摘要：The quality of the ecological environment is related to people’s health and quality of life, and is a prerequisite for happiness. This paper uses data from the 2019 Chinese Social Survey(CSS) and matches it with green tax data of 30 provinces and autonomous regions in China in 2019 using the mediation effect model to empirically analyze the influence mechanism and internal logic of the environmental governance on happiness. The results show that: (1) environmental governance can significantly improve happiness and indirectly affect happiness through green tax; (2) green tax can significantly enhance happiness; (3) income, regional, and education heterogeneity exists in the direct and mediating effects of environmental governance on happiness. Based on these results, in the context of the new era, we should solidly promote environmental governance and ecological civilization construction, promote the reform of the green tax system, and improve happiness. We should also consider the coordinated development of urban and rural areas and regions and focus on equity and efficiency. In addition, it is necessary to continue to deepen education reform, improve the quality of education, increase people’s income, and improve people’s happiness. This paper identifies the causal relationship between environmental governance and happiness and helps to clarify the influence mechanism and internal logic of environmental governance on happiness; it also discusses how to address the relationship between governance and development, promote green development, and improve happiness.
关键词：environmental governance; green tax; happiness; mediating effect; heterogeneity
