Resources Science ›› 2021, Vol. 43 ›› Issue (4): 693-709.doi: 10.18402/resci.2021.04.05

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Green taxation, industrial structure transformation, and carbon emissions reduction

ZHOU Di1, LUO Dongquan2   

  1. 1. School of Mathematics and Statistics, Guangdong University of Foreign Studies, Guangzhou 510006, China
    2. Center for China Fiscal Development, Central University of Finance and Economics, Beijing 102206, China
  • Received:2020-03-27 Revised:2020-08-13 Online:2021-04-25 Published:2021-06-25


Exploring the relationship between industrial structure transformation and carbon emissions from the perspective of green tax is helpful for making public policies on controlling carbon emissions, as well as for promoting green development. This study first calculated the CO2 emissions of 30 provinces in China’s mainland from 2003 to 2016, then examined the relationship between industrial structure transformation and carbon emissions based on the extended STRIPAT model by using the static panel model and panel threshold model, and analyzed the relationship from the dimensions of industrial structure rationalization and upgrading. The empirical results show that: (1) Industrial structure transformation significantly affects China’s carbon emissions, and the green tax has a threshold effect on the impact; (2) Before achieving the threshold value, the green tax level effectively strengthens the impact of industrial structure transformation on carbon emissions, but the impact is quite different when the threshold value has been achieved. On the one hand, green taxation still has a strong effect on the decline of carbon emissions when upgrading the industrial structure although the influence is lower than before. On the other hand, it hinders the effect of industrial structure rationalization in reducing carbon emissions; (3) The green tax levels in some provinces exceeded the threshold after 2009, probably mainly due to the tax reform.

Key words: carbon emissions, green tax, industrial structure rationalization, industrial structure upgrading, threshold effect, China