Wang, KeyingWu, MengSun, YongpingShi, XunpengSun, AoZhang, Ping2023-08-290301-4207http://hdl.handle.net/1885/297084With increasing concerns over climate change and the global consensus regarding low carbon growth, the transition of resource-based regions has become urgent and challenging. We employ a Slacks-Based Measure with windows analysis approach to estimate the carbon emissions efficiency and abatement potential of China's provinces over the period of 2003–2016. A panel Tobit model is further employed to analyze the direct and indirect effects of natural resource abundance on emissions efficiency. We find that: (1) There exists a negative correlation between resource abundance and carbon emissions efficiency. The more abundant the resources, the lower the emissions efficiency. (2) Although emissions efficiency and abatement potential are generally negatively correlated, abatement potential also depends on the scale of the economy. (3) Resource dependence is unfavourable for the rationalization and advancement of the industrial structure, which indirectly affects the carbon emissions efficiency. These findings imply that resource-based regions should make the improvement of emissions efficiency and the exploration of abatement potential as their top priority of actions for a low-carbon transition, and promote the transformation of industrial structure in order to obtain a double dividend in sustainable development and carbon emissions efficiency.This work was supported by the National Social Science Fund of China on “Energy Consumption and Efficiency in New Urbanization Process” (Grant no. 15BTJ021), National Natural Science Foundation of China on “Modelling Industrial Capacity Cut under a Cap and Trade Mechanism and Policy Issues: A case study of coal sector” (Grant no. 71828401), National Social Science Fund of China on “Study of Measurement of Statistical Misreporting and Correction Mechanism: Based on Incentive of Local Government” (Grant no. 17BJL070), Humanity and Social Science Youth Foundation of Ministry of Education of China on “GDP Misreporting and Formation Mechanism under Official Evaluation: Study Based on Satellite Light Data” (Grant no. 16YJC790136), and Major Projects of the National Social Science Fund of China on “Supply-side Structural Reform and New Developing Impetus” (Grant no. 16ZDA006).application/pdfen-AU© 2019 Elsevier Ltd201910.1016/j.resourpol.2019.01.0012022-07-24