税收竞争、收入分权与中国环境污染  

Tax Competition,Revenue Decentralization and China's Environmental Pollution

作　　者：贺俊[1] 刘亮亮[1] 张玉娟[2] 

机构地区：[1]中国科学技术大学管理学院,安徽合肥230026 [2]安徽建筑大学管理学院,安徽合肥230601

出　　处：《中国人口·资源与环境》2016年第4期1-7,共7页China Population,Resources and Environment

基　　金：国家自然科学基金项目"基于内生经济增长理论的中国式财政分权效应研究"(编号:71573240)

摘　　要：税收竞争、财政分权与环境污染的关系研究一直是学术界研究的焦点问题之一。本文首先在Davoodi和Zou(1998)模型基础上将环境污染强度和环境质量分别引入生产函数和效用函数,讨论了税收竞争、财政分权与环境质量的长期动态关系,通过Hamilton函数得到了环境质量与税收竞争、财政分权的显式解,并通过求偏导数得到了税收竞争、财政分权与环境质量的关系,结果发现税收竞争、财政分权对环境质量均呈现显著的负向影响。然后,为了验证理论结果在实际经济中的适应性,利用中国2003-2012年30个省的面板数据,分析了税收竞争、收入分权是否会显著的影响环境污染,通过单位根检验和协整检验,发现税收竞争、收入分权与环境污染存在协整关系,即存在长期稳定的均衡关系,通过静态和动态面板数据模型的回归分析,发现税收竞争和收入分权均会加剧环境污染程度,且这两种面板数据模型得出的回归结果基本一致,进一步佐证了理论结果的正确性。同时在此研究基础上引入税收竞争与收入分权的交叉项,研究收入分权框架下的税收竞争与环境污染的内在联系,结果表明税收竞争通过分权通道对环境污染的影响被加强,进一步验证了命题1的正确性。此外,在实证研究中引入地区虚拟变量,对税收竞争与环境污染的关系进行区域差异性分析,结果表明税收竞争对环境污染的影响呈现区域性差异,在东部地区,税收竞争有益于环境污染的改善,而在中、西部地区,税收竞争却加剧了环境污染。因此,为社会计划者制定改善中国环境的政策提供了参考。The relationship between tax competition, fiscal decentralization and environmental pollution is always the focus of academia. Firstly, this paper introduces environmental pollution intensity and environmental quality into production function and utility function respectively based on the Davoodi and Zou （1998） model, discusses the long-term dynamic relationship between tax competition, fiscal decentralization and environmental quality, obtains the explicit solution of environmental quality and tax competition, fiscal decentralization by Hamilton function, and obtains the relationship between tax competition, fiscal decentralization and environmental quality by calculating the partial derivative. We find that tax competition and fiscal decentralization have a significant negative influence on environmental quality. Then, in order to verify the applicability of the theoretical results in real economy, this paper uses China＇ s 30 provinces data from 2003 to 2012 to analyze whether tax competition and revenue decentralization affect the environment pollution, and we find that there is co-integration relationship between tax competition, revenue decentralization and environmental pollution through the unit root test and co-integration test; namely, they have a long-term stable equilibrium relationship. And we find that tax competition and revenue decentralization aggravate environmental pollution degree, and the regression results of these two panel data models are basically consistent through the regression analysis of static and dynamic panel data model, providing further corroboration for the correctness of the theoretical results. Furthermore, this paper introduces interaction terms of revenue decentralization and environmental pollution to study inner link of tax competition and the environment pollution under the framework of revenue decentralization based on those researches. The results show that impact of tax competition on environmental pollution has been strengthened by revenue decentralization chann

关 键 词：内生增长 税收竞争 收入分权 环境污染 

分 类 号：F812.2[经济管理—财政学]