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- W4311479600 abstract "Tax revenue is one of the essential means through which the government controls the macro-economy and plays a vital role in promoting environmental protection and sustainable development. This study takes Chinese panel data from 2004 to 2020 as sample observations, uses the SBM-GML index method to measure industrial green total factor productivity, and then uses econometric methods such as the two-way fixed effects model and instrumental variable method to analyze the impact of an environmental tax on industrial green transformation. It is found that the generalized environmental tax represented by vehicle and vessel tax, resource tax, and urban land use tax has a significant positive effect on industrial green transformation. After a series of robustness tests and the exclusion of endogeneity, this conclusion remains valid. The research shows that credit governance, the agglomeration of producer service, and their co-agglomeration with manufacturing are important adjustment mechanisms. Among them, credit management is special and compulsory, greatly restricting the environmental pollution behavior of industrial enterprises, and encourages enterprises to make green investments and to actively improve production processes." @default.
- W4311479600 created "2022-12-26" @default.
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- W4311479600 date "2022-12-13" @default.
- W4311479600 modified "2023-09-26" @default.
- W4311479600 title "Study on the Impact of Environmental Tax on Industrial Green Transformation" @default.
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- W4311479600 doi "https://doi.org/10.3390/ijerph192416749" @default.
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