1. Digital technology and carbon emissions: Evidence from China.
- Author
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Zeng, Jingting and Yang, Moru
- Subjects
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DIGITAL technology , *CARBON emissions , *DIGITAL transformation , *TECHNOLOGICAL innovations , *EMISSIONS (Air pollution) , *TAX administration & procedure - Abstract
The support of digital technology is urgently needed to promote low-carbon development and green economic and social transformation and to realize the goal of "carbon neutrality" early. This paper utilizes the "Golden Tax III" project for the digital transformation of China's tax collection and administration and empirically confirms that digital tax collection and administration significantly reduces carbon emissions based on the panel data of 30 provinces (municipalities directly under the central government and autonomous regions) in China from 2010 to 2020, i.e., digital technology plays a positive role in carbon emission reduction. The mechanism test shows that digital technology indirectly affects carbon emissions through industrial structure, technological innovation, and tax structure. Heterogeneity analysis shows that digital technology has a significant inhibitory effect on carbon emissions in the northern region, non-Yangtze River region, provincial administrative areas with heavy local government debt, and a large proportion of tax revenue from the secondary industry and tax revenue from state-owned enterprises. Under the requirement of high-quality and green development of the economy, this paper is of great theoretical and practical significance for using digital technology to ensure the governance functions of tax, help low-carbon development, and reach the goal of "carbon neutrality" at an early date. • This study assesses the impact of digital technology on carbon emissions from the government's perspective. • This study enriches the mechanism by which digital technology affects carbon emissions. • This study provides suggestions to promote the digitization of government affairs and carbon emission reduction. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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