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Study on the Threshold Effect of Environmental Tax on Green Innovation

Based on the panel data of 30 provinces in China from 2009 to 2019, this paper studies the spatial spillover characteristic threshold characteristics of green innovation based on the threshold effect model. The study found that: First of all, environmental tax has a threshold effect on regional green innovation, that is, when the environmental tax is less than the threshold value of 0.0145, the environmental tax can significantly increase the regional green innovation; when the environmental tax reaches the threshold value of 0.0145, the environmental tax cannot effectively improve the regional green innovation. Clarifying the relationship between the two will help to reveal the policy effect of environmental tax in a more comprehensive and in-depth manner, and is conducive to promoting the coordinated development of regional economy and environment, technological innovation and high-quality economic development.