Fiscal decentralization and energy intensity
Evidence from a quasi-natural experiment of VAT revenue-sharing reform in China
Bibliographic Data
| ID | 7322754 |
|---|---|
| Authors | Yumeng Pang (0000-0002-3122-5961, Nanjing University of Finance and Economics), Mengmeng Wang (0000-0001-6285-179X, Hebei Finance University) |
| Year | 2025 |
| Volume | 45 |
| Issue | 1 |
| Pages | 23-44 |
| Publication date | 2025-01-08 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Policy (JOURNAL) |
| Journal identifiers | ISSN: 0143-814X • E-ISSN: 1469-7815 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s0143814x24000254 |
| OpenAlex | W4406187525 |
| Language | EN |
| Citations received | 1 |
| References cited | 28 |
The impact of fiscal decentralization on energy intensity has been a long-standing subject of interest and debate. However, to date, there has been a notable absence of studies delving into the effects of fiscal decentralization on energy intensity from the vantage point of tax sharing. This investigation explores the effects of China’s value-added tax (VAT) revenue-sharing reform on energy intensity using prefecture-level city data from 2006 to 2020. Results show a correlation between an increased proportion of VAT revenue sharing and higher regional energy intensity. Heightened competition among local governments amplifies this impact, while environmental regulations and technological innovation mitigate it. Our findings contribute to a more scientifically grounded formulation of the revenue-sharing ratio between central and local governments, aiming to reduce local energy intensity
China · Decentralization · Economics · Intensity (physics · Market economy · Natural experiment · Physics · Political science · Revenue · Revenue sharing · Finance · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Medicine · Taxation and Compliance Studies
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| Citations per year | 1 |
|---|---|
| Citation span | 2025 - 2025 (1) |
| Highly cited | No |