农业大省环境污染与取消农业税关系的实证研究——基于安徽省16市2000-2014年面板数据

Empirical Analysis on Environmental Pollution of Agricultural Province and Cancellation of Agricultural Tax:Based on Panel Data of 16 Cities of Anhui Province(2000-2014)

取消农业税降低了地方政府财政收入,为改善自身的财政困境,地方政府开始寻找新的税源,发展税率高、见效快的粗放型工业产业成为首选。本文以安徽省16个市作为研究样本,构建面板模型实证分析了取消农业税与农业大省环境污染的关系。研究发现,取消农业税在一定程度上加重了环境污染问题,并通过增加工业税收的渠道破坏了生态环境。进一步将安徽省分为皖南、皖中和皖北,可以发现取消农业税对皖北地区的环境影响最严重,因此取消农业税将恶化农业大省的生态环境,特别是以粮食生产为主导产业的地区。

The cancellation of agricultural tax reduces the fiscal revenue of local government.To relieve their fiscal difficulties,the local government starts to look for new tax sources,so developing extensive industry which brings about high taxes and quick benefits becomes the first choice.Take 16 cities of Anhui province as the research sample,and build a panel model to empirically analyze the relation between cancellation of agricultural tax and the environmental pollution of agricultural province.The study concludes that the cancellation of agricultural tax makes environmental pollution more serious.And it damages environment by increasing industrial tax.Dividing the Anhui province into south,middle and north,find that the cancellation of agricultural tax has a most significant impact on the environment of the north.As a result,the cancellation of agricultural tax causes more serious environmental pollution on agricultural province,especially for the regions whose leading industry is grain production.