环境税收及环境污染与经济增长——基于江苏沿海区域面板数据的分析

Environment Tax,Environment Pollution and Economic Growth——The Analysis of Panel Data of the Coastal Area in Jiangsu Province

随着可持续发展理论得到国际社会日益广泛的认同,环境保护问题备受各国政府的重视。税收作为政府用以调节社会经济生活的一种重要工具和手段,在保护环境方面发挥着越来越重要的作用。对此,将环境税收引入效用函数进行数理分析,并以江苏沿海区域为例,构建面板数据模型进行实证研究。研究结果均表明,在环境税收的影响下,不同地区不同时期的环境库兹涅茨曲线只是一个客观现象,而不是一个必然规律。降低污染排放量,区域经济才能走上持续增长路径。

With sustainable development theory identified worldwide, the environment protection has received the attention of governments. As an important tool and means in regulating social and economic life for the governments, tax is playing an increasingly important role in the protection of the environment. Therefore, this paper introduces environment tax variable to utility function and makes experiential analysis by building a panel data model in the coastal area in Jiangsu province. It draws a conclusion that environment Kuznets curve in different area in different time is just an objective phenomena not an inevitable law in the effect of environment tax. Only when pollution emissions are reduced can area economy be driven to the level of sustainable increase.