Abstract
Based on the 30 provinces(cities, autonomous regions) panel data of China from 2007 to 2016, this paper establishes a Spatial Durbin Model to explore the spatial effects of green tax policies in broad and narrow sense on energy efficiency. The results show that: (1)China's provincial energy efficiency has significant spatial correlation. (2) the relationship between the intensity of narrow sense green tax policy and the energy efficiency of the surrounding areas is an inverted U-shaped curve. (3) the relationship between the generalized green tax policy intensity and the energy efficiency of the surrounding areas is a U-shaped curve.