产业集聚、横向税收竞争与工业污染排放

Industrial Agglomeration,Horizontal Tax Competition and Industrial Pollution Emission

为研究产业集聚、税收竞争对工业污染排放的影响效应,基于2008-2017年中国30个省级行政区的工业污染面板数据,运用极值熵值法测度工业污染排放指数,通过差分广义矩估计方法进行实证分析,结果表明:(1)中国工业污染呈"波浪式"上升趋势,2010年以前,东部工业污染排放强度高于中西部,此后,污染压力向中西部地区转移;各省工业污染排放呈平稳型、持续波动型和跳跃型波动类型。(2)全国看,制造业、服务业集聚均显著加剧工业污染排放,税收竞争程度高,抑制工业污染排放,出现"趋优竞争"现象;经济增长和技术水平加剧工业污染排放,贸易开放度和环境管制显著抑制工业污染排放,城市化和社会固定资产投资的影响不显著。(3)交互项回归表明,伴随着地方政府不断降低税负,提高税收竞争程度,显著抑制工业污染排放。(4)分地区看,产业集聚对工业污染排放的影响具有区域异质性特征,制造业集聚抑制东西部地区工业污染排放,加剧中部地区工业污染排放,而服务业集聚显著加剧东中部地区工业污染排放,抑制西部地区工业污染排放,且高税负显著加剧地区工业污染排放。要降低工业污染排放,需促进地区产业绿色升级、规范地方政府税收竞争行为和加强政府环境管制。

In order to study the effects of industrial agglomeration and tax competition on industrial pollution emissions,this paper which is based on the panel data of industrial pollution in 30 provincial administrative regions from 2008 to 2017 in China,using the extreme entropy method to measure the industrial pollution emission index,and the empirical analysis is carried out by the differential generalized moment estimation method. The results shows that:( 1) Industrial pollution is on a " wave" uptrend in China. The intensity of industrial pollution emission in eastern of China was higher than that in central and western regions before 2010. Then,the pollution pressure has shifted to the central and western regions.( 2) From the national point of view,the agglomeration of manufacturing and service industries significantly intensify industrial pollution emissions,and the high level of tax competition restrains industrial pollution emissions,appearing the phenomenon of " competition for excellence". Economic growth and technological level intensify industrial pollution emissions,trade openness and environmental control significantly restrain industrial pollution emissions,while urbanization and social fixed assets investment have no significant impact.( 3) The results of interactive regression show that,along with the continuous reduction of tax burden by local governments and the increase of tax competition,industrial pollution emissions are significantly inhibited.( 4) Regionally,the impact of industrial agglomeration on industrial pollution emissions is characterized by regional heterogeneity. Manufacturing agglomeration restrains industrial pollution emissions in the eastern and western regions and aggravates industrial pollution emissions in the central region,while service agglomeration significantly aggravates industrial pollution emissions in the eastern and central regions,restrains industrial pollution emissions in the western region,and the high tax burden significantly aggravates industrial pollution emissions in the regions. In order to reduce industrial pollution emissions,it is necessary to promote regional industrial green upgrading,standardize local government tax competition behavior and strengthen government environmental control.