Skip to main content

Advertisement

SpringerLink
Log in

Does “replacing business tax with value-added tax” promote the energy efficiency of the logistics industry in China?

  • Research Article
  • Published:
Environmental Science and Pollution Research Aims and scope Submit manuscript

Abstract

This paper investigates the relationship between “replacing business tax with value-added tax” (RBTVT) and the total factor energy efficiency (TFEE) of the logistics industry using regression discontinuity (RD) method, and the research shows that the TFEE of the logistics industry in China has presented a benign growth trend. RBTVT has significantly promoted the development of TFEE in the logistics industry, and its influence has mainly stemmed from the improvement of green technology progress. Moreover, the promotion mechanism of policy in the eastern region reacts more sharp than that in the central and western regions does. So this paper claims that the government should built a tax incentive mechanism of green production and energy conservation. It is necessary to use RBTVT to promote the high-quality development of the logistics industry and create an environment which coexist low-carbon environmental protection and economic benefits.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Fig. 1
Fig. 2
Fig. 3

Similar content being viewed by others

Notes

  1. Regional division: The eastern region includes 12 provinces and cities specifically Beijing, Tianjin, Hebei, Liaoning, Shanghai, Jiangsu, Zhejiang, Fujian, Shandong, Guangdong, Hainan, and Guangxi. The central region includes 9 provinces such as Shanxi, Inner Mongolia, Jilin, Heilongjiang, Anhui, Jiangxi, Henan, Hubei, and Hunan. The western region includes 9 provinces and cities including Sichuan, Guizhou, Yunnan, Gansu, Qinghai, Shaanxi, Ningxia, Xinjiang, and Chongqing.

References

  • Auerbach AJ (1986) Tax reform and adjustment costs: the impact on investment and market value. Int Econ Rev 30(4):939–962

    Article  Google Scholar 

  • Benoit T, Achten WMJ (2018) From value-added tax to a damage and value-added tax partially based on life cycle assessment: principles and feasibility. Int J Life Cycle Assess 23(11):2217–2247

    Article  CAS  Google Scholar 

  • Chen SY, Golley J (2014) “Green” productivity growth in China’s industrial economy. Energy Econ 44:89–98

    Article  Google Scholar 

  • Chung YHH, Färe R, Grosskopf S (1997) Productivity and undesirable outputs: a directional distance function approach. Microeconomics 51(3):229–240

    Google Scholar 

  • Cutler DM (1988) Tax reform and the stock market: an asset price approach. Am Econ Rev 78(5):1107–1117

    Google Scholar 

  • Denysov KV, Babmindra DI (2015) The industrial policy of regulating the processes of accelerated greening of the industrial activities of iron and steel Enterprises in Ukraine. Problems of Economy 4(1):72–78

    Google Scholar 

  • Ferede E, Dahlby B (2012) The impact of tax cuts on economic growth: evidence from the Canadian provinces. Natl Tax J 65(3):563–594

    Article  Google Scholar 

  • Gong J, Xu L (2017) Research on total factor productivity and industry optimization of Jiangsu industry based on DEA model. International Conference on Humanities Science 468–473

  • Huang HF, Wang T, Zhan ZC (2019) From business tax to value-added tax: the effects of reform on Chinese transport industry firms. Aust Account Rev 29(1):158–176

    Article  Google Scholar 

  • Ji Q, Zhang DY, Geng JB (2018) Information linkage, dynamic spillovers in prices and volatility between the carbon and energy markets. J Clean Prod 198:972–978

    Article  Google Scholar 

  • Ji Q, Xia TS, Liu F, Xu JH (2019a) The information spillover between carbon price and power sector returns: evidence from the major European electricity companies. J Clean Prod 208:1178–1187

    Article  Google Scholar 

  • Ji Q, Zhang D (2019b) How much does financial development contribute to renewable energy growth and upgrading of energy structure in China? Energy Policy 128:114–124

    Article  Google Scholar 

  • Ji Q, Zhang HY, Zhang DY (2019c) The impact of OPEC on East Asian oil import security: a multidimensional analysis. Energy Policy 126:99–107

    Article  Google Scholar 

  • Jia JJ, Xu JH, Fan Y, Ji Q (2018) Willingness to accept energy-saving measures and adoption barriers in the residential sector: an empirical analysis in Beijing. China, Renewable and Sustainable Energy Reviews 95:56–73

    Article  Google Scholar 

  • Jiang YF, Jiang YF (2014) The effect of VAT on total factor productivity in China-based on the one-step estimation method. Proceedings of the 2014 International Conference on Management Science and Management Innovation 247–253

  • Juan A, Jesus TP, Jose LZ (2013) On the inconsistency of the Malmquist–Luenberger index. European Journal of Operational Research 229(3):738–742

    Article  Google Scholar 

  • Li B, Wu S (2017) Effects of local and civil environmental regulation on green total factor productivity in China: a spatial Durbin econometric analysis. J Clean Prod 153:342–353

    Article  Google Scholar 

  • Li HP, Gozgor G, Lau CKM, Paramati SR (2019) Does tourism investment improve the energy efficiency in transportation and residential sectors? Evidence from the OECD economies. Environ Sci Pollut Res 26(18):18834–18845

    Article  Google Scholar 

  • Li K, Lin B (2017) Economic growth model, structural transformation, and green productivity in China. Appl Energy 187(2):489–500

    Article  Google Scholar 

  • Liu Q, Lu Y (2015) Firm investment and exporting: evidence from China’s value-added tax reform. J Int Econ 97(2):392–403

    Article  Google Scholar 

  • Liu YY, Hao Y (2018) The dynamic links between CO2 emissions, energy consumption and economic development in the countries along “the belt and road”. Sci Total Environ 645:674–683

    Article  CAS  Google Scholar 

  • Liu Zk, Xin L (2019) Has China’s belt and road initiative promoted its green total factor productivity?—evidence from primary provinces along the route. Energy Policy 129:360–369

    Article  Google Scholar 

  • Long XL, Keunyeob O, Cheng G (2013) Are stronger environmental regulations effective in practice? The case of China’s accession to the WTO. Journal of Cleaner Production 39:161–167

    Article  Google Scholar 

  • Long XL, Zhao XC, Cheng FX (2015) The comparison analysis of total factor productivity and eco-efficiency in China’s cement manufactures. Energy Policy 81:61–66

    Article  Google Scholar 

  • Long XL, Sun M, Chen FX, Zhang JJ (2017) Convergence analysis of eco-efficiency of China’s cement manufacturers through unit root test of panel data. Energy 134:709–717

    Article  Google Scholar 

  • Long XL, Chen B, Park B (2018a) Effect of 2008’s Beijing Olympic Games on environmental efficiency of 268 China’s cities. J Clean Prod 172:1423–1432

    Article  Google Scholar 

  • Long XL, Luo YS, Wu C, Zhang JJ (2018b) The influencing factors of CO2 emission intensity of Chinese agriculture from 1997 to 2014. Environ Sci Pollut Res 25(13):13093–13101

    Article  CAS  Google Scholar 

  • Long XL, Wang X, Mensah CN, Wang MZ, Zhang JJ (2019) Spatial and temporal heterogeneity of environmental efficiency for China’s hotel sector: new evidence through metafrontier global Malmquist-Luenberger. Environmental Science and Pollution Research 1–8

  • Ma X, Li Y, Zhang X, Wang C, Li Y, Dong B, Gu Y (2018) Research on the ecological efficiency of the Yangtze River Delta region in China from the perspective of sustainable development of the economy-energy-environment (3E) system. Environ Sci Pollut Res 25(29):29192–29207

    Article  Google Scholar 

  • Mensah CN, Long XL, Boamah KB, Bediako IA, Dauda L, Salman M (2014) The effect of innovation on CO2 emissions of OCED countries from 1990 to 2014. Environ Sci Pollut Res 25(29):29678–29698

    Article  CAS  Google Scholar 

  • Naqvi A, Stockhammer E (2018) Directed technological change in a post-Keynesian ecological macromodel. Ecol Econ 154:168–188

    Article  Google Scholar 

  • Oh D (2010) Global Malmquist-Luenberger productivity index. J Prod Anal 34(3):183–197

    Article  Google Scholar 

  • Salman M, Long XL, Dauda L, Mensah CN, Muhammad S (2019) Different impacts of export and import on carbon emissions across 7 ASEAN countries: a panel quantile regression approach. Sci Total Environ 686:1019–1029

    Article  CAS  Google Scholar 

  • Shen N, Liao HL, Deng RM, Wang QW (2019) Different types of environmental regulations and the heterogeneous influence on the environmental total factor productivity: empirical analysis of China’s industry. J Clean Prod 211:171–184

    Article  Google Scholar 

  • Song ML, Du JT, Tan HK (2018a) Impact of fiscal decentralization on green total factor productivity. Int J Prod Econ 205(1):359–367

    Article  Google Scholar 

  • Song ML, Chen Y, An QX (2018b) Spatial econometric analysis of factors influencing regional energy efficiency in China. Environ Sci Pollut Res 25(14):13745–13759

    Article  Google Scholar 

  • Sun HP, Sun WF, Geng Y, Yang X, Edziah BK (2019) How does natural resource dependence affect public education spending? Environ Sci Pollut Res Int 26(4):3666–3674

    Article  Google Scholar 

  • Tao F, Zhang HQ, Hu Y, Duncan AA (2017) Growth of green total factor productivity and its determinants of cities in China: a spatial econometric approach. Emerg Mark Financ Trade 53(9):2123–2140

    Article  Google Scholar 

  • Wei Q, Zhang X, Qin RL (2017) A study on the influence of the reform program to replace the business tax with a value-added tax on economic development in Jingdezhen area. International Conference on Physical Education and Society Management 70:371–375

    Google Scholar 

  • Yahoo M, Othman J (2017) Employing a CGE model in analysing the environmental and economy-wide impacts of CO2 emission abatement policies in Malaysia. Sci Total Environ:584–585

  • Yao C, Xu JT (2019) An assessment of energy efficiency based on environmental constraints and its influencing factors in China. Environ Sci Pollut Res 26(17):16887–16900

    Article  Google Scholar 

  • Zhang DY, Rong Z, Ji Q (2019a) Green innovation and firm performance: evidence from listed companies in China. Resour Conserv Recycl 144:48–55

    Article  Google Scholar 

  • Zhang DY, Lei L, Ji Q, Kutan AM (2019b) Economic policy uncertainty in the US and China and their impact on the global markets. Econ Model 79:47–56

    Article  Google Scholar 

  • Zhang L, Chen YY, He ZY (2018) The effect of investment tax incentives: evidence from China’s value-added tax reform. Int Tax Public Financ 25(4):913–945

    Article  Google Scholar 

  • Zhao X, Sun BW (2016) The influence of Chinese environmental regulation on corporation innovation and competitiveness. J Clean Prod 112(2):1528–1536

    Article  Google Scholar 

  • Zhu XH, Chen YF (2018) Green total factor productivity of China’s mining and quarrying industry: a global data envelopment analysis. Resources Policy 57(9):1–9

    Article  Google Scholar 

  • Zhu J, Zhou DQ, Pu ZN, Sun HP (2018) A study of regional power generation efficiency in China: based on a non-radial directional distance function model. Sustainability 11(3):659

    Article  Google Scholar 

Download references

Funding

This paper is financially supported by the Social Science Planning Project in Shandong Province (17CJJJ33) and the 48th Batch of Scientific Research Fund Projects for Returned Students Studying Abroad Initiated by the Ministry of Education under Grant No. [2014] 1685.

Author information

Authors and Affiliations

  1. Business School, Shandong Normal University, Jinan, 250358, Shandong, China

    Zuankuo Liu, Yufan Jiang & Dennis Bolayog

Authors
  1. Zuankuo Liu
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Yufan Jiang
    View author publications

    You can also search for this author in PubMed Google Scholar

  3. Dennis Bolayog
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Yufan Jiang.

Additional information

Responsible editor: Muhammad Shahbaz

Publisher’s note

Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.

Rights and permissions

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Liu, Z., Jiang, Y. & Bolayog, D. Does “replacing business tax with value-added tax” promote the energy efficiency of the logistics industry in China?. Environ Sci Pollut Res 26, 33169–33180 (2019). https://doi.org/10.1007/s11356-019-06367-5

Download citation

  • Received:

  • Accepted:

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s11356-019-06367-5

Keywords

Search

Navigation