环境税制与绿色发展:基于技术进步视角的考察  

Environmental Tax System and Green Development:Based on the Perspective of Technological Progress

作　　者：李香菊[1] 杜伟[1] 王雄飞[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：《当代经济科学》2017年第4期117-123,共7页Modern Economic Science

基　　金：国家社会科学基金项目(14BJY168)的阶段性成果

摘　　要：征收环境税能够激励企业增加治污投入并提高生产技术水平,有利于减轻生产过程中的污染排放强度。本文运用2005—2014年中国30个省份的面板数据,对环境税影响企业技术进步的效应进行实证检验,结果显示,不管是全国还是东、中、西部地区,环境税收强度对技术进步的影响效应都显著为正,而且经济发展水平越高的地区,这一效应的影响系数越大。短期来看,实施环境税收制度可能会对经济增长造成一定的负面冲击,但从长期而言,由于环境改善、技术进步和结构升级,从而会提高社会整体的福利水平。Imposing environmental tax can encourage enterprises to increase investment and reduce the pollution emission levels of production activities.Using 2005-2014 panel data of 30 provinces in China,this paper makes an empirical study on the effect of enterprise's technological progress of the environment tax.The results show that both in the national and the eastern,central and western regions,the influence of environmental tax intensity on the technological progress is significantly positive,and the higher of the economic development level,the greater of the regional influence coefficient.In the short term,the implementation of environmental taxation may cause certain negative impact on economic growth,but in the long term,due to the environmental improvement,technological progress and structure upgrade,which will improve the welfare of society as a whole.

关 键 词：环境税制 技术进步 污染控制 激励效应 

分 类 号：F124[经济管理—世界经济] F812.42[环境科学与工程—环境科学] X22