中国地方政府税收竞争对环境污染的影响研究——基于全国及区域视角

A Study of Effects of Local Government Tax Competition on Environmental Pollution——From the National and Regional Perspective

环境污染问题是国内外学者广泛研究的话题。本文以税收竞争为主要的研究切入点,利用2004-2016年全国31个省份的面板数据进行回归分析,以探讨税收竞争与环境污染的关系,同时将经济发展水平、城市化率、外商投资额等相关因素纳入讨论。实证结果显示:1.税收竞争对不同类型污染物排放的影响不同。其中税收竞争对工业废水排放抑制作用显著,但却会促进固体和废气污染物的排放,总体呈现出"骑跷跷板"现象。建议中央政府和地方政府可从污染物的外溢性角度来划分环保职责;2.对东部、中部和西部经济区的子样本回归中可以看出,经济发达程度影响着环境污染治理水平。东部地区的税收竞争对废水排放抑制作用更强,而西部地区税收竞争导致废气排放显著增加,建议中央政府对地方政府的竞争行为以"公平"为原则给予行政上的规范。

The problem of environmental pollution is a topic of extensive research at home and abroad.This paper takes tax competition as the main research entry point,using the panel data of 31 provinces of China in 2004-2016,to analyze its relationship between tax competition and environmental pollution,and discuss the related factors such as economic development level,urbanization rate,foreign investment,etc.The empirical results show that:firstly,the tax competition has different influence on different pollution types.As it has significant adverse effect on industrial waste water emission,but it promotes solid and gas waste emission,the phenomenon of^riding a seesaw^is presented generally,it is suggested that central and local governments can divide environmental responsibility from the perspective of pollutant spillover;secondly,we cam see that the degree of economic development affects the environmental pollution level through the sub-sample regression of Eastern,Central and Western economic zones.The tax competition in Eastern region has stronger inhibition effect on waste water discharge,while the tax competition in Western region has led to a significant increase in exhaust emissions.In the end,some recommendations are proposed to the central government for giving administrative norms on ufairT,principle to local government competition