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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...

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Detalles Bibliográficos
Autores principales: Gao, Da, Mo, Xinlin, Xiong, Ruochan, Huang, Zhiliang
Formato: Online Artículo Texto
Lenguaje:English
Publicado: MDPI 2022
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