市场型环境规制的要素收入分配效应:谁承担了环境治理的成本  

The Effect of Market-based Environmental Regulation on the Distribution of Factor Income: Who Bears the Cost of Environmental Governance?

作　　者：韩晓祎 许雯雯 HAN Xiaoyi;XU Wenwen(Xiamen University,361005)

机构地区：[1]厦门大学王亚南经济研究院,361005 [2]厦门大学经济学院财政系,361005

出　　处：《财贸经济》2023年第5期126-143,共18页Finance & Trade Economics

基　　金：国家自然科学基金面上项目“具有内生门槛的空间自回归面板模型:理论与应用”(72273113);福建省自然科学基金杰青项目“具有网络结构的门槛空间自回归模型:理论与应用”(2022J06006);国家自然科学基金委员会“计量建模与经济政策研究基础”科学中心项目(71988101)。

摘　　要：环境规制的“双重红利”被大多数学者肯定,但是环境规制的收入分配效应却较少有文献提及。本文将2018年环境保护税改革作为一个准自然实验,利用三重差分法研究了市场型环境规制对要素收入分配格局的影响。研究结果显示,环境治理的成本主要由高污染行业的劳动者所承担,环境保护税改革虽然可以促使企业进行绿色创新和环保投资,但同时也会增加企业创新投资的不确定性和降低企业的流动性,进而增加企业的资本成本。在劳动要素的调整成本较小且流动性受到限制的情况下,企业会通过降低劳动者报酬的方式将资本成本的上升转嫁给劳动者,导致劳动-资本要素价格比和劳动要素收入占比下降。异质性分析表明,在劳动者议价能力越大的企业,转嫁程度越小;在盈利能力越强的企业,转嫁程度越大;在劳动力越密集的企业,转嫁程度越大。本文的结论表明,提高劳动要素在不同行业和地区之间的流动性、畅通劳动要素市场,有助于实现环境规制的“三重红利”,缩小收入分配差距。The government and academia have long emphasized the“double dividend”of environmental governance,namely the“green effect”on environmental protection and the“blue effect”on sustainable economic development.Many studies have justified that environmental regulation policies manage to reduce emissions and improve the environment,but rarely discussed the cost of environmental regulation.The marginal contribution of this paper is as follows.First,this paper considers the question of who bears the cost of environmental governance is considered from the perspective of factor income distribution(Liu et al.,2021),or in other words,whether environmental regulation has an impact on the remuneration of different types of workers and the proportion of labor factor income in enterprises.In addition to its influence on labor demand,we also discuss the underlying mechanism.Second,this paper provides a new explanation for the declining proportion of labor factor income.Third,it has enriched existing literature on taxation and income distribution.This paper investigates the effects of market-based environmental regulation on the income distribution of labor and capital factors using the triple-difference(DDD)method,taking the environmental tax reform in 2018 as a quasi-experiment.The results show that the costs of environmental governance are mainly borne by workers in high-polluting industries.Although environmental tax reform can promote firms'green technological innovation and investment in environmental protection,it will increase uncertainty of innovation investment and reduce liquidity,which will in turn drive up their capital cost.Because of the low adjustment cost and the restricted mobility of labor factors,enterprises tend to pass on the increased capital cost to workers by lowering their wages,resulting in a decline in the labor capital factor price ratio and the labor share.The most important policy implication of this paper is that the government should facilitate the mobility of workers and reduce the tax

关 键 词：环境保护税改革 要素收入分配 环境治理成本 税负转嫁 

分 类 号：F812.42[经济管理—财政学] F244