横向税收竞争的环境效应研究

Environmental Effects of Horizontal Tax Competition

在我国,提供公共产品的事权多在地方。在财力有限的情况下,为了较好地履行职责,地方政府不得不通过参与激烈的税收竞争来增强本地的经济和财政实力。文章通过分析地方税收竞争的诱因,提出地方政府之间存在激烈的横向税收竞争也会影响环境污染的理论推断,并依经济发展水平的不同,将全国分为东、中、西部三个地区,尝试探讨了不同地区环境污染的相似性及差异性。运用面板数据分析地方政府之间横向税收竞争对辖区环境质量的影响情况,结果发现,在横向税收竞争的作用下,不同地区在工业三废排放方面既存在一定的相似性又有所差异。建议采取必要的对应措施解决地方政府之间横向税收竞争所造成的不良环境后果。

In China, the right of providing public goods is placed in local governance. In the case of limited financial resources, the local government had to participate in fierce tax competition to enhance local economic and financial strength in order to better perform their duties. After investigating incentives to compete local tax, this paper proposes that horizontal tax competition also causes environmental pollution and it shows both similarities and differences in different area according to their different levels of economic development by dividing the country into Eastern, Central and Western regions. Based on the panel data analysis, it is found that there are certain similarities and differences in the aspect of three wastes emission of the three areas. In the end, some recommendations are proposed to address the adverse environment consequences caused by horizontal tax competition.