中国人口·资源与环境2013，Vol.23Issue(4)：81-88,8.DOI:10.3969/j.issn.1002-2104.2013.04.015
中国环境污染与地方政府税收竞争——基于空间面板数据模型的分析
Environmental Pollution and Intergovernmental Tax Competition in China:Based on Spatial Panel Data Model
摘要
Abstract
With the continuously developmental of economic, environmental pollution is getting worse and has aroused wide attention of the whole society. Based on theoretical analysis, it is that intergovernmental tax competition caused environmental degradation inevitably. On the one hand, tax competition decreases local governments' tax rate. On the other hand, intergovernmental tax competition affects environmental policies, leading to inefficiently loose environmental standards. Lower tax rates failed to compensate the external costs of pollution and this will cause tax-inefficiency, and inefficiently loose environmental standards will promote a ' race to the bottom' in environmental policies. Then we examined the relationship between intergovernmental tax competition and the environmental pollution based on China's spatial liner panel data in 28 provinces from 2000 to 2009. Empirical results are as follows: there is remarkable geographic special independence for environmental pollution and each province had been influenced by neighboring regions; lower tax rate did increase emissions and degrade the environmental significantly; as local governments allow to implement loose environmental polily, the industrial waste water discharge will increase significantly and local governments will make efforts to reduce waste water discharge at relatively lower level, namely ' race to the bottom' , but inefficiently loose environmental standards have certain effects to reduce industrial gas emission and solid waste discharge.关键词
税收竞争/环境污染/影响机理/空间面板Key words
tax competition/ environmental pollution/ impact mechanism/ spatial panel data model分类
管理科学引用本文复制引用
刘洁,李文..中国环境污染与地方政府税收竞争——基于空间面板数据模型的分析[J].中国人口·资源与环境,2013,23(4):81-88,8.基金项目
山东大学自主创新基金资助(编号:yzcl12028). （编号:yzcl12028）
