中国环境税费政策的双重红利效应——基于系统GMM与面板门槛模型的估计

Analysis on the double dividend effects of the environmental tax and fee policies in China--the estimation of the System GMM and the panel threshold model

基于庇古理论征收环境税是解决环境污染外部性的规制手段,构建环境税费的动态面板模型和面板门槛模型,检验环境税费政策是否能产生降低污染又能激励绿色技术创新的双重红利.研究发现:我国环境税费政策的实施存在双重红利,地区高人口密度并未成为环境红利的制约因素,产业结构和能源结构需进一步优化调整才能促进双重红利效应.环境税费政策对环境污染、绿色技术创新存在非线性时变特征,只有在适宜的环境税费区间才能更好地实现双重红利效应;经济发展水平越高,环境税费的双重红利作用越明显.因此,以2018年开始征收环境税为契机,基于地区经济发展异质特征制定全方位的环境税体系是打赢环保攻坚战的重点.

Based on Pigou Theory,environmental tax is an external regulation to solve environmental pollution.In order to test whether the environmental tax and fee policies could produce a double dividend,namely reducing pollution and encouraging green technology innovation,we constructed the dynamic panel models and the panel threshold models of environmental tax and fee policies in this paper.The results showed that the high population density in the region hadnt become the constraint of environmental dividend,and the industrial structure and the energy structure need to be further optimized to promote double dividend effect.The panel threshold model estimation results of the environment taxes showed that there was a nonlinear time-varying characteristics between the environmental tax and environmental pollution,and green technology innovation.The double dividend effect can only be achieved well by selecting the appropriate environmental tax interval.And the higher the level of economic development,the more obvious of the double dividend.Therefore,it should be the key to win the battle of environmental protection to make the comprehensive environmental tax system based on the heterogeneous characteristics of regional economic development in 2018.