Spatial Pattern and Spillover of Abatement Effect of Chinese Environmental Protection Tax Law on PM(2.5) Pollution

Particulate matter ([Formula: see text]) pollution is a threat to public health, and environmental taxation is an important regulatory mode controlling [Formula: see text] pollution. In 2018, China implemented the Environmental Protection Tax Law (EPTL) targeting [Formula: see text] pollution. Based on in-situ monitoring and emission inventory data, a Bayesian hierarchical spatiotemporal model combining a two-period trends difference method was employed to measure the abatement effects of China’s EPTL on [Formula: see text] pollution (AEEPTLPM). On this basis, a spatial spillover index (SSI) of the AEEPTLPM is proposed. Applying this index, we calculated the spatial spillover characteristics of the AEEPTLPM in mainland China at a provincial scale in 2018–2019. The results show that the EPTL has had significant abatement effects on both in-situ-monitored [Formula: see text] concentrations and local total industrial [Formula: see text] emissions. Additionally, the two types of AEEPTLPM display distinct spatial heterogeneity. A correlation between the AEEPTLPM and the degree of [Formula: see text] pollution was observed; areas with serious [Formula: see text] pollution have higher AEEPTLPM levels, and vice versa. The SSI indicates that the AEEPTLPM exhibits significant spatial spillover characteristics, and spatial heterogeneity is also present.