Despite extensive studies focused on environmental tax revenue (ETR) on the driver and linkage with socioeconomic variables over time, an in-depth investigation on the spatiotemporal driver and intrinsic characteristics (e.g., convergence and complex network) is in need, providing valuable information on formulating better environmental tax policy towards sustainable development. Therefore, the study comprehensively analyzed the spatiotemporal driver, convergence trend, and complex network of provincial ETR in a case of China over 2000–2019 by using temporal and spatial logarithmic mean Divisia index models (LMDI), convergence models, and social network analysis, respectively. We found that, first, two convergence clubs of ETR for China’s provinces over the period were found. Second, GDP per capita and tax intensity were the positive and negative drivers contributing the increase in ETR. Third, within differences in tax intensity and GDP per capita, as well as the differences in population and GDP per capita, were the main drivers widening the overall ETR gap. Fourth, the original hierarchical ETR spatial correlation structure has changed, while provinces exhibited certain degrees of heterogeneity in terms of ETR spatial association network. The study highlights that ETR plays a significant role in maintaining sustainable development and thus suggests that more importance of environmental tax policies at various levels should be attached.

Carbon emissions trading (CET) is now one of China’s key policy tools for achieving the goals of carbon peak and carbon neutrality. To comprehensively explore the consequences of China’s CET policy, the study first evaluated the content validity of CET policies across China’s 31 provinces, autonomous regions, and municipalities falling directly under the central government using policy strengths, tools, and measures from 2011 to 2020. The spatiotemporal drivers of regional carbon efficiency improvements from aspects of actual policy effect, average policy content validity effect, and policy quantity effect were also evaluated via the logarithmic mean Divisia index. This analysis revealed that the policy content validity was increasing in general and was higher in pilot regions. On average, the policy quantity effect was the primary driver of carbon efficiency improvements in both pilot and non-pilot regions, but the actual policy effect failed to promote carbon efficiency in both regions. Beijing’s carbon emissions reduction effect was superior to that of other pilot regions, and where actual policy effect and policy quantity effect were the primary and secondary drivers of local carbon efficiency improvements, respectively. These findings suggest that when formulating CET policies, each region should not only focus on improving policy content validity, but also pay attention to the actual carbon emissions reduction effects produced by policies as well.