地方政府税收竞争、环境治理与雾霾污染

Local Government Tax Competition, Environmental Governance and Haze Pollution

基于2007—2016年我国278个地级及以上城市数据,采用空间Durbin模型及工具变量,系统地考察了地方政府税收竞争和环境治理策略对雾霾污染的影响。研究发现,地方政府逐底的税收竞争显著加剧了本地雾霾污染,对邻近地区具有正向溢出效应;环境治理强度对本地防霾治霾具有积极的效果,对邻近地区存在负向空间溢出效应;地方政府逐底的税收竞争抑制了环境治理政策的减霾效应,环境治理政策未达到引导良性税收竞争促进地区经济高质量发展的目标。进一步研究发现,税收竞争和环境治理强度对大中城市治霾的影响显著低于小城市,且党的十八大以来环境治理策略的防霾治霾效果越来越显著。因此,需引导地方政府税收由逐底竞争转向逐顶竞争,在充分考虑城市异质性下强化环境治理政策的倒逼效应,并构建地方政府间防霾治霾的联防联控机制。

Based on the data of 278 prefecture-level and above cities from 2007 to 2016, this paper systematically investigates the impact of local government tax competition and environmental regulation strategies on haze pollution by adopting the spatial Durbin model and instrumental variables. The findings indicate that local government tax competition has significantly intensified the local haze pollution, which has a positive spillover effect on the adjacent areas;the strength of the environmental regulation has significant positive effects on local haze prevention and treatment, which has a negative spatial spillover effects on the adjacent areas;the tax competition of the local governments has restrained the haze reduction effect of the environmental regulation policy, which fails the target of guiding the benign tax competition to promote the high quality development of local economy. The findings of further research show that the impact of tax competition and environmental regulation strength on the haze governance in larger and medium-sized cities is significantly lower than that in the small cities, and the effect of haze control of the environmental governance strategy has become more and more significant since the 18th CPC National Congress. Therefore, it is necessary to guide the local government revenue from the race-to-bottom competition to the item-by-item competition, to strengthen the reversed effect of environmental governance policy under full considerations of urban heterogeneity, and to establish a haze prevention and control mechanism among the local governments.