Research on the Impact of Environmental Protection Tax on Total Factor Productivity of Heavily Polluting Enterprises

DOI

10.2991/978-94-6463-888-2_50How to use a DOI?

Keywords

environmental protection tax; heavy polluters; total factor productivity; green technology innovation

Abstract

Exploring the influence mechanism of environmental protection tax on the total factor productivity of heavy polluting enterprises and its effect based on the perspective of green technology innovation is conducive to accelerating enterprises to realize green and low-carbon transformation. Based on the panel data of heavy pollution industry of A-share listed companies in 2015-2023, the article empirically examines the impact of the implementation of environmental protection tax on the total factor productivity of heavy pollution enterprises by using double difference model (DID). The results show that (1) the implementation of environmental protection tax significantly increases the total factor productivity of heavy polluting enterprises in the tax burden boosting region. (2) Further analysis reveals that the implementation of environmental protection tax can positively affect the total factor productivity of heavily polluting enterprises in the tax burden raising area through green technology innovation. Secondly, the enhancement effect of environmental protection tax on total factor productivity is more significant among private enterprises, enterprises with high R&D investment intensity and those in the eastern region. The above findings provide policy insights to effectively utilize the environmental and economic effects brought by the implementation of the environmental protection tax policy in the context of green and low-carbon development, to accelerate the green and low-carbon transformation of enterprises and to realize high-quality economic development.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Qiuyue Ma
PY  - 2025
DA  - 2025/12/03
TI  - Research on the Impact of Environmental Protection Tax on Total Factor Productivity of Heavily Polluting Enterprises
BT  - Proceedings of the 2025 7th International Conference on Economic Management and Cultural Industry (ICEMCI 2025)
PB  - Atlantis Press
SP  - 511
EP  - 518
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-888-2_50
DO  - 10.2991/978-94-6463-888-2_50
ID  - Ma2025
ER  -