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Environmental tax policy, green investment, and high-quality economic development

Author

Listed:
  • Guo, Da
  • Wang, Yuning
  • Liu, Shuang
  • Chen, Longyu
  • Zhao, Chunzi

Abstract

Based on panel data from 30 provinces in China from 2014 to 2023, this paper investigates the impact of environmental tax policies on high-quality economic development. The following conclusions are drawn: First, environmental tax policies can significantly enhance regional high-quality economic development. Second, green investment plays a crucial intermediary role in the process by which environmental tax policies influence regional high-quality economic development, indicating that such policies can promote high-quality economic development by incentivizing green investment. Third, environmental taxation policies have different impacts on regional high-quality economic development. It has significantly promoted high-quality economic development in eastern regions, whereas its effects in central and western regions have been limited.

Suggested Citation

  • Guo, Da & Wang, Yuning & Liu, Shuang & Chen, Longyu & Zhao, Chunzi, 2025. "Environmental tax policy, green investment, and high-quality economic development," Finance Research Letters, Elsevier, vol. 86(PF).
    • Handle: RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325020550
    DOI: 10.1016/j.frl.2025.108801
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    References listed on IDEAS

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