Table 2 Variable design.
Variable | Variable name | Symbol | Variable processing method |
|---|---|---|---|
Explained variable | Carbon emission | lnce | Regional carbon emissions are logarithmic |
Explanatory variable | Time dummy | post | The years after 2017 as to 1, otherwise, as to 0 |
Policy dummy variable | treat | Regions that experienced increased environmental protection rates on taxable pollutants as to 1, otherwise, as to 0. | |
Environmental protection tax | DID | Time dummy variable * Policy dummy variable | |
Control variable | Economic development | lngdp | The gross regional product (GDP) was logarithmic |
Industrial development | indus | Value added of secondary industry as a share of regional GDP | |
Service industry development | serv | Value added of tertiary industry as a share of regional GDP | |
Opening | open | Total imports and exports as a share of regional GDP | |
Foreign direct investment | lnfdi | The actual amount of foreign capital used in the current year (US $10,000) is logarithmic | |
Population size | lnpop | The permanent population of the region (10,000) is logarithmic | |
Tax burden level | tax | The proportion of budgetary revenue in the GDP of the region | |
Government intervention | gov | The proportion of budgetary expenditure in the GDP of the region | |
Passenger traffic | lntra | The number of actual taxis at the end of the year is logarithmic | |
Environmental protection tax rate (SO2) | Eptr(SO2) | Before 2018, it was the rate of pollution discharge fees, and after 2018, it was the rate of environmental protection tax | |
Revenue from environmental protection tax (pollution discharge fee) | Tax- Fee | Before 2018, it was the revenue from pollution discharge fees. From 2018 onwards, it was the revenue from environmental protection taxes | |
Energy structure | Estructure | The ratio of coal consumption to energy consumption | |
Mechanism variable | Green research and development | GR&D | The ratio of regional green patents to total patents |
Energy efficiency | Eefficiency | The ratio of regional coal consumption to GDP | |
Industrial structure | Istructure | The ratio of the added value of the tertiary industry to that of the secondary industry |
