The Differential Impact of Carbon Tax Policy on the Economic Competitiveness of Small and Medium-sized Enterprises Across Various Sectors and Regions: A Quantitative Analysis

Under mounting pressure from global climate change, carbon pricing mechanisms - particularly carbon taxes - have emerged as pivotal policy instruments for emissions reduction. As integral components of the economy, small and medium-sized enterprises (SMEs) demonstrate heightened sensitivity to carbon tax policies due to their distinctive characteristics including energy intensity, resource accessibility, and transition flexibility. Drawing on a mixed-methods approach, this study integrates quantitative and qualitative data sources to capture both macro patterns and firm-level dynamics. This study systematically examines the mechanisms and magnitude through which carbon tax policies influence the economic competitiveness of heterogeneous SMEs, while identifying critical determining factors. The analysis reveals substantial heterogeneity in the competitive impacts of carbon taxation across SME sectors. Energy-intensive manufacturing industries and resource-constrained micro-enterprises experience the most severe negative repercussions, whereas certain service-sector firms exhibit enhanced competitiveness through innovation offset effects. These findings underscore the necessity for policy frameworks that incorporate targeted technical assistance and collaborative platforms specifically designed for vulnerable enterprise groups.