TITLE:
Study on the Emission Reduction Effect of Environmental Protection Tax—An Empirical Study Based on the Change of Pollution Charge Standard in China?
AUTHORS:
Lixin Du, Qian Zhou
KEYWORDS:
Environmental Tax, Environmental Kuznets Model, Emissions Reduction, Pollution Levy Policies
JOURNAL NAME:
Journal of Geoscience and Environment Protection,
Vol.10 No.1,
January
28,
2022
ABSTRACT: This paper reflects the actual effect of China’s environmental protection
tax by empirically analyzing the environmental effect of the emission fee, in
order to provide reference for China’s environmental tax reform. Based on the
traditional environmental “Kuznets” model, the factor of environmental tax is
added to verify the effect of environmental governance of environmental tax.
The results show that: 1) the improvement of sulfur dioxide emission charge
standard can effectively inhibit industrial sulfur dioxide emission, which
verifies the existence of environmental effect of pollution levy policies. 2) The improvement of
sewage charge standard has better inhibitory effect on sulfur dioxide emission
per unit GDP than on sulfur dioxide emission. 3) There is regional heterogeneity in the “emission
reduction” effect of sulfur dioxide emission charges in the eastern, central
and western regions of China. Pollutants should be taxed differently according
to regional differences. 4)
Economic growth and sulfur dioxide emission show an inverted “U” shape, China
is still in the stage before the inflection point of EKC. Economic growth still
takes environmental damage as the cost, and the “emission reduction” effect of
technological progress is not ideal, which reveals the urgency of increasing
technological development in the field of green environmental protection under
the current situation.