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

作　　者：李香菊[1] 赵娜[1] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《中国人口·资源与环境》2017年第6期163-170,共8页China Population,Resources and Environment

基　　金：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)

摘　　要：在中国经济高增长的背后,环境污染问题愈发凸显,不利于经济的可持续增长。税收竞争是影响环境污染的主要因素之一,但是学术界研究税收竞争对环境污染的影响及其作用机制的较少。本文按照污染物属性将其划分为外溢性污染物和非外溢性污染物,通过构建一个包含生产者、消费者、地方政府及中央政府的一般均衡模型,刻画了在税收竞争的背景下,地方政府的税收征管效率对不同属性污染物的影响及其传导机制。结果发现当污染物具有外溢性属性时,税收征管效率对该地环境污染的影响通过改变本地及周边地区资本存量渠道实现;当污染物具有非外溢性属性时,降低税收征管效率通过增加该地区资本存量而提高了环境污染。文章首先使用随机前沿模型测算了2007—2014年中国28个省份企业所得税的税收征管效率,并将其作为税收竞争的衡量指标,然后运用系统GMM法证实了所提的假说。研究显示:地方政府的税收竞争增加了本地区的资本存量;税收竞争是将本地资本存量作为其推高外溢性污染物(二氧化硫)及非外溢性污染物(固体废弃物)排放量的一个主要渠道,邻近地区资本存量则是推高外溢性污染物(二氧化硫)的次要渠道。这意味着,要想改善环境质量,中央政府应规范地方政府的税收竞争行为,尽快建立一套科学、有效的绿色GDP评价体系;完善地方转移支付制度;应针对各个地区的污染及经济发展情况利用财政激励手段引入环保、绿色的资本项目;地方政府应减少不利于环境改善的地方财政支出,增加环保投入比重。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 cross- border 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 l

关 键 词：税收竞争 资本流动 环境污染 传导机制 

分 类 号：F810.42[经济管理—财政学]