环境税的双重红利效应及深化改革研究

Research on the Double Dividend Effect and Deepening Reform of Environmental Tax

本文基于2004—2019年全国30个省市、自治区面板数据,从融入型和独立型两种税制模式出发,运用空间计量模型和面板门槛模型探讨环境税的双重红利效应。结果表明,环境税可以改善本地环境污染,但会抑制碳减排治理,同时独立型环境税可以降低邻近地区碳排放强度;融入型环境税能够提高本地经济增长数量,独立型环境税则无法在本地有效释放经济增长红利,同时两种环境税对经济增长的影响也未表现出明显的空间溢出效应;环境税对环境治理和经济增长的影响会因能源消费结构和城镇化水平的变动而发生不同的变化,且在不同城镇化水平下,环境税对碳排放强度和经济增长数量的影响具有不同的非线性特征。此外,本文为进一步深化环境税制改革提出了相应的政策建议。

Based on the panel data of 30 provinces,municipalities and autonomous regions in China from 2004 to 2019,this paper discusses the dual dividend effect of environmental tax by using spatial econometric model and panel threshold model from the two tax models of integration and independence.The results show that environmental taxes can improve local environmental pollution but inhibit carbon emission reduction,while independent environmental taxes can reduce carbon emission intensity in neighboring areas.Inclusive environmental taxes can increase the amount of local economic growth,while stand-alone environmental taxes cannot effectively release economic growth dividends locally,and the impact of the two environmental taxes on economic growth has not shown obvious spatial spillover effects.The impact of environmental tax on environmental governance and economic growth will change differently depending on the change of energy consumption structure and urbanization level,and the impact of environmental tax on carbon emission intensity and economic growth has different nonlinear characteristics under different urbanization levels.Finally,this paper puts forward corresponding policy suggestions for further deepening the reform of the environmental tax system.