首都经济贸易大学学报2025，Vol.27Issue(6)：82-95,14.DOI:10.13504/j.cnki.issn1008-2700.2025.06.007
生产网络中环境保护税法的非对称溢出效应
The Asymmetric Spillover Effects of the Environmental Protection Tax Law in Production Networks—Validation Based on the Total Factor Productivity of Upstream and Downstream Enterprises
摘要
Abstract
The implementation of China's Environmental Protection Tax Law marks a critical milestone in the evolution of its green tax system and serves as an important institutional guarantee for promoting high-quality eco-nomic development.Treating the enactment of the Environmental Protection Tax Law as a quasi-natural experiment,this study utilizes data from A-share listed companies(2013-2022)and China's input-output tables to systematical-ly examine the policy's direct impact on the total factor productivity(TFP)of regulated firms and its spillover effects transmitted through production networks via a difference-in-differences(DID)approach. The results indicate that the Environmental Protection Tax Law significantly enhances the TFP of regulated firms.Furthermore,it generates asymmetric spillover effects along the production network:positive productivity spillovers to downstream firms and inhibitory effects on upstream firms.These findings remain robust across a series of tests.Mechanism analysis reveals that the Environmental Protection Tax Law primarily boosts TFP of regulated firms by forcing efficiency improvements and stimulating innovation.The positive downstream spillovers are mainly driven by innovation diffusion and price transmission mechanisms,whereas the negative upstream spillovers are largely attributable to demand contraction.Heterogeneity analysis shows that the direct and spillover effects are more pronounced for capital-intensive firms and those in downstream segments of the industrial chain.Although a direct effect is also observed for labor-intensive firms,the magnitude is relatively limited. This study makes several marginal contributions.First,moving beyond the traditional focus on direct effects in isolation,it unveils the network spillover effects of the Environmental Protection Tax Law on TFP based on produc-tion network theory,thereby expanding the research dimension of environmental policy evaluation.Second,it broadens the scope of research on production network spillovers by extending the focus from traditional technology and knowledge spillovers to TFP spillovers induced by environmental regulation,thereby enriching empirical re-search on the economic effects of environmental regulation from the perspective of vertical production linkages.Fi-nally,by identifying transmission channels through innovation spillovers and supply-demand dynamics,it reveals the mechanisms through which environmental regulation spills over along production networks,providing micro-em-pirical evidence for optimizing environmental policy design and promoting networked collaborative governance.关键词
生产网络/环保税法/全要素生产率/非对称溢出效应/创新水平Key words
production networks/Environmental Protection Tax Law/TFP/asymmetric spillover effects/inno-vation level分类
管理科学引用本文复制引用
董君,张继..生产网络中环境保护税法的非对称溢出效应[J].首都经济贸易大学学报,2025,27(6):82-95,14.基金项目
内蒙古财经大学科研基金重点项目"低碳背景下内蒙古算力需求与能源多元供给的协同机制研究"(NCXKY25003) （NCXKY25003）
