Table 8 Mechanism test.

From: The actual effect and mechanism of environmental protection taxes on carbon emission reduction: evidence from China

Variable

(1)

(2)

(3)

Mechanism test

Green research and development

Energy efficiency

Industrial structure

DID

0.1033**

(0.0473)

−0.0102**

(0.0047)

0.0132**

(0.0059)

Control variable

Yes

Yes

Yes

Year FE

Yes

Yes

Yes

City FE

Yes

Yes

Yes

R-squared

0.7565

0.6543

0.7611

Observations

3731

3731

3731

  1. *, **, and *** indicate significance at the significance level of 10%, 5%, and 1% respectively, the values in brackets are standard errors. For brevity, the results of the control variables are not reported. The model adopts the clustering standard estimation at the prefecture-level city level.
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