Inequality of environmental tax pressures along value chains within China

IF 5 2区经济学 Q1 ECONOMICS

Structural Change and Economic Dynamics Pub Date : 2025-03-13 DOI:10.1016/j.strueco.2025.03.006

Yi Wang , Yanqi Liu , Ludi Liu , Ailin Kang , Yiling Xiong , Xin Tian

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Abstract

Understanding the environmental tax inequality along the domestic value chain is essential to promote the sustainable implementation of environmental tax policy. However, how the environmental tax flows along the value chain and how the inequality of environmental tax formulated across regions of China are still elusive. Here we developed an analysis framework to trace the generation of environmental tax of different production roles with aid of Value Chain theory and Multi-Region Input-Output model. Around 44% - 95% of environmental taxes stemmed from production processes involving two or more regions, with the environmental taxes triggered by intermediate products surpassing those levied by final products. We identified significant disparities and concentration patterns in environmental tax burdens. The North Central bears a greater burden of environmental taxes as crucial suppliers of resources and energy intermediate products to Coastal areas, which carry lower environmental tax burdens with more equipment manufacturing and service sectors.

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中国价值链上环境税收压力的不平等

了解国内价值链上的环境税收不平等对于促进环境税收政策的可持续实施至关重要。然而，环境税是如何沿着价值链流动的，以及环境税在中国地区之间的不平等是如何形成的，仍然是一个难以捉摸的问题。本文运用价值链理论和多区域投入产出模型，构建了一个分析框架，对不同生产角色的环境税产生进行了追溯。约44% - 95%的环境税来自涉及两个或两个以上地区的生产过程，中间产品引发的环境税超过最终产品征收的环境税。我们发现了环境税收负担的显著差异和集中模式。中北部作为向沿海地区提供资源和能源中间产品的重要地区，环境税负担较轻，装备制造业和服务业较多，环境税负担较重。

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来源期刊

Structural Change and Economic Dynamics ECONOMICS-

CiteScore

9.60

自引率

4.90%

发文量

159

期刊介绍： Structural Change and Economic Dynamics publishes articles about theoretical, applied and methodological aspects of structural change in economic systems. The journal publishes work analysing dynamics and structural breaks in economic, technological, behavioural and institutional patterns.