青岛大学学报（自然科学版）2024，Vol.37Issue(2)：126-132,7.DOI:10.3969/j.issn.1006-1037.2024.02.20
现行消费税、绿色投资对碳排放的影响研究
Research on the Effect of Current Consumption Tax and Green Investment on Carbon Emission
摘要
Abstract
To promote the achievement of the"dual carbon"goal,the two-way fixed-effect model,regula-ting effect model and threshold effect model were constructed to explore the impact of current consumption tax and green investment on carbon emissions,which was based on the provincial panel data of China from 2008 to 2021.Research result shows that China's current consumption tax has failed to curb the growth of carbon emissions.Green investment has a negative regulating effect on the relationship between current consumption tax and carbon emissions,especially in the strong green investment regions such as North China and East China,where the regulating effect of green investment is stronger.Green investment has a threshold effect,and its inhibitory effect gradually weakens when it crosses the threshold range.关键词
消费税/碳排放/绿色投资/调节效应/门槛效应Key words
consumption tax/carbon emissions/green investment/regulating effect/threshold effect分类
管理科学引用本文复制引用
管治华,陈俊宇..现行消费税、绿色投资对碳排放的影响研究[J].青岛大学学报（自然科学版）,2024,37(2):126-132,7.基金项目
国家社会科学基金(批准号:22BJY106)资助. （批准号:22BJY106）
