Spatial effects and heterogeneity analysis of the impact of environmental taxes on carbon emissions in China.

Environmental taxes are important means by which governments can address environmental pollution problems. Amid increasingly severe global warming, how should environmental taxes be used to better combat pollution and reduce emissions to promote sustainable socioeconomic development? This empirical analysis explores the influence of environmental taxes on CO emissions by utilizing a spatial Durbin model constructed with panel data from 2006 to 2020 encompassing 30 provinces, autonomous regions, and municipalities under the direct jurisdiction of China's central government. First, we found that a strong spatial auto-correlation exists between carbon emission intensity and environmental taxes at the geographic and economic levels in each province.