中国横向税收竞争如何影响雾霾污染——基于环保支出中介效应的研究  

How Does Horizontal Tax Competition Affect PM2.5 Pollution in China?Based on the Study of Mediating Effect of Environmental Expenditure

作　　者：赵娜[1,2] 李香菊[3] 李光勤 ZHAO Na;LI Xiangju;LI Guangqin(Research Center for Humanities and Social Sciences,Xi'an InternationalStudies University,Xi'an 710128,China;School of Economics and Finance,Xi'an InternationalStudies University,Xi'an 710128,China;School of Finance and Economics,Xi'an Jiaotong University,Xi'an 710061,China;School of International Trade and Economics,Anhui University of Finance and Economics,Bengbu 233030,China)

机构地区：[1]西安外国语大学人文社会科学研究中心,陕西西安710128 [2]西安外国语大学经济金融学院,陕西西安710128 [3]西安交通大学经济与金融学院,陕西西安710061 [4]安徽财经大学国际经济贸易学院,安徽蚌埠233030

出　　处：《审计与经济研究》2020年第4期116-126,共11页Journal of Audit & Economics

基　　金：教育部人文社会科学研究青年基金项目(18YJC790229);西安外国语大学2018年青年优秀人才支持计划;西安外国语大学大数据金融风险管理创新团队支持;陕西省软科学研究计划项目(2015KRM031)。

摘　　要：分税制改革以来,省级政府间税收竞争激化带来的环境污染问题正在逐步凸现。在此背景下,首先从理论层面分析了税收竞争、环保支出及雾霾污染的关系,并提出假说;其次建立空间杜宾模型测度了税收竞争对雾霾污染的直接效应、间接效应和总效应,并利用中介效应方法实证检验了税收竞争通过环保支出对雾霾污染的作用路径。研究结果表明,税收竞争显著加剧了本地区雾霾污染,但是其间接效应和总效应并不显著;此外,环保支出是税收竞争影响雾霾污染的一个主要中介变量。Since tax system was reformed,the environmental pollution caused by the intensification of tax competition among provincial governments had been gradually highlighted.Under this background,this paper theoretically analyzes the relationship of tax competition,environmental expenditure and environmental pollution and puts forward the hypothesis.This paper employs a Spatial Durbin Model(SDM)to investigate the direct effect,indirect effect and total effect of tax competition on PM2.5 pollution.Then the article examines the effects of tax competition on PM2.5 pollution from the perspective of the mediating effect of government environmental expenditure.It's been found that tax competition makes PM2.5 pollution become worse.But the indirect effect and total effect of tax competition on PM2.5 pollution are non-significant.Meanwhile the environmental expenditure has played an important intermediated role in the linkage between tax competition and PM2.5 pollution.

关 键 词：税收竞争 环保支出 雾霾污染 中介效应 环境污染 

分 类 号：F810.42[经济管理—财政学]