税收竞争如何影响环境污染——基于污染物外溢性属性的分析

发布时间：2018-05-13 18:37

  本文选题：税收竞争 + 政府环保支出　； 参考：《财贸经济》2017年11期

【摘要】：本文基于一般均衡模型阐述了税收竞争通过改变资本投入量及政府环保支出进而影响环境污染的作用机制,并使用2007-2014年中国28个省份数据,运用动态空间杜宾及动态面板模型进行了实证检验。研究表明:外溢性污染物存在空间溢出效应;地方政府税收竞争强度越大,地区环境质量就越恶劣。究其原因,在于税收竞争通过改变本地资本投入量及本地政府环保支出提高了外溢性污染物(二氧化硫)和非外溢性污染物(固体废弃物)的排放量,而通过改变邻近地区资本投入量及其环保支出降低了外溢性污染物(二氧化硫)的排放量。
[Abstract]:Based on the general equilibrium model, this paper expounds the mechanism of tax competition affecting environmental pollution by changing capital input and government environmental expenditure, and uses the data of 28 provinces in China from 2007 to 2014. Using dynamic space Doberman and dynamic panel model to carry on the empirical test. The results show that there exists spatial spillover effect of spillover pollutants, and the greater the tax competition intensity of local government, the worse the regional environmental quality. The reason is that tax competition increases the emissions of spillover pollutants (sulphur dioxide) and non-spillover pollutants (solid waste) by changing local capital input and local government environmental spending. By changing the amount of capital input and environmental expenditure in neighboring areas, the emission of spilled pollutants (SO2) is reduced.
【作者单位】： 西安交通大学经济与金融学院;
【基金】：国家社会科学基金一般项目“产权制度及区域差异视角下的中国环境资源税制研究”(14BJY168)
【分类号】：F812.42;X50
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本文编号：1884338