Study On The Impact Of Resource Tax On Carbon Emissions

The extensive economic growth mode of "high energy consumption,high pollution and high emission" makes China become the world's largest carbon dioxide emissions.In order to alleviate the negative impact of carbon emissions on economy and environment,and realize the sustainable development of the whole economy and society,it's the goal of China to reduce carbon dioxide emissions and develop low-carbon economy.Resource tax is an important means to regulate energy consumption,which will help ease the contradiction of the structure of energy supply and demand,improve energy efficiency and promote the development and utilization of low carbon energy.Therefore,resource tax has important significance for improving carbon emission reduction.The external characteristics of carbon emissions and the public product attributes of carbon emission reduction behavior provide a theoretical basis for the resource tax to solve the problem of carbon emissions.Based on the STIRPAT model,this paper constructs a provincial panel data model,and uses the Diff GMM method to study the effect of resource tax on carbon emissions.On this basis,the paper studies the path of the impact of resource tax on carbon emissions through the panel data of the industry and explores the relationship between energy and non-energy factors.Through the study of the relationship between resource tax and carbon emissions,it can draw the following conclusions:(1)due to China's resource tax system is unreasonable in the scope of tax collection,tax,tax standards and other aspects,the direct effect of resource tax on carbon emissions is weak.(2)The effect of resource tax on carbon emissions is lagged.Increasing resource tax will promote resource consuming industries for reallocation of production factors to replace the labor and capital factors on energy.In that situation,energy demand will decrease,resulting in carbon emission reduction.At the same time,there are regional differences in the impact of resource tax on carbon emissions.The lag effect of resource tax on carbon emissionsin developed and underdeveloped regions is stronger than that in moderately developed regions.(3)for high energy consumption industry,substitution effect of labor to energy is more significant than that of capital to energy.The substitution effect in low energy consumption industry is just reversed.Substitution effect of capital to energy is more significant than that of labor to energy.Compared with the resource consuming industries,the impact of the resource tax on the resource production industry is mainly for the substitution of labor to energy,while the substitution effect of capital on energy is not significant.