Mechanism and Empirical Study of Excise Tax Affecting Green Development in China’s Provincial Capitals—Mediating Effect Based on Technological Innovation

Based on the panel data from 30 provincial capitals in China 2005 to 2019, level of green development China’s was measured using entropy value method, and their spatial distribution analyzed ArcGIS software. The impact excise tax technological innovation examined by constructing a dynamic Durbin model. This study shows that: (1) There are differences cities, with overall characteristics “east > central west”; (2) Chinese cities has “time inertia” positive “spatial spillover” effect; (3) Excise can promote it exerts differential effects eastern, western regions; (4) results mediating model demonstrate that mediates relationship between consumption capitals.