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Xingcun Fang

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Mechanism and Empirical Evidence of Green Taxation Influencing Carbon Emissions in China’s Yangtze River Economic Belt

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By Wei-Chiao Huang, Xingcun Fang, Mengting Wei
| MDPI
2. Literature Review The connotations of green taxation were first reflected in British economist Pigou’s book “Welfare Economics”. Pigou advocated that the government should solve the externalities of environmental pollution through taxation to realize the internalization of external costs (CLEMENZ G 1999) [], which also laid a theoretical foundation for the government to formulate green taxation policies to achieve the goal of carbon emission reductions.
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