Table 9 Heterogeneity test: regional heterogeneity.

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

Variable

(1)

(2)

(3)

Regional heterogeneity

Eastern

Central

Western

DID

−0.0744***

(0.0231)

−0.0432

(0.0351)

−0.0311

(0.0228)

Control variable

Yes

Yes

Yes

Year FE

Yes

Yes

Yes

City FE

Yes

Yes

Yes

R-squared

0.6753

0.6544

0.7642

Observations

1166

1417

1148

  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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