环境税对OECD国家制造业产能利用率的效应研究--兼议对中国制造业高质量发展的启示

Research on effect of environmental tax on capacity utilization of manufacturing industry in OECD countries: enlightenment from high-quality development of China’s manufacturing industry

在理论模型分析的基础上,基于1999-2016年OECD国家制造业面板数据,运用动态面板数据模型实证考察了环境税对产能利用率的影响及其传导机制,并检验了不同发展特征下环境税对产能利用率的异质性效应。研究结果表明:征收环境税对制造业产能利用率具有显著的促进作用,有助于化解产能过剩。机制检验结果显示,环境税主要通过遵循成本效应和创新补偿效应来提高制造业产能利用率,并且后者作用要大于前者,将总体环境税细分为能源税和交通运输税,重新估计模型发现同样结论。通过对OECD国家进行分类研究还发现,在经济发展水平、技术创新水平、市场化程度和政府效率相对较高的国家中,环境税对制造业产能利用率的促进作用相对较强。研究结论不仅为我国环境税未来发展及其适用环境探明努力方向,而且为利用环境硬约束缓解我国制造业产能过剩提供决策依据,为我国供给体系调整进而助推经济高质量发展提供参考性建议。

Based on the analysis of theoretical model and panel data of manufacturing industry in OECD countries from1999 to 2016,this paper uses dynamic panel data model to empirically investigate the influence of environmental tax on capacity utilization and its transmission mechanism,and tests the heterogeneous effect of environmental tax on capacity utilization under different development characteristics. The results show that environmental tax presents obvious promotion effect on capacity utilization of manufacturing industry and contributes to solving the problem of excess production capacity.Mechanism test results demonstrate that environmental tax improves capacity utilization of manufacturing industry mainly through following cost effect and innovation compensation effect,and the effect of the latter is greater than that of the former.When total environmental tax is subdivided into energy tax and transportation tax,the same conclusion is discovered from the model. It is also found from the classified study of OECD countries that for the countries with relatively high economic development level,technical innovation level,marketization degree and governmental efficiency,environmental tax has relatively strong facilitation effect on capacity utilization of manufacturing industry. The conclusions of this study not just indicate the direction for the future development of China’s environmental tax and its applicable environment,but also offer decision basis for alleviating the overcapacity of manufacturing industry in China by environmental hard constraints and provide reference suggestions for adjusting China’s supply system and boosting high-quality economic development.