税制绿化能够降低碳排放吗?--基于我国省级面板数据的实证分析  

Can Taxation Greening Reduce Carbon Emissions?--An Empirical Analysis Based on Provincial Panel Data in China

作　　者：史明霞[1] 刘娜 Shi Mingxia;Liu Na

机构地区：[1]北京工商大学经济学院

出　　处：《财政科学》2022年第10期98-112,共15页Fiscal Science

摘　　要：在“碳达峰、碳中和”的目标下,如何实现碳减排是我国在经济社会发展进程中面临的关键性问题。碳排放是典型的“公共品”,具有较强的负外部效应,而税收制度是矫正负外部效应的重要政策工具之一。通过对税收制度进行绿化调整,可以发挥税收制度在碳排放方面的调控作用。本文在综合考察我国税制绿化程度与碳排放现状的基础上,选取2008-2019年我国省级面板数据,利用扩展的STIRPAT模型与DIF-GMM估计方法实证分析税制绿化程度对碳排放的影响。研究结果表明,税制绿化对碳排放存在显著的抑制作用,提高税制绿化程度可以有效促进碳排放量的减少。此外,碳排放呈现动态的连续累计特征,即上期的碳排放水平对本期水平具有显著正向影响。进一步分区域异质性分析发现,在高碳强度的I类区域,税制绿化对碳排放产生了显著的抑制作用,但在中低碳强度的II类区域,税制绿化对碳排放的抑制作用尚未显现。In the context of the goal of"Carbon Peaking and Carbon Neutrality",how to achieve carbon emission reduction is a key issue facing China in the process of economic and social development.Carbon emissions are a typical"public good"with strong negative externalities,and the tax system is one of the important policy tools to correct the negative externalities.By greening the current tax system,the tax system can play a regulatory role in carbon emissions.Based on a comprehensive examination of the green degree of the tax system and the current situation of carbon emissions in China,this paper selects the provincial panel data of China from 2008 to 2019,and empirically analyzes the impact of the taxation greening on carbon emissions through the extended STIRPAT model and DIF-GMM estimation method.The research results show that the taxation greening has a significant inhibitory effect on carbon emissions,and the increase in the green degree of the tax system can effectively contribute to the reduction of carbon emissions.In addition,carbon emissions show a dynamic and continuous cumulative feature,that is,the level of carbon emissions in the previous period has a significant positive impact on the current level.Further sub-regional heterogeneity analysis reveals that the greening tax system has a significant inhibitory effect on carbon emissions in Region I with high carbon emission intensity.However,in Region II with low to moderate carbon emission intensity,the curbing effect of the greening tax system on carbon emissions is not significant.

关 键 词：碳排放 税制绿化程度 STIRPAT模型 DIF-GMM估计方法 

分 类 号：F810.42[经济管理—财政学]