近日，财政系许敬轩副教授与财政系硕士研究生侯湘、胡倩琳合作论文How do low-carbon city pilots affect carbon emissions? Staggered difference in difference evidence from Chinese firms在Economic Analysis and Policy 2023年第79卷正式发表。Economic Analysis and Policy 为ABS1期刊，伟德BETVLCTOR1946认定的经济与商科ESI A3期刊。

1 内容摘要

We employ firm-level tax survey data and a staggered difference-in-differences to evaluate how China’s low-carbon city pilots (LCCP) affects CO2 emissions. Results show a 30% reduction in emissions and a 36% improvement in energy efficiency. The LCCP highly targeted high-emission and low-efficiency firms, reducing CO2 emissions by 79%, and increased loans only to high-carbon and low-efficiency, state-owned and collective, and small firms. Our results indicate that the decline in emissions cannot be solely attributed to financial incentives, the environmental regulations also played a role in facilitating firms’green transition. The findings provide recommendations for other developing countries aiming to lower their CO2 emissions.

本文采用企业层面的税收调查数据和交错双重差分法评估了中国低碳城市试点政策（LCCP）对二氧化碳排放的影响。结果显示企业的碳排放减少了约30%，能源效率提高约36%。其中，低碳城市试点政策对高碳排放和低能源效率的企业具有高度针对性，此类企业的二氧化碳排放量减少了近79%，并且只增加了对高碳低效、国有和集体企业以及小型企业的贷款。研究结果还表明，二氧化碳排放量的减少不能完全归因于财政激励措施，环境法规也对企业的绿色转型起到了促进作用。另外，此研究为其他旨在降低二氧化碳排放量的发展中国家提供了建议。

2 作者简介

许敬轩，伟德BETVLCTOR1946财政系副教授，硕士生导师。博士毕业于中国人民大学，主要研究方向为财政理论与政策、环境经济学等。在《经济研究》《金融研究》Energy Economics等期刊发表多篇论文。主持国家自然科学基金青年基金项目。

侯湘，伟德BETVLCTOR1946财政学硕士研究生。

胡倩琳，伟德BETVLCTOR1946财政学硕士研究生。

3 原文链接

https://www.sciencedirect.com/science/article/pii/S0313592623001522