财税政策、地方政府竞争与空气污染治理质量

Fiscal Policy,Local Governments Competition and Air Pollution Control Quality

政府财税政策对于环境治理具有显著效应,利用2007—2013年省级面板数据对中国政府的环境政策进行检验,以揭示现有地方政府行为下,财政政策与税收政策对空气污染治理变量的影响效应是否存在基于人均GDP的门槛特征进而对政府竞争这一传导机制进行分析。研究发现:(1)地方政府财税政策对于区域空气污染治理质量具有明显的门槛效应;(2)地方环境政策具有很强的倾向性,主要集中于某一两个污染指标;(3)目前不论财政政策还是税收政策对于空气污染治理质量的提高并没有正向效果,相反具有助长空气污染的非正常效应,但是随着经济发展效果具有收敛性;(4)在中国财政分权的大背景之下,政府竞争对于空气污染治理具有很大的阻碍作用。

Government fiscal policies have a significant effect on environmental management.This paper used2007—2013Provincial Panel Data to examine Chinese government's environmental policies so as to reveal the existence of threshold characteristics based on per capita GDP in the fiscal policy and tax policy effects on air pollution control,and then make analysis on government competition in this transmission mechanism.The study showed:(1)Local government taxation policies for regional air pollution control quality have obvious threshold effect;(2)local environmental policy has a strong tendency,focused on one or two pollution index;(3)both the current fiscal policy and tax policy do not improve the quality of air pollution control but contribute to air pollution.However,the effects are converged with economic development;(4)under the fiscal decentralization environment,government competition is a great impediment to air pollution control.