当代经济科学2025，Vol.47Issue(6)：118-132,15.DOI:10.20069/j.cnki.DJKX.202506009
道并行而不相悖:环境保护税与企业劳动雇佣
Parallel Paths Without Conflict:Environmental Protection Tax and Corporate Labor Employment
摘要
Abstract
Balancing environmental protection and economic development is a significant topic in China's pursuit of high-quality development and green transformation,and also an important orientation for formulating environmental regulation policies.The report of the 20th National Congress of the Communist Party of China clearly proposes to improve policy systems in finance,taxation,and other areas that support green development,and to improve the market-oriented allocation mechanism of resource and environmental factors,which provides fundamental guidance for the coordinated development of environmental governance and the economy and society.Among them,market-based environmental regulation instruments have become a key path to promote the comprehensive greening of economic and social development due to their unique advantages in stimulating endogenous motivation for social green transformation. Based on the theoretical framework of the"Porter Hypothesis"and combined with the policy practice review,this paper constructs the analytical logic of the impact of environmental protection tax on corporate labor employment and proposes research hypotheses.Taking the official implementation of the Environmental Protection Tax Law of the People's Republic of China as a quasi-natural experiment,this paper selects the employee data from Shanghai and Shenzhen listed companies during 2014 to 2021,and employs the continuous difference-in-differences method to empirically evaluate the impact of regional differences in environmental protection tax rates on the number of corporate employees.A series of robustness tests are conducted to ensure the reliability of the results.On this basis,heterogeneous analysis is further carried out from the dimensions of property rights nature,enterprise scale,market concentration and human capital level to examine the group differences in policy effects.In terms of mechanism testing,from the dual perspectives of substitution effect and tax incentive,the internal transmission mechanism of environmental protection tax affecting labor employment is revealed.At the same time,the paper conducts expanded analysis on the synergistic effects of environmental subsidies,corporate social and environmental responsibilities,executive background and policies,and performs detailed examinations on employees occupational composition. The research findings show that:First,the environmental protection tax significantly promotes corporate labor employment,and this effect is mainly realized through paths such as increasing environmental expenditure,innovation compensation effect,and tax reduction and exemption incentives.Second,there are obvious heterogeneities in policy effects,with more significant impacts on state-owned enterprises,large-scale enterprises,and enterprises with strong market competitiveness,and the employment promotion effect on highly educated,highly skilled labor and management positions is particularly prominent.Third,environmental protection tax and government environmental subsidies do not show synergistic effects,but the employment incentive effect is more significant when enterprises fully fulfill their social and environmental responsibilities and employ executives with environmental work experience. The research contributions of this paper are mainly reflected in:(1)At the theoretical level,based on the"Porter Hypothesis",it systematically explores the employment effect of environmental protection tax,enriching the research dimension of the economic and social effects of environmental regulation,and providing new micro-evidence for understanding the relationship between environmental policies and employment.(2)While verifying that environmental protection tax affects employment through controlling end-of-pipe emissions and improving production technology,it confirms that environmental protection tax realizes employment incentives through tax reduction and exemption,revealing the regulatory role of"tax neutrality"design on enterprise behavior and labor market.(3)At the practical level,extended analysis is carried out from the perspectives of the differentiated impact of environmental protection tax implementation and the synergistic effects with environmental subsidy policies,providing empirical evidence for improving the environmental protection tax system and coordinating environmental governance with employment stability goals,which has important practical significance for promoting green and sustainable economic and social development.关键词
环境保护税/企业劳动雇佣/环境支出/创新补偿/减免税激励/连续双重差分/企业社会责任Key words
environmental protection tax/corporate labor employment/environmental expenditure/innovation compensation/tax reduction and exemption incentive/continuous difference-in-differences/corporate social responsibility引用本文复制引用
范丹,衡登..道并行而不相悖:环境保护税与企业劳动雇佣[J].当代经济科学,2025,47(6):118-132,15.基金项目
国家自然科学基金面上项目"基于大数据计量方法的中国人口政策评估与优化研究"(72273019) （72273019）
辽宁省社会科学规划基金重大项目"辽宁省排污权交易市场前景及对减污降碳促进作用研究"(L21ZD017) （L21ZD017）
辽宁省教育厅基本科研重大攻关项目"委托代理视角下碳信息披露的减排效应及优化路径研究"(LJKZZ20220121). （LJKZZ20220121）
