2022
DOI: 10.3389/fpubh.2022.967524
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The effects of environmental tax reform on urban air pollution: A quasi-natural experiment based on the Environmental Protection Tax Law

Abstract: Air pollution significantly impacts sustainable development and public health. Taking the implementation of China's Environmental Protection Tax Law in China as a quasi-natural experiment, this paper employs the difference-in-differences (DID) and spatial DID models to evaluate the effects of environmental tax reform on urban air pollution. The findings are as follows. (1) Environmental tax reform can significantly reduce urban air pollution, and a series of robustness tests have also been conducted to provide… Show more

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Cited by 46 publications
(18 citation statements)
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“…First, our sample is limited to Chinese manufacturing listed firms from 2003 to 2018, which may not be representative of all firms in China, particularly small and medium‐sized enterprises that are not listed. Future research could expand the scope of the study to include a broader range of firms through surveys or quasi‐natural experiments (Guo et al, 2023; Su, Xu, & Yang, 2023) to examine the impact of institutional investors on green innovation and ESG for different types of firms.…”
Section: Discussionmentioning
confidence: 99%
“…First, our sample is limited to Chinese manufacturing listed firms from 2003 to 2018, which may not be representative of all firms in China, particularly small and medium‐sized enterprises that are not listed. Future research could expand the scope of the study to include a broader range of firms through surveys or quasi‐natural experiments (Guo et al, 2023; Su, Xu, & Yang, 2023) to examine the impact of institutional investors on green innovation and ESG for different types of firms.…”
Section: Discussionmentioning
confidence: 99%
“…For example, Environmental tax reform can significantly reduce urban air pollution. Green technology innovation and industrial structure upgrading are vital transmission mechanisms for environmental tax reform to improve air quality [54]. This paper empirically explores that if the public environmental concern is measured by the Baidu Index when the Baidu Index exceeds 20,455.36, the conduction mechanism of public environmental concern to inhibit air pollution can play a significant role.…”
Section: Discussionmentioning
confidence: 99%
“…In the meantime, this study referred to Guo et al (36) to conduct placebo tests by constructing a fake treatment group. If the coefficient remained significantly negative, it indicated that the changes in population mortality rate were not driven by the reform but by other unobserved factors, and vice versa, supporting the robustness of the result.…”
Section: Placebo Testmentioning
confidence: 99%