摘要
分析税收竞争、资本流动及环保支出的关系并提出假说;在此基础上建立空间杜宾模型,并使用2007-2016年省级数据系统地考察税收竞争对政府环保支出的影响机制。研究结果表明:地区间环保支出存在显著的空间溢出效应,税收竞争与地区环保支出正相关;地区间环保支出存在明显的策略性互动;资本存量是税收竞争影响环保支出的一个主要传导渠道。
This paper analyses the relationship of tax competition,capital flow and environmental protection expenditure and puts forward a hypothesis.On this basis,a spatial Durbin model is established,and the impact mechanism of tax competition on government environmental protection expenditure is systematically investigated using provincial data from 2007 to 2016.The results show that there is a significant spatial spillover effect between regions.Tax competition is positively correlated with regional environmental expenditure.Tax competition leads to the decrease of local real tax rate,which reduces government environmental expenditure by changing local capital stock.
作者
赵娜
李香菊
ZHAO Na;LI Xiangju(School of Economics and Finance,Xi'an International Studies University,Xi'an,Shaanxi710128,China;School of Finance and Economics,Xi'an Jiaotong University,Xi'an,Shaanxi710061,China)
出处
《财经理论与实践》
CSSCI
北大核心
2019年第4期95-100,共6页
The Theory and Practice of Finance and Economics
基金
教育部人文社会科学研究青年基金项目(18YJC790229)
陕西省软科学一般项目(2019KRM137)
西安外国语大学2018年青年优秀人才支持计划项目
西安外国语大学大数据金融风险管理创新团队和金融风险管理研究中心支持项目
关键词
税收竞争
环保支出
资本存量
传导机制
Tax competition
Environmental expenditure
Capital input
Transmission mechanism
