税收竞争、环境治理与经济高质量发展——基于空间Durbin模型的实证分析

Tax Competition,Environmental Governance and High-quality Economic Development--An Empirical Study Based on Spatial Durbin Model

运用构造的空间Durbin模型和工具变量,采用2007—2017年间中国278个地级及以上城市数据实证发现,税收竞争对本地经济高质量发展具有抑制作用及正向空间溢出效应,环境治理对本地经济高质量发展具有显著的直接促进作用及负向空间溢出效应,地方政府税收竞争抑制了环境治理对经济高质量发展的提升效应。进一步异质性分析发现,税收竞争和环境治理对大中城市经济高质量发展的直接效应和空间溢出效应显著低于小城市,十八大以来环境治理对经济高质量发展的提升效应及其与税收竞争的协同效应越来越显著。因此,经济高质量发展下,还需进一步完善包括环境权重在内的多元化官员晋升评价体系,引导地方政府间展开绿色税收竞争,同时,还需进一步强化环境规制的倒逼效应及构建区域经济高质量发展的协同机制。

Based on the constructed spatial Durbin model,this paper uses 278 urban data at prefecture level and above from 2007 to 2017 and finds that tax competition has negative effect and positive spatial spillover effect on the quality of local economic development.Environmental governance has significant promotion effect and negative spatial spillover effect on the local quality of economic development.Tax competition restrains the promotion effect of environmental governance on high-quality economic development.Further research finds that the direct effect of tax competition and environmental governance on the quality of economic development of large and medium-sized cities is significantly lower than that of small cities,and the spatial spillover effect is higher than that of small cities.Since the 18th National Congress,the direct promotion effect of environmental governance on the quality of economic development and its synergistic effect with tax competition have become more and more significant.Therefore,high-quality economic development needs to further strengthen the adverse effect of environmental governance,guide local government tax from bottom-to-top competition and build a synergistic mechanism for high-quality regional economic development.