环境税对绿色创新的空间溢出效应——基于政府环境监管调节作用的分析

Spatial spillover effects of environmental taxes on green innovation:an analysis of the regulatory role of government environmental regulation

地区差异化环境税政策为污染企业通过跨区转移回避环境成本提供了空间,由此带来了污染与绿色技术创新的空间溢出。显然这种空间溢出效应增加了环境税激励绿色技术创新的难度。不仅如此,地方政府环境监管强度也会影响环境税的绿色创新效应,忽略政府环境监管因素,有可能对污染减排政策与技术创新之间关系作出不恰当的推断。文章构建政府环境监管、环境税与地区绿色创新的理论分析框架,利用2005—2019年省际面板数据,运用空间面板杜宾模型实证分析环境税对绿色创新的空间溢出效应及政府环境监管的调节作用,并进一步考察了环境税对邻地绿色创新的影响机制。研究发现:环境税的“本地-邻地”绿色创新效应均呈现倒“U”型特征,且政府环境监管通过提升环境税的创新补偿效应、降低政府官员的环境规制俘获概率,进一步增强了环境税对绿色创新的影响;环境税绿色创新效应的地区异质性明显,本地环境税绿色创新的非线性特征及环境监管调节作用只适用于东部地区。而邻地效应中,政府环境监管调节作用只在中部地区显著,而且显著增强了环境税的绿色创新效果;人力资本跨区流动与污染产业跨区转移是造成环境税“本地-邻地”绿色创新效应空间特征的重要因素。环境税高税率地区引致邻地人力资本外流、污染产业回流,对邻地绿色创新产生了双向“推拉”效应,短期内促进邻地绿色创新,但长期,污染产业集聚、优质人才流失以及环境持续恶化,最终将抑制邻地绿色创新。为提升环境税政策效应,地方政府应当审慎制定环境税税率、完善环境监管体系、进一步优化人才发展机制、完善区域产业协同发展机制。

The differentiated regional environmental tax policies have provided a space for polluting enterprises to avoid environmen⁃tal costs through regional transfer,bringing spillover effects from pollution and green innovation.These spillover effects have increased the difficulty of environmental taxes in stimulating green innovation.Moreover,the intensity of local governments’environmental regu⁃lations can also affect the effects.Ignoring governments’regulations may lead to inappropriate inferences about the relationship be⁃tween pollution reduction policies and technological innovation.Using inter-provincial panel data from 2005 to 2019,this article devel⁃oped a theoretical framework for the analysis of government environmental regulation,environmental taxes,and regional green innova⁃tion,employed a spatial panel Durbin model to empirically analyze the spatial spillover effects of environmental taxes on green innova⁃tion and the interaction of environmental supervision,and further examined the transmission mechanism of the impact of environmental taxes on green innovation in neighboring areas.The results showed that the local-neighborhood green innovation effects of environmen⁃tal taxes had an inverted U-shape.Government environmental regulation could improve the innovative compensation effect of environ⁃mental taxes and reduce the capture probability of environmental regulation,which would strengthen the impact of environmental taxes on green innovation.The green innovation effect of environmental taxes had obvious regional heterogeneity.The above effect character⁃istics were only applicable to China’s eastern region.In the neighborhood effect,government environmental regulation was only signifi⁃cant in the central region and significantly enhanced the impact of environmental taxes on green innovation.The trans-regional flows of human capital and polluting industries were important factors contributing to the spatial characteristics of the local-neighborhood green innovation effect of environmental taxes.High-intensity environmental tax areas led to the outflow of human capital and the return of polluting industries by a two-way effect in neighboring areas and promoted green innovation in the short term.However,in the long run,the agglomeration of polluting industries,the loss of high-quality talents,and the continuous deterioration of the environment would ulti⁃mately inhibit the green innovation of neighboring areas.To enhance the effect of environmental tax policies,local governments should prudently formulate environmental tax rates,improve the environmental supervision system,further optimize the talent development mechanism,and improve the regional industry collaborative management mechanism.