OECD国家生态税收双重红利效应的实证研究

An Empirical Study on the Double Dividend Effect of Ecological Taxation in OECD Countries

本文基于生态税收的双重红利理论,利用面板分位数回归模型,实证研究了OECD国家生态税收的双重红利效应。研究发现:生态税收能够带来制约作用,降低污染物排放量,带来生态税收的第一重红利,即环境红利。以交通税为税种的生态税收能够促进经济增长,带来生态税收的第二重红利,即经济红利。在不同的经济发展水平和生态污染程度下,OECD国家的生态税收政策对生态污染、经济增长的影响存在明显的异质性。我国的生态税收起步较晚,与OECD国家生态税收体系相比,我国的生态税收仍然存在很大的不足。我国可以参照OECD国家的经验,在保持税收中性的基础上,统筹生态税立法体系,循序渐进地补充立法,运用产品差额税率和行业差别税率,将排污量分等级征税,并且要注重生态优先原则、公平原则和专款专用原则。

Based on the double dividend theory of ecological taxation, the panel quantile regression model was used to empirically study the double dividend effect of ecological taxation in OECD countries. The research finds that: ecological taxation can bring restriction effect, reduce pollutant emissions, and bring the first dividend of ecological taxation, namely, environmental dividend. Ecological taxation based on vehicle traffic tax can promote economic growth and bring the second dividend of ecological taxation, that is, economic dividend. On the condition of different levels of economic development and degree of ecological pollution, the impact of ecological taxation policy on ecological pollution and economic growth in OECD countries has obvious heterogeneity. Compared with the ecological taxation system of OECD countries, China’s ecological taxation system still has some deficiencies.Referring to the experience of OECD countries, and maintaining tax neutrality, China should coordinate environmental tax legislation system, apply to product differential tax rate and industry differential tax rate, tax the amount of pollution by different levels, and pay attention to the principles of ecological priority, fairness and special funds.