中国人口·资源与环境2017，Vol.27Issue(6)：163-170,8.DOI:10.12062/cpre.20170362
税收竞争对环境污染的影响及传导机制分析
The Transmission Mechanism and Effect of Tax Competition on Environmental Pollution
摘要
Abstract
China is experiencing a high speed economic development which may exert great pressure on the environment and sustainability of economic growth.Tax competition is one of the important factors affecting environmental pollution.However,few studies examine the interactions among tax competition on the quality of the environment.This paper presents a general equilibrium model comprising four sectors:consumer,firm,the local government and the central government.And we assume that there are crossborder pollution and no cross-border pollution.Within this framework,we examine the effect and the transmission mechanism of tax competition on different degree of cross-border pollution.It is found that tax administration efficiency affect the cross-border pollution through home's and neighbor's investment and affect the no cross-border pollution through home's investment.Based on panel data of 28 provinces in China covering the period from 2007 to 2014,this study calculates the enterprise income tax administration efficiency by the stochastic frontier analysis method.Then the research use system GMM method to confirm the hypotheses.The results draw a conclusion that tax collection efficiency has inhibitory effects on capital flow.Besides that,we have two important findings.On the one hand,home's investment appears to be the primary transmission mechanism through which tax competition lead to cross-border pollution (SO2) and no cross-border pollution (solid waste).On the other hand,neighbor's investment is the secondary channel through which tax competition lead to cross-border pollution (SO2).Policy implications derivable from this study suggest that the central government should regulate the local government tax competition,set up effective green GDP assessment system,improve the transfer payment system,and introduce specific environmentally-friendly and green investment with respect to the local economy and pollution abatement by means of fiscal policy.Meanwhile,the local government is assumed to reduce fiscal expenditure which is not conducive to environment and increase fiscal expenditure on environmental protection.关键词
税收竞争/资本流动/环境污染/传导机制Key words
Tax Competition/Capital Flow/Environmental Pollution/Transmission Mechanism分类
管理科学引用本文复制引用
李香菊,赵娜..税收竞争对环境污染的影响及传导机制分析[J].中国人口·资源与环境,2017,27(6):163-170,8.基金项目
国家社会科学基金项目“产权制度及区域差异视角下的中国环境资源税制研究”(批准号:14BJY168). （批准号:14BJY168）
