环境税影响居民医疗保健支出的机制及效应研究  

Do Environmental Taxes Affect Residents Health Care Expenditures?

作　　者：甘行琼[1] 夏欣姿 杨乐 Gan Xingqiong;Xia Xinzi;Yang Le

机构地区：[1]中南财经政法大学财政税务学院 [2]中央财经大学财政税务学院

出　　处：《财政科学》2024年第6期88-103,共16页Fiscal Science

基　　金：国家社会科学基金一般项目“我国制造业低碳转型与稳增长协同发展的实现机制与财政对策研究”(项目编号:23BJY001);中南财经政法大学2022年基本科研项目“推进产业结构绿色化转型的财政制度研究”(项目编号:2722022AK004)。

摘　　要：本文利用2014-2020年中国家庭追踪调查数据(CFPS)和强度双重差分法,考察了环境税对居民医疗保健支出的影响。研究显示,环境税与居民医疗保健支出呈显著的负向关系,即环境税政策的实施有效减少了居民医疗保健支出,主要表现为个人被动性健康支出的减少,而从根本上减少主动性健康支出的效果并不明显。机制分析表明,政策效应的发挥得益于环境税的健康效应与转嫁效应。最后,异质性分析结果显示,环境税具有一定程度的分配效应;相比男性、高收入群体和城镇居民而言,环境税对女性、低收入群体及农村居民健康支出的影响更大。本文的研究发现为进一步完善中国环境税制与降低居民医疗保健支出负担提供了重要的经验证据。Human health is an important symbol of national revitalization in the new era,while a good ecologi-cal environment is a powerful guarantee for promoting human health.Using the 2014—2020 China Family Pan-el Studies(CFPS)data and the intensity DID method,this paper examines the impact of environmental taxes on residents'health care expenditures.The study shows that environmental taxes have a significant negative relationship with health care expenditure,that is,the implementation of the environmental tax policy effectively reduces residents'healthcare expenditure,which mainly brings about the effect of reducing passive health ex-penditure,and the effect of fundamentally reducing active health expenditure is not obvious.The mechanism analysis shows that the policy effect is due to the health effect and shifting effect of environmental tax.Finally,the results of heterogeneity analysis show that environmental taxes have a certain degree of distributional effect,and they have a greater impact on the health care expenditure of women,low-income and rural residents com-pared to men,high-income and urban residents.Therefore,this paper provides important empirical evi-dence for further improving China's environmental tax system and reducing the burden of residents'health care expenditure.

关 键 词：环境税 医疗保健支出 强度双重差分法 

分 类 号：F812.4[经济管理—财政学]