Promoting the green development of the tourism industry is a crucial pathway for achieving coordinated progress in ecological civilization development and industrial transformation and upgrading. Based on panel data for 16 prefecture-level cities in Anhui Province from 2011 to 2022, this study constructs an “inputs–desirable outputs–undesirable outputs” indicator system, measures city-level tourism eco-efficiency (TEE) using a super-efficiency SBM model incorporating undesirable outputs, decomposes provincial disparities and their sources using the Theil index and its decomposition, and further identifies city-specific heterogeneity in influencing factors by employing a panel variable-coefficient fixed-effects model. The results show that: (1) Anhui’s TEE exhibited an overall fluctuating upward trend during 2011–2022, with provincial efficiency values ranging from 1.465 (2016) to 1.500 (2022), and a more pronounced rebound after 2017; (2) spatially, TEE displays a pattern of “higher in the south, lower in the north, with a central uplift,” with southern Anhui cities such as Huangshan and Xuancheng performing relatively well, while many northern Anhui cities lag behind; (3) Theil decomposition indicates that overall disparities are driven mainly by within-region differences, whereas between-region differences contribute relatively little; and (4) influencing factors are markedly heterogeneous: scale- and affluence-related variables promote TEE in core cities such as Hefei, but tend to inhibit it in cities such as Bozhou, Anqing, Chuzhou, and Wuhu. The mechanisms associated with technology and structural variables are more complex; in particular, the expansion of energy consumption exerts a significantly negative effect on TEE in most cities and constitutes a common constraint on efficiency improvement, while the effects of R&D investment, digitalization, and the share of the tertiary sector vary across cities. Accordingly, policy efforts should prioritize energy-efficiency improvement and low-carbon substitution at the provincial level while implementing differentiated, city-specific pathways at the municipal level to jointly advance the low-carbon transition and high-quality development of the tourism industry.
J et al. (Tue,) studied this question.