IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v15y2023i2p1300-d1030860.html
   My bibliography  Save this article

Mechanism and Empirical Study of Excise Tax Affecting Green Development in China’s Provincial Capitals—Mediating Effect Based on Technological Innovation

Author

Listed:
  • Xingcun Fang

    (School of Economics, Anhui University, Hefei 230601, China
    Anhui Research Center for Ecology and Economic Development, Hefei 230601, China)

  • Miaoying Li

    (School of Economics, Anhui University, Hefei 230601, China)

  • Wei-Chiao Huang

    (Department of Economics, West Michigan University, Kalamazoo, MI 49008, USA)

Abstract

Based on the panel data from 30 provincial capitals in China from 2005 to 2019, the level of green development in China’s provincial capitals was measured using the entropy value method, and their spatial distribution was analyzed using ArcGIS software. The impact of excise tax and technological innovation on the green development of China’s provincial capitals was examined by constructing a dynamic spatial Durbin model. This study shows that: (1) There are spatial differences in the green development level of the cities, with the overall characteristics of “east > central > west”; (2) The level of green development in Chinese cities has “time inertia” and positive “spatial spillover” effect; (3) Excise tax can promote green development in cities, and it exerts differential effects on green development in the eastern, central and western regions; (4) The results of the mediating effects model demonstrate that technological innovation mediates the relationship between consumption tax and green development in China’s provincial capitals.

Suggested Citation

  • Xingcun Fang & Miaoying Li & Wei-Chiao Huang, 2023. "Mechanism and Empirical Study of Excise Tax Affecting Green Development in China’s Provincial Capitals—Mediating Effect Based on Technological Innovation," Sustainability, MDPI, vol. 15(2), pages 1-18, January.
  • Handle: RePEc:gam:jsusta:v:15:y:2023:i:2:p:1300-:d:1030860
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/15/2/1300/pdf
    Download Restriction: no

    File URL: https://www.mdpi.com/2071-1050/15/2/1300/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Johanna Gast & Katherine Gundolf & Beate Cesinger, 2017. "Doing business in a green way: A systematic review of the ecological sustainability entrepreneurship literature and future research directions," Post-Print hal-02008555, HAL.
    2. Niu, Tong & Yao, Xilong & Shao, Shuai & Li, Ding & Wang, Wenxi, 2018. "Environmental tax shocks and carbon emissions: An estimated DSGE model," Structural Change and Economic Dynamics, Elsevier, vol. 47(C), pages 9-17.
    3. Wayne B. Gray & Ronald J. Shadbegian, 1998. "Environmental Regulation, Investment Timing, and Technology Choice," Journal of Industrial Economics, Wiley Blackwell, vol. 46(2), pages 235-256, June.
    4. repec:bla:jindec:v:46:y:1998:i:2:p:235-56 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Liu, Haiying & Liu, Zexiao & Zhang, Chunhong & Li, Tianyu, 2023. "Transformational insurance and green credit incentive policies as financial mechanisms for green energy transitions and low-carbon economic development," Energy Economics, Elsevier, vol. 126(C).
    2. Francesco Nicolli & Francesco Vona & Lionel Nesta, 2012. "Determinants of Renewable Energy Innovation: Environmental Policies vs. Market Regulation," Working Papers 201204, University of Ferrara, Department of Economics.
    3. Jonathan M. Lee, 2015. "The Impact of Heterogeneous NOx Regulations on Distributed Electricity Generation in U.S. Manufacturing," Working Papers 15-12, Center for Economic Studies, U.S. Census Bureau.
    4. Manpreet Rajpal & Bindu Singh, 2024. "How to drive sustainable entrepreneurial intentions: Unraveling the nexus of entrepreneurship education ecosystem, attitude and orientation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1705-1721, May.
    5. Yang Shen & Xiuwu Zhang, 2022. "Study on the Impact of Environmental Tax on Industrial Green Transformation," IJERPH, MDPI, vol. 19(24), pages 1-18, December.
    6. Anita Fajczak-Kowalska & Anna Misztal & Magdalena Kowalska, 2021. "Energy, Pollution, and Transport Taxes as Instruments of Sustainable Development of Manufacturing Enterprises in Emerging Economies in the European Union," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 724-742.
    7. Ren Wang & Yuxiang Bian & Han Gao & Jie Hou, 2023. "Optimal Environmental Policy for Heterogeneous Governments in China," IJERPH, MDPI, vol. 20(4), pages 1-12, February.
    8. Chan, Ying Tung & Zhao, Hong, 2023. "Optimal carbon tax rates in a dynamic stochastic general equilibrium model with a supply chain," Economic Modelling, Elsevier, vol. 119(C).
    9. Zhang, Zibin & Yang, Wenxin & Ye, Jianliang, 2021. "Why sulfur dioxide emissions decline significantly from coal-fired power plants in China? Evidence from the desulfurated electricity pricing premium program," Energy Policy, Elsevier, vol. 148(PB).
    10. repec:hal:spmain:info:hdl:2441/eu4vqp9ompqllr09j0h0ji242 is not listed on IDEAS
    11. Long Chen & Nan Wang & Qiyun Li & Wenjun Zhou, 2023. "Environmental regulation, foreign direct investment and China’s economic development under the new normal: restrain or promote?," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(5), pages 4195-4216, May.
    12. Noorain Mohd Nordin & Wei-Loon Koe, 2024. "Institutions and Sustainability Entrepreneurship in SMEs: A Conceptual Model," Information Management and Business Review, AMH International, vol. 16(2), pages 1-8.
    13. Stefan Ambec & Paul Lanoie, 2007. "When and Why Does It Pay To Be Green?," CIRANO Working Papers 2007s-20, CIRANO.
    14. Iftikhar Hussain & Mehrab Nazir & Saadia Bano Hashmi & Assunta Di Vaio & Imrab Shaheen & Muhammad Arfaq Waseem & Adeel Arshad, 2021. "Green and Sustainable Entrepreneurial Intentions: A Mediation-Moderation Perspective," Sustainability, MDPI, vol. 13(15), pages 1-13, August.
    15. Johan Brolund & Robert Lundmark, 2017. "Effect of Environmental Regulation Stringency on the Pulp and Paper Industry," Sustainability, MDPI, vol. 9(12), pages 1-16, December.
    16. Zhice Cheng & Xinyuan Chen & Huwei Wen, 2022. "How Does Environmental Protection Tax Affect Corporate Environmental Investment? Evidence from Chinese Listed Enterprises," Sustainability, MDPI, vol. 14(5), pages 1-22, March.
    17. Dana C. Andersen, 2016. "Credit Constraints, Technology Upgrading, and the Environment," Journal of the Association of Environmental and Resource Economists, University of Chicago Press, vol. 3(2), pages 283-319.
    18. repec:hal:wpspec:info:hdl:2441/eu4vqp9ompqllr09j0h0ji242 is not listed on IDEAS
    19. Chu, Baoju & Dong, Yizhe & Liu, Yaorong & Ma, Diandian & Wang, Tianju, 2024. "Does China's emission trading scheme affect corporate financial performance: Evidence from a quasi-natural experiment," Economic Modelling, Elsevier, vol. 132(C).
    20. Alberto Burchi & Bogdan Włodarczyk & Marek Szturo & Duccio Martelli, 2021. "The Effects of Financial Literacy on Sustainable Entrepreneurship," Sustainability, MDPI, vol. 13(9), pages 1-21, April.
    21. Han Yan & Md. Qamruzzaman & Sylvia Kor, 2023. "Nexus between Green Investment, Fiscal Policy, Environmental Tax, Energy Price, Natural Resources, and Clean Energy—A Step towards Sustainable Development by Fostering Clean Energy Inclusion," Sustainability, MDPI, vol. 15(18), pages 1-25, September.
    22. Fan Wang & Lili Feng & Jin Li & Lin Wang, 2020. "Environmental Regulation, Tenure Length of Officials, and Green Innovation of Enterprises," IJERPH, MDPI, vol. 17(7), pages 1-16, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:15:y:2023:i:2:p:1300-:d:1030860. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.