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本文从环境联邦主义的角度,利用1999-2014年重点城市的面板数据分析了税收与环境污染的关系。研究发现,税收规模与人均环境污染排放量存在正相关关系,税收规模的提高不利于人均环境污染排放量的减少,这说明税收竞争会导致地方政府放松对环境污染管制的努力。税收种类与环境污染的动态面板回归结果显示,除了个人所得税,增值税、营业税、城市建设维护税及企业所得税所占税收比重的提高会增加人均环境污染排放量。税收对环境污染的影响在不同地理区位的重点城市之间存在显著差异,相对于中部,东部地区重点城市的税收规模的增加对人均环境污染排放量的不利影响显著大些,但西部与中部的差异却不明显。
From the perspective of environmental federalism, this paper analyzes the relationship between tax revenue and environmental pollution by using the panel data of key cities in 1999-2014. The study found that there is a positive correlation between tax scale and per capita environmental pollution discharge, and the increase of tax scale is not conducive to the reduction of per capita environmental pollution discharge, indicating that tax competition will lead local governments to relax their efforts on environmental pollution control. The dynamic panel regression of tax types and environmental pollution shows that in addition to personal income tax, value added tax, business tax, urban construction and maintenance tax and corporate income tax share of tax increase will increase per capita emissions of environmental pollution. The impact of tax revenue on environmental pollution is significantly different among major cities in different geographical locations. The adverse impact of tax revenue per capita per capita on the scale of tax revenue in major cities in the central and eastern regions is significantly larger than those in major cities in the central and eastern regions. However, The difference is not obvious.