Abstract
Based on the provincial panel data of 30 provinces in China from 2000 to 2017, this paper uses the spatial econometric model to analyze the impact of environmental protection tax on the upgrading of industrial structure under three spatial weight matrices. The results show that there are significant positive spatial correlations in the upgrading of provincial industrial structure in China, and environmental protection tax has a significant positive spatial spillover effects on the upgrading of industrial structure. The implementation of environmental protection tax in provinces and regions will promote the upgrading of local industrial structure, which will have a positive impact on the upgrading of industrial structure in neighboring provinces and regions.
Highlights
As an important form of environmental economic policy, the environmental protection tax was first implemented in European countries
Because of the spatial correlation of the upgrading of industrial structure, this paper introduces the spatial econometric model when studying the impact of environmental protection tax on the upgrading of industrial structure
Based on the panel data of China from 2000 to 2017, this paper constructs a spatial econometric model to analyze the spatial correlation of the upgrading of industrial structure, and examined the spatial effect of environmental protection tax on the upgrading of industrial structure
Summary
As an important form of environmental economic policy, the environmental protection tax was first implemented in European countries. The collection of environmental protection tax will affect the production behavior and production structure of enterprises, and affect the transformation of regional industrial structure and economic development mode. Most studies affirm the positive effect of environmental protection tax on industrial structure adjustment, but the attention to the spatial effect of environmental protection tax and the upgrading of industrial structure is obviously insufficient. To study the impact of environmental protection tax on the upgrading of industrial structure, spatial factors must be considered. Final empirical analysis the spatial effect of environmental protection tax on the upgrading of industrial structure, so as to provide some empirical evidences for promoting the upgrading of industrial structure in China
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