我国征收生态税的双重红利效应实证研究  

Empirical Research on the Double Dividend Effect of Ecological Tax Collection in China

作　　者：刘志雄[1] 张宇璇 LIU Zhi-xiong;ZHANG Yu-xuan(School of Economics,Guangxi University for Nationalities,Guangxi Nanning 530007,China)

机构地区：[1]广西民族大学经济学院,广西南宁530006

出　　处：《经济论坛》2022年第8期141-152,共12页Economic Forum

基　　金：国家社会科学基金项目“高质量发展阶段我国征收生态税的双重红利效应研究”(20BJY042)。

摘　　要：自“庇古税”提出以来,税收手段已成为通过调控宏观经济来约束企业的排污行为,从而达到保护环境目的的一种重要手段。本文利用2006—2018年的面板数据,基于EBM模型与GML指数测算出绿色全要素生产率(GTFP),在此基础上研究生态税收能否实现“绿色红利”和“蓝色红利”。研究发现:征收生态税具有一定的污染减排效应,但生态税收处于0.4666~0.7228区间内才能带动经济增长质量的提升,产生预期的“蓝色红利”。为了更好地实现“双重红利”,应不断推进生态文明制度改革、增加有效人力资本供给、加快生态领域技术创新、调整和优化产业结构,构建完整的生态税收体系。Since Pigou put forward“Pigou tax”,tax means has become an important means to constrain enter⁃prises’pollutant discharge behavior by regulating macro-economy,so as to achieve the purpose of protecting the environment.This paper uses panel data from 2006 to 2018 to measure green total factor productivity(GTFP)based on EBM model and GML index,and then studies whether ecological tax can achieve“green dividend”and“blue dividend”.The results show that the collection of ecological tax has a certain pollution reduction effect,but only when the ecological tax is in the range of 0.4666~0.7228 can it promote the improvement of economic growth quality and produce the expected“blue dividend”.In order to better realize the“double dividend”,we should constantly promote the reform of ecological civilization system,increase the supply of effective human capital,speed up the technological innovation in the field of ecology,adjust and optimize the industrial structure,and build a com⁃plete ecological tax system.

关 键 词：生态税收 双重红利 绿色全要素生产率 EBM模型 

分 类 号：F812.42[经济管理—财政学]