclusions are consistent. We then put forward three specific suggestions: (1) Expand the scope of the environmental protection tax, gradually increase the tax rate, or adopt an excessive progressive tax rate. For example, China could consider including mobile pollution sources into the scope of taxation. (2) Increase the supervision and collection of the environmental protection tax. (3) Strengthen the multiple linkages between regional taxation departments and environmental protection departments, in order to form a collaboration between the departments in an effort to control haze and promote the sustainable development of the Chinese economy and the environment.
关键词	environmental protection tax pollutant discharge fee haze emission reduction effect PM2 5
DOI	10.3390/su14010041
收录类别	SCIE ; SSCI
语种	英语
WOS研究方向	Science & Technology - Other Topics ; Environmental Sciences & Ecology
WOS类目	Green & Sustainable Science & Technology ; Environmental Sciences ; Environmental Studies
WOS记录号	WOS:000749360100001
出版者	MDPI
原始文献类型	Article
EISSN	2071-1050
引用统计	被引频次：3[WOS] [WOS记录] [WOS相关记录]
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32010
专题	统计与数据科学学院
作者单位	1.Shanghai Univ Polit Sci & Law, Sch Econ & Management, Shanghai 201701, Peoples R China; 2.Lanzhou Univ Finance & Econ, Sch Stat, Lanzhou 730020, Peoples R China
推荐引用方式 GB/T 7714	Li, Xia,Deng, Guangyao. Research on the Effect of an Environmental Protection Tax Policy on Haze Control in China-Empirical Analysis Based on Provincial Panel Data[J]. SUSTAINABILITY,2022,14(1).
APA	Li, Xia,&Deng, Guangyao.(2022).Research on the Effect of an Environmental Protection Tax Policy on Haze Control in China-Empirical Analysis Based on Provincial Panel Data.SUSTAINABILITY,14(1).
MLA	Li, Xia,et al."Research on the Effect of an Environmental Protection Tax Policy on Haze Control in China-Empirical Analysis Based on Provincial Panel Data".SUSTAINABILITY 14.1(2022).