环境保护税对区域绿色转型的影响机制研究

Research on the Impact Mechanisms of the Environmental Protection Tax on Regional Green Transformation

摘要: 环境保护税在减少环境破坏的同时促进经济质量提升，是实现“双碳”目标的重要政策工具。基于2007~2023年中国地级市面板数据，本文采用双重差分模型识别环境保护税对绿色全要素生产率的政策效应及其作用机制。研究发现，环境保护税显著促进了城市绿色转型，但其效果存在明显的异质性：在西部地区、资源型城市和外围城市中促进效应更为突出，而在东部地区、非资源型城市及中心城市中作用不显著。进一步分析揭示，环境保护税通过强化地方政府环境规制执行、引导绿色金融资源配置以及激励政府增加科技支出三大渠道推动绿色转型。本研究为因地制宜制定环境经济政策、实现全域协同绿色转型提供了重要的实证依据与政策启示。

Abstract: As a vital policy instrument for achieving the “Dual Carbon” goals, the Environmental Protection Tax (EPT) plays a key role in mitigating environmental degradation while enhancing economic quality. Utilizing panel data from 284 prefecture-level cities in China spanning the period from 2007 to 2023, this study employs a Difference-in-Differences (DID) model to identify the policy effects of the EPT on Green Total Factor Productivity (GTFP) and explore the underlying transmission mechanisms. The empirical results indicate that the EPT significantly fosters urban green transformation. However, substantial heterogeneity exists regarding its effectiveness: the promotional effect is most pronounced in western regions, resource-based cities, and peripheral cities, whereas it appears less significant in eastern regions, non-resource-based cities, and central cities. Further mechanism analysis reveals that the EPT drives green transformation through three distinct channels: strengthening the enforcement of local government environmental regulations, optimizing the allocation of green financial resources, and incentivizing government expenditure on science and technology. These findings provide valuable empirical evidence and policy implications for tailoring environmental economic policies to local conditions and achieving coordinated regional green transformation.