环境税对公众绿色消费水平影响机制检验——基于供求双重视角  

Examination of the Mechanism of Environmental Tax Affecting the Public Green Consumption Levels

作　　者：张东敏[1] 沈梦雪 ZHANG Dong-min;SHEN Meng-xue(School of Statistics,Jilin University of Finance and Economics,Changchun 130117,China)

机构地区：[1]吉林财经大学统计学院,吉林长春130117

出　　处：《税务与经济》2024年第4期52-62,共11页Taxation and Economy

基　　金：国家社会科学基金一般项目(19BTJ058)。

摘　　要：环境税政策是我国实现“双碳”目标的重要手段,绿色消费和绿色生产是实现“双碳”目标的重要路径。从供求双重视角检验环境税对公众绿色消费水平的影响机制可以发现,环境税对公众绿色消费水平有显著促进作用,且公众绿色消费意愿和绿色技术创新水平在其中扮演中介变量的角色,公众对环境的关心程度在环境税对公众绿色消费意愿的影响过程中起正向调节作用。异质性分析表明,在经济发展水平和教育水平较高地区,环境税对公众绿色消费水平有更显著的正向影响。鉴于此,政府应当增强执法刚性,保证环境税严格执行;加大绿色技术创新研发投入,加强绿色低碳宣传教育,从而提升公众绿色消费水平,实现生活方式的绿色转型。The environmental tax policy is an important means for China to achieve"double carbon"goals,and green consumption and green production are pathways toward those objectives.From the dual perspectives of supply and demand,this paper examines the impact of the environmental tax on the level of the public green consumption.The research comes to the results:the environmental tax significantly promotes the public green consumption,and therefore the public's willingness for green consumption and the level of green technological innovation play intermediary roles.The public environmental concern positively moderates the impact of the environmental tax on public willingness for green consumption.The results of heterogeneity analysis indicate that in regions with higher levels of economic development and education,the environmental tax has a more significant positive effect on the public green consumption levels.In light of these findings,the government should strengthen enforcement to ensure strict implementation of the environmental tax,increase investment in research and development of green technological innovation,and enhance promotion and education on green and low-carbon practices.These measures will help boost the public green consumption and facilitate transformation towards green lifestyle.

关 键 词：环境税 绿色消费 绿色技术创新 环境关心 

分 类 号：F810.424[经济管理—财政学]