统计与决策2026，Vol.42Issue(12)：136-141,6.DOI:10.13546/j.cnki.tjyjc.2026.12.022
绿色税收对碳生产率的影响
Impact of Green Taxation on Carbon Productivity:An Empirical Study Based on the Spatial Durbin Model
摘要
Abstract
Promoting green development and enhancing carbon productivity through green taxation is an inherent require-ment of practicing the"two mountains"theory(i.e.,"Lucid waters and lush mountains are invaluable assets")and building a"Beautiful China",and it is also an inevitable requirement for promoting the"carbon unlocking"of China's regional economies.This paper uses the panel data from China's 30 provinces from 2005 to 2023 and based on the effective measurement of carbon productivity indicators,employs the bidirectional fixed effects model and the Spatial Durbin Model to empirically examine the non-linear impact and action mechanism of green taxation on carbon productivity.The research findings show that the impact of green taxation on carbon productivity presents a U-shaped characteristic of first inhibiting and then promoting,and that the conclusion still holds after multiple robustness tests,including changing the spatial weight matrix,replacing the core explanatory variable,re-placing the explained variable,and excluding municipal data.The results of the heterogeneity analysis show that the impact of green taxation is more significant in the central and western regions,while its impact effect is not obvious in the eastern region.The results of the mechanism analysis show that green taxation exerts a nonlinear effect on carbon productivity by influencing the regional energy consumption structure.关键词
绿色税收/碳生产率/能源结构/空间杜宾模型Key words
green taxation/carbon productivity/energy structure/spatial Durbin model分类
管理科学引用本文复制引用
钟军委,薛桂芝,李雨欣..绿色税收对碳生产率的影响[J].统计与决策,2026,42(12):136-141,6.基金项目
河南省哲学社会科学规划一般项目(2025BJJ00018) （2025BJJ00018）
