The Impact Of Green Taxation On Carbon Emission

With the advancement of industrialization,the conflict between environmental degradation,resource scarcity and economic growth becomes more and more obvious.Global warming caused by greenhouse gas emissions has attracted the attention of all countries.Reducing carbon emissions has become a "national will",encouraging enterprises to save energy and reduce emissions,and realizing the green transformation of industrial structure has become a top priority.At the same time,a green tax system has taken shape,and its temporal and spatial distribution and role are also changing quietly.It is worth thinking about whether the current green tax can help achieve the goal of "carbon peak" and "carbon neutrality" under the background of the new era,and in what way it affects our carbon emissions.Based on this,this paper uses provincial panel data from 2001 to 2020 to build a spatial Dubin model,and studies the impact of three calibers of green taxation on China’s per capita carbon emissions.First of all,this paper sorts out the relevant researches of domestic and foreign scholars,respectively expounds the theoretical basis of green taxation and relevant researches on the impact of green taxation on carbon emissions,and carries out comparative analysis and literature review on the existing conclusions in the literature.And on the basis of negative externality theory,public goods theory and double dividend theory,the influence mechanism of green taxation on carbon emissions is analyzed in detail,namely "forced emission reduction effect" and "green paradox effect".Secondly,considering the spatial factors,Excel and Stata software are used to draw the distribution trend chart of the influence of green tax index,carbon emission and green tax on carbon emission,and the spatial distribution characteristics of green tax index and carbon emission are determined from a macro perspective.The results show that these two variables are spatially correlated and may have spatial heterogeneity.Thirdly,it is found that per capita carbon emissions have spatial autocorrelation through Moran index test.The reasons for the selection of spatial measurement model are discussed from three perspectives.After LM,Wald,LR and Hausman test,SDM model with double fixed effect is finally determined,so as to analyze and explain the spatial spillover effect brought by green taxes of different calibers.Finally,in view of regional differences,this study divides 30 provinces(excluding Xizang,Hong Kong,Macao and Taiwan)into regions,and analyzes the heterogeneity from east,middle and west,south and north respectively.Based on this,the main conclusions of this study are as follows:(1)China’s carbon dioxide emissions show positive spatial autocorrelation nationwide,that is,per capita carbon emissions present the characteristics of "club group" with high concentration and low concentration.(2)In the three spatial matrices,the regression coefficient of small-caliber and large-caliber green tax index on carbon emissions is significantly negative,resulting in the expected "forced emission reduction effect";However,the influence coefficient of medium caliber green tax index on per capita carbon emission is significantly positive,which has the "green paradox effect".(3)Combined with the decomposition results of spatial spillover effect,the spatial spillover effect of different calibers of green tax index on carbon emissions is not only closely related to the distance between regions,but also deeply rooted in the coordinated economic development between regions,rather than simply reflected in whether the regions are adjacent.(4)The impact of green taxation on carbon emissions has regional differences.In eastern China,the carbon emission reduction effect of NGTI is obvious,the medium diameter green tax is to be improved,and the "green paradox effect" of LGTI is significant.NGTI in the central region significantly increased per capita carbon emissions in geographically adjacent regions,but showed a positive "forced emission reduction effect" in regions with similar economic levels.The western region presents a "herd effect" of imitation and conformity,and the green tax system needs to be improved.To sum up,this paper puts forward the corresponding suggestions as follows:levy a "carbon tax" to ensure the diversification of green tax types;We will optimize the green tax collection and administration system and improve tax service for the convenience of the people.Green tax revenue is earmarked for special purposes to encourage green innovation;We will promote coordinated green development among regions in light of local conditions.