{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,9,15]],"date-time":"2026-09-15T11:32:48Z","timestamp":1789471968041,"version":"build-2803163510"},"reference-count":49,"publisher":"MDPI AG","issue":"8","license":[{"start":{"date-parts":[[2022,4,14]],"date-time":"2022-04-14T00:00:00Z","timestamp":1649894400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"the Key Research Base project for Humanities and Social Sciences of the Ministry of Education of China","award":["No.16JJD790015"],"award-info":[{"award-number":["No.16JJD790015"]}]},{"name":"Northeast Revitalization and Development Program of Jilin University","award":["No:21dbzx05"],"award-info":[{"award-number":["No:21dbzx05"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["IJERPH"],"abstract":"<jats:p>Existing studies have examined the double dividend effect of environmental protection tax. However, less attention has been paid to the influencing factors and transmission paths of the pollution abatement effect of the environmental protection tax. Based on the panel data for 30 of China\u2019s provinces from 2007 to 2019, this study discusses the environmental protection tax\u2019s influencing factors and transmission paths on the emission scale and intensity of different air pollutants through the panel threshold regression model and mediating effect model. The results show that: (1) the environmental protection tax has a positive emission reduction effect on the emission scale or emission intensity of sulfur dioxide (SO2) and nitrogen oxides (NO2); (2) the abatement effect is stronger when per capita gross regional product is above the threshold value; (3) technological progress, economic growth, and industrial structure all have positive mediating effects. Therefore, the local environmental protection tax rate should be set with comprehensive consideration of regional economic development, industrial structure, and technological progress.<\/jats:p>","DOI":"10.3390\/ijerph19084767","type":"journal-article","created":{"date-parts":[[2022,4,14]],"date-time":"2022-04-14T21:44:06Z","timestamp":1649972646000},"page":"4767","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":10,"title":["Exploring the Impact and Path of Environmental Protection Tax on Different Air Pollutant Emissions"],"prefix":"10.3390","volume":"19","author":[{"given":"Weijiang","family":"Liu","sequence":"first","affiliation":[{"name":"Center for Quantitative Economics, Jilin University, Changchun 130012, China"},{"name":"School of Business and Management, Jilin University, Changchun 130012, China"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Tingting","family":"Liu","sequence":"additional","affiliation":[{"name":"School of Business and Management, Jilin University, Changchun 130012, China"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1968","published-online":{"date-parts":[[2022,4,14]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"1156","DOI":"10.1016\/j.jedc.2007.05.002","article-title":"Can Environmental Taxation Stimulate Growth? 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