Green Taxation, Green Technological Innovation, and New Productive Forces

Abstract

Based on panel data from 30 provinces in China from 2012 to 2022, this paper explores the impact and mechanism of green taxation on the development of new productive forces. The empirical results show that green taxation significantly promotes the development of new productive forces, with the level of green technological innovation playing an intermediary role; different types of green taxes have varying degrees of impact on new productive forces.