Green Taxation and Green Technology Innovation in China: The Moderating Effects of Economic Context

This paper empirically investigates the impact of green taxation on green technology innovation at the provincial level in China, focusing on the moderating role of Chinese economic environment. The study constructs a moderating effect model for analysis, utilizing provincial panel data from 2007 to 2022. The results demonstrate that broad green taxation exerts a significantly stronger driving effect on green technology innovation compared to narrow green taxation. Social consumption level and labor force level were found to exert a negative moderating influence on the relationship between green taxation and green technology innovation. The primary conclusion underscores that establishing a comprehensive green taxation system characterized by broad coverage is crucial for effectively incentivizing green technology innovation in China. These empirically robust findings provide actionable insights for policymakers and corporate leaders.