环境保护税对资源型城市大气污染的影响研究

Impact of environmental protection tax on smog management in resource-based cities

以2016-2019年全国126个资源型城市数据,采用准自然实验的研究方法,检验了环保税开征对资源型城市大气污染的治理效应。研究发现:1)环保税开征显著抑制资源型城市PM_(10)、SO_(2)和CO排放,但是整体空气质量未达到预期治理效果。2)环保税率影响资源型城市大气污染治理效果,高税率发挥的治污效应明显优于低税率,高税率能够抑制更多的细分大气污染物排放,包括PM_(10)、SO_(2)、CO和NO_(2)。3)环保税对资源型城市大气污染治理效果存在异质性。其对资源成熟型和资源再生型城市的PM_(2.5)、PM_(10)、SO_(2)和CO有显著的降污减排作用,而对资源衰竭型和资源成长型城市未能产生明显治理效果。

Based on the data of 126 resource-based cities across the country from 2016 to 2019,the quasi-natural experiment was taken to test the effect of environmental protection tax(EPT)on air pollution in resource-based cities.The study found:Firstly,the introduction of EPT significantly suppressed PM_(10),SO_(2)and CO emissions in resource-based cities,but the air quality index did not achieve the expected control effect.Secondly,the EPT rate affected the effect of air pollution control in resource-based cities.The pollution control effect of high tax rate was obviously better than that of low tax rate.High tax rate suppressed the emission of more subdivided air pollutants,including PM_(10),SO_(2),CO and NO_(2).Thirdly,there was heterogeneity in the effect of EPT on air pollution control in resource-based cities.It had a significant effect on pollution reduction and emission of PM_(2.5),PM_(10),SO_(2)and CO in resource-mature and resource-regenerating cities,while it failed to have obvious governance effects on resource-depleting and resource-growing cities.