产业结构优化升级、绿色税收与绿色全要素生产率——基于门槛效应与调节效应的分析

Optimization and Upgrading of Industrial Structure,Green Tax and Green Total Factor Productivity:An Analysis Based on the Threshold Effect and Regulation Effect

基于中国2003—2019年30个省份的面板数据,实证检验产业结构优化升级、绿色税收与绿色全要素生产率(GTFP)的互动关系。研究发现:(1)产业结构高级化能有效促进全国及各区域GTFP的提升;而产业结构合理化对GTFP的影响存在区域差异,产业结构合理化对长江经济带区域GTFP有显著的抑制作用,但是对非长江经济带区域的GTFP效果不显著。(2)在绿色税收的约束下,产业结构合理化对GTFP的影响存在单重门槛效应,而产业结构高级化对GTFP的影响存在双重门槛效应。(3)绿色税收可以负向调节产业结构合理化对GTFP的影响。

Based on the panel data of 30 provinces in China from 2003 to 2019,this paper empirically tests the interaction between industrial structure optimization and upgrading,green tax and green total factor productivity(GTFP).The research finds that:(1)The upgrading of industrial structure can effectively promote the improvement of GTFP in China and various regions;However,there are regional differences in the impact of industrial structure rationalization on GTFP;The industrial structure rationalization has a significant inhibitory effect on GTFP in the Yangtze River Economic Belt region,but the effect on GTFP in non-Yangtze River Economic Belt is not significant.(2)Under the constraint of green tax,the impact of industrial structure rationalization on GTFP has a single threshold effect,while the impact of industrial structure upgrading on GTFP has a double threshold effect.(3)Green tax can negatively adjust the impact of industrial structure rationalization on GTFP.