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The Spatial Effect of Green Tax Policy on Energy Efficiency: Evidence from China
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作者 Deng Xiuyue Huang Hao 《Proceedings of Business and Economic Studies》 2020年第3期11-16,共6页
Based on the 30 provinces(cities,autonomous regions)panel data of China from 2007 to 2016,this paper establishes a Spatial Durbin Model to explore the spatial effects of green tax policies in broad and narrow sense on... Based on the 30 provinces(cities,autonomous regions)panel data of China from 2007 to 2016,this paper establishes a Spatial Durbin Model to explore the spatial effects of green tax policies in broad and narrow sense on energy efficiency.The results show that:(1)China's provincial energy efficiency has significant spatial correlation.(2)the relationship between the intensity of narrow sense green tax policy and the energy efficiency of the surrounding areas is an inverted U-shaped curve.(3)the relationship between the generalized green tax policy intensity and the energy efficiency of the surrounding areas is a U-shaped curve. 展开更多
关键词 green tax policy Energy consumption ENVIRONMENT Spatial effect
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Study on the Greening Path of Chinese Tax System under the Concept of Sustainable Development
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作者 Jin Yang Xu Yang 《经济管理学刊(中英文版)》 2020年第1期16-22,共7页
Excessive pursuit of rapid economic growth has led to serious damage to China's ecological environment,in order to avoid the further deterioration of the environment,China in the concept of sustainable development... Excessive pursuit of rapid economic growth has led to serious damage to China's ecological environment,in order to avoid the further deterioration of the environment,China in the concept of sustainable development under the guidance of the economic development mode to make adjustments.This paper takes the greening path of China's tax system as the research object,and based on the perspective of sustainable development,explores the current construction status and existing problems of China's"green tax system". 展开更多
关键词 Sustainable Development green Tax System Environmental Protection
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