PPP环卫改革、环境治理效果对环保税支付意愿的影响——基于H市1663个居民的实证研究  

The Impact of PPP Environmental Sanitation Reform and Environmental Governance on the Willingness to Pay Environmental Taxes——Evidence from H City

作　　者：吕维霞[1] 宁晶 Lu Weixia;Ning Jing(School of Public Administration,University of International Business and Economics,Beijing 100020;School of Government,Peking University,Beijing 100871)

机构地区：[1]对外经济贸易大学公共管理学院,北京100020 [2]北京大学政府管理学院,北京100871

出　　处：《华中师范大学学报（人文社会科学版）》2019年第4期51-62,共12页Journal of Central China Normal University:Humanities and Social Sciences

基　　金：北京市社会科学基金重点项目“北京市垃圾处理中政府与企业协同治理研究”(16JDGLA021);教育部人文社会科学一般项目“新时代下公务员职级职务并行制实施效果实证研究——跨地区、跨部门、跨类别比较研究”(19YJA810010)

摘　　要：中国政府面临着环境治理可持续性的挑战,而环保税是解决环境问题、建设生态文明的主要方式。本文基于H市实施环保服务PPP改革的数据,采用倾向值匹配的方法验证PPP改革、环境治理效果对环保税收支付意愿的干预效应。首先,居民对环卫PPP改革了解程度、政府对环卫PPP改革的宣传以及对环卫改革的评价都能正向影响居民环卫支付意愿;其次,环境治理效果的改善同样能够提升居民的环保税支付意愿;再次,环境治理效果在PPP改革与环保税支付意愿的关系中起调节作用。当环境治理效果处于高水平时,居民更愿意支付环保税;但当环境治理效果处于中低水平时,政府对PPP项目的宣传至关重要。同时,控制变量中,性别、教育程度、收入显著地对环保税支付意愿产生影响。Nowadays China faces the challenge of environmental governance sustainability,and the taxes for environment protection is the primary way to solve environmental problems.Based on the evidence of PPP environmental sanitation reform implemented in H city,this paper uses propensity score matching to estimate the causal effect of PPP reform and environmental governance on the willingness to pay environmental taxes.The empirical results are listed as follows:firstly,the understanding level,promotion,and evaluation of PPP reform have a positive effect on the willingness;secondly,the improvement of environmental governance performance can also facilitate residents’willingness;finally,environmental governance performance has a mediation effect between PPP reform and the residents’willingness.When environmental governance performance stays at a high level,residents are more willing to pay environmental taxes.Other factors that significantly affect the willingness include gender,education level and income level of the residents.

关 键 词：PPP改革 环境治理效果 环保支付意愿 居民评价 

分 类 号：F812.42[经济管理—财政学] X321[环境科学与工程—环境工程]