中国式财政分权与环境污染——基于省以下税收分成的实证检验  

Chinese Fiscal Decentralization and Environmental Pollution

作　　者：崔立志 潘永平 CUI Li-zhi;PAN Yong-ping(Anhui University of Technology,Maanshan 243032,China)

机构地区：[1]安徽工业大学商学院,安徽马鞍山243032 [2]安徽创新驱动发展研究院,安徽马鞍山243032

出　　处：《山东工商学院学报》2022年第4期94-106,124,共14页Journal of Shandong Technology and Business University

基　　金：国家社科科学基金一般项目“技术风口下商业模式创新预测及对策研究”(18BGL029);安徽省哲学社会科学规划项目“多元主体视阈下中国生态环境协同治理机制研究”(AHSKF2018D60);安徽高校人文社会科学研究项目“安徽农村环境治理农民参与机制研究”(SK2018A0066)。

摘　　要：在已有文献的基础上,利用中国分税体制改革下形成的地市增值税分成比例和人均二氧化硫排放量分别表征财政分权和环境污染强度,就财政分权对环境污染的影响及其作用机制进行了实证考察。研究显示,就全国样本来看,财政分权对环境污染具有较强的促进作用;中国的环境污染存在显著的空间溢出效应,稳健性检验强化了这一结论。异质性分析表明中部城市较东西部城市而言,财政分权对环境污染的加剧效应更加明显;大中城市财政分权的污染效应显著,这种效应在小城市则不明显。机制分析表明工业企业规模的扩张和“隐性”环境规制水平的下降是财政分权作用于城市污染的关键路径。Based on the existing literature,this paper uses the proportion of value-added tax and per capita sulfur dioxide emissions formed under the reform of China's tax sharing system to characterize the degree of fiscal decentralization and environmental pollution,and makes an empirical study on the impact of fiscal decentralization on environmental pollution and its mechanism.The results show that:from the perspective of national sample,fiscal decentralization has a strong role in promoting environmental pollution;China's environmental pollution has a significant spatial spillover effect,showing the characteristics of high pollution city agglomeration,which is reinforced by the robustness test.Heterogeneity analysis shows that fiscal decentralization has more obvious effect on environmental pollution than eastern and western cities.Mechanism analysis shows that the expansion of industrial enterprises and the decline of environmental regulation level are the key path of fiscal decentralization to urban pollution.

关 键 词：财政分权 增值税分成 环境污染 空间溢出效应 GS2SLS 

分 类 号：F812[经济管理—财政学] X5[环境科学与工程—环境工程]