Can Environmental Protection Tax Reform Promote Green Comprehensive Efficiency Productivity? Evidence from China’s Provincial Panel Data

This study is based on China’s provincial panel data from 2013 to 2022, using the Super-SBM and Difference-in-Difference (DID) Model, combined with SPSSAU online statistical calculator, Stata18.0 and Python3.12 software for econometric analysis, to explore the impact of environmental protection tax reform (EPTR) on provincial green comprehensive efficiency productivity (GCEP) and its internal mechanism. To ensure the rigor of the research, the GCEP measurement index based on the Super-SBM Model was first constructed. Furthermore, the mediating effect model is used to test the role of electricity productivity in the impact of EPTR. The empirical results show that the implementation of EPTR has significantly improved the GCEP of the pilot areas, and this improvement effect shows a trend of gradual and significant enhancement in the later stage of the policy implementation. The GCEP analysis by region shows that the GCEP is higher in the eastern and coastal provinces, while the GCEP is relatively lower in the central and western regions. When the measurement method of core variables is changed and the variable analysis of independent years is carried out, the robust results support the core conclusion that the environmental protection tax reform has a positive impact on GCEP. The mechanism analysis shows that there is a positive correlation between EPTR and regional power generation, and a negative correlation between power generation and GCEP. This study not only provides a scientific basis for the evaluation of EPTR, but also provides a reference for other countries to explore the policy design of market-based means to promote green development.