[1]刘文玉.中国地方政府税收竞争对环境污染的影响研究——基于全国及区域视角[J].江西师范大学学报(哲学社会科学版),2018,(04):81-89.
　LIU Wenyu.A Study of Effects of Local Government Tax Competition on Environmental Pollution——From the National and Regional Perspective[J].,2018,(04):81-89.
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中国地方政府税收竞争对环境污染的影响研究——基于全国及区域视角()
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《江西师范大学学报》（哲学社会科学版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2018年04期
页码:
81-89
栏目:
经济学研究
出版日期:
2018-08-20

文章信息/Info

Title:
A Study of Effects of Local Government Tax Competition on Environmental Pollution——From the National and Regional Perspective
文章编号:
1000-579(2018)04-0081-09
作者:
刘文玉
中央财经大学 中国公共财政与政策研究院,北京 100081
Author(s):
LIU Wenyu
China Academy of Public Finance and Public Policy,Central University of Finance and Economics,Beijing 100081,China
关键词:
税收竞争;  环境污染;  趋劣竞争;  骑跷跷板策略
Keywords:
tax competition;  environmental pollution;  race to the bottom;  riding on a seesaw
分类号:
F810.423
文献标志码:
A
摘要:
环境污染问题是国内外学者广泛研究的话题。本文以税收竞争为主要的研究切入点,利用2004-2016 年全国31个省份的面板数据进行回归分析,以探讨税收竞争与环境污染的关系,同时将经济发展水平、城市化率、外商投资额等相关因素纳入讨论。实证结果显示:1.税收竞争对不同类型污染物排放的影响不同。其中税收竞争对工业废水排放抑制作用显著,但却会促进固体和废气污染物的排放,总体呈现出“骑跷跷板”现象。建议中央政府和地方政府可从污染物的外溢性角度来划分环保职责; 2.对东部、中部和西部经济区的子样本回归中可以看出,经济发达程度影响着环境污染治理水平。东部地区的税收竞争对废水排放抑制作用更强,而西部地区税收竞争导致废气排放显著增加,建议中央政府对地方政府的竞争行为以“公平”为原则给予行政上的规范。
Abstract:
The problem of environmental pollution is a topic of extensive research at home and abroad.This paper takes tax competition as the main research entry point,using the panel data of 31 provinces of China in 2004-2016,to analyze its relationship between tax competition and environmental pollution,and discuss the related factors such as economic development level,urbanization rate,foreign investment,etc.The empirical results show that:firstly,the tax competition has different influence on different pollution types.As it has significant adverse effect on industrial waste water emission,but it promotes solid and gas waste emission,the phenomenon of “riding a seesaw” is presented generally,it is suggested that central and local governments can divide environmental responsibility from the perspective of pollutant spillover; secondly,we cam see that the degree of economic development affects the environmental pollution level through the sub-sample regression of Eastern,Central and Western economic zones.The tax competition in Eastern region has stronger inhibition effect on waste water discharge,while the tax competition in Western region has led to a significant increase in exhaust emissions.In the end,some recommendations are proposed to the central government for giving administrative norms on “fair” principle to local government competition.

参考文献/References:

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备注/Memo

备注/Memo:
收稿日期:2018-04-10
作者简介:刘文玉(1989-),女,山西吕梁人,中央财经大学中国公共财政与政策研究院博士生。研究方向为财政政策。
更新日期/Last Update: 2018-08-20