环境税与城市绿色创新:基于创新水平与空间关联的视角  

Environmental Tax and Urban Green Innovation from the Perspectives of Innovation Level and Spatial Linkage

作　　者：刘玉[1] 夏梦寒 Liu Yu;Xia Menghan

机构地区：[1]中国人民大学应用经济学院

出　　处：《应用经济学评论》2024年第3期79-103,共25页THE APPLIED ECONOMICS REVIEW

摘　　要：环境税引导全社会自觉践行绿色发展理念,对绿色创新具有重要影响。本文基于2014—2020年我国285个地级市面板数据,运用双重差分模型,检验了环境税实施对城市绿色创新水平的影响,使用修正后的引力模型测算了绿色创新空间关联的辐射效应与汲取效应,探讨了环境税对城市间绿色创新空间关联的作用。结果表明,一方面,环境税的实施能显著提升城市的绿色创新水平,且具有地理区位、经济区位和资源依赖程度的异质性,主要影响渠道是产业集聚的协同效应和创新环境改善。另一方面,环境税实施对城市绿色创新空间关联产生显著影响,既促进了城市绿色创新成果的外部溢出效应,也增强了城市对外部绿色创新成果的汲取效应,环境规制强度和人力资本水平在其中起到了正向调节作用。环境税进一步强化了整体发展水平较高的东部地区城市、城市群中心区域城市,以及资源依赖程度较低的城市在绿色创新方面与外部的联系,并显著提升了非城市群城市接受外部绿色创新辐射的程度。本文从创新水平与空间关联角度为环境税的绿色创新效应补充新的研究视角,为绿色化、低碳化背景下各地区制定提升绿色创新能力的策略提供借鉴。Environmental tax guide society to practice green development,and also have an important impact on green innovation.Based on panel data of 285 cities in China from 2014 to 2020,this paper uses a DID method to analyze the effect of environmental tax on the level of urban green innovation.Further,it uses a modified gravity model to measure the spatial spillover effect and absorption effect of green innovation spatial linkage to discuss the role of environmental tax in the spatial linkage of urban green innovation.The results show that the implementation of environmental tax can significantly enhance the urban green innovation level,with heterogeneity observed in terms of geographic location,economic location and resource dependence.The main influencing mechanisms are industrial agglomeration and improvement of the innovation environment.In addition,the implementation of environmental tax has a significant impact on the spatial linkage of urban green innovation,by promoting external spillover effects from cities and strengthening absorption capacity.Environmental regulation intensity and human capital play positive moderating roles in this process.Environmental tax further strengthens the green innovation connections among highly developed eastern region cities,central cities in urban agglomerations,and less resource dependent cities.Such tax significantly enhance the non-urban agglomeration cities'capacity to absorb external influences of green innovation.This paper provides a new research perspective for the green innovation effect of environmental tax from the perspective of innovation level and spatial linkage.The results provide references for regions to formulate strategies to enhance green innovation capacity against the background of green and low-carbon development.

关 键 词：环境税 绿色创新 空间关联 引力模型 双重差分 

分 类 号：X196[环境科学与工程—环境科学] F812.42[经济管理—财政学] F124.3