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Tax Policy and Total Factor Carbon Emission Efficiency: Evidence from China’s VAT Reform
China, the world’s largest carbon emitter, urgently needs to improve its carbon emissions efficiency. This study analyzes the impact of tax policy on total factor carbon emission efficiency (TFCEE). Using the Value Added Tax (VAT) reform in China as an exogenous shock and undesirable-SBM model to me...
Autores principales: | , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
MDPI
2022
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9368189/ https://www.ncbi.nlm.nih.gov/pubmed/35954615 http://dx.doi.org/10.3390/ijerph19159257 |