TITLE:
Green Taxation and Total Factor Productivity
AUTHORS:
Zihan Hu
KEYWORDS:
Green Taxation, Total Factor Productivity, Manufacturing
JOURNAL NAME:
Modern Economy,
Vol.10 No.3,
March
15,
2019
ABSTRACT: As one of the means of the government to protect the
environment, green taxation can effectively control pollution emissions and
alleviate environmental pressures. However, there is considerable controversy
about whether the implementation of green taxation has a favorable impact on
economic growth. Therefore, this paper systematically summarizes the impact of
green tax collection on enterprises and the factors affecting total factor
productivity, and further analyzes whether green tax collection has an impact
on corporate total factor productivity. Finally, the corresponding policy
recommendations are put forward, from the formulation of reasonable green tax
intensity, the development of differentiated industry green tax intensity and
the adoption of flexible green tax forms, etc.