Abstract：The rates of environmental taxes (fees) in China can be set or adjusted at the provincial level to a certain extent. Due to fiscal decentralization and local government competition, differential environmental taxes may reflect the balance between environmental protection and economic development at the local level. Using province-level panel data from 2004 to 2019, this study examined the spatial patterns and pollution control effects of provincial differential environmental taxes. We found that:(1) environmental taxes differed significantly across regions, resulting in significant spatial patterns of "race to the top", "race to the bottom", and "scattered distribution" across regions; (2) taxes had remarkable direct control effects on air pollutants; (3) an increase in water environment taxes in neighbouring provinces significantly inhibited the emissions of water pollutants within the province through the "race to the top" mechanism; and (4) the provincial differences in air pollution taxes in the central region resulted in pollution transfer. Evidently, it is necessary to designate regionally differential tax rates based on the characteristics of air and water pollutants, as well as taking into account the adverse effects of "race to the bottom" and pollution transfer on pollution control across regions.
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