中国绿色税收的双重红利效应及其空间溢出性研究

Research on Double Dividend Effect of China Green Taxation and Its Spatial Spillover

我国现已步入高质量发展阶段,国家多次强调并全面部署经济与环境协调发展战略。基于2010—2021年我国省级面板数据,本文采用空间杜宾模型分析中国绿色税收的双重红利效应及其空间溢出特征。研究表明:我国绿色税收具有环境红利,暂未产生经济红利,同时具有正向的环境空间效应和负向的经济空间效应;在机制检验中,绿色税收与地区科技创新之间存在负相关性,创新激励机制还未畅通;在不同绿色税收类型的研究中,行为引导型绿色税收、资源占用型绿色税收和环境保护税对经济和环境的影响存在异质性。

China has now entered a stage of high-quality development,so it has repeatedly emphasized and overall deployed the coordinated development strategy of economy and environment.Based on China provincial panel data from 2010 to 2021,this paper analyzes the double dividend effect of China green taxation and its spatial spillover characteristics by using the spatial Durbin model.The results show that China green taxation has achieved environmental dividend at present,but without economic dividend.As the same time,it has positive environmental spatial effect and negative economic spatial effect.In the mechanism test,there is a negative correlation between green taxation and regional scientific and technological innovation,that means the innovation incentive mechanism is obstructed.In the research on green taxation classification,there is heterogeneity in the impact of behavior-guidance green taxation,resource-occupation green taxation and environmental protection tax on economy and environment.