“新常态”下环境保护税对我国雾霾污染防治的影响研究
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摘要
采用我国30个省、自治区、直辖市2006—2015年环境保护税和雾霾污染数据,构建面板门槛回归模型实证分析环境保护税对雾霾污染的影响。研究结果显示:我国环境保护税与雾霾污染存在显著的门槛效应,当环境保护税指数小于门槛值0.016时,环境保护税显著加剧了雾霾污染;当环境保护税指数介于门槛值0.016～0.037时,环境保护税对雾霾污染存在微弱的促进作用;当环境保护税指数大于门槛值0.037时,环境保护税显著抑制了雾霾污染。根据结论向未施行的环保税法提出相应的政策建议,为我国从财税政策角度实现雾霾防治提供相应的科学依据。
By employing the data of environmental protection tax and haze pollution from 2006 to 2015 in 30 provinces and regions in China, the present study aims to construct a panel threshold regression model to analyze the impact of environmental protection tax on haze pollution. Research findings show that there is a significant threshold effect between environmental protection tax and haze pollution in China. When the threshold value of environmental protection tax index is less than 0.016, the haze pollution is aggravated drastically. When the threshold value of environmental protection tax index is between 0.016 and 0.037, the environmental protection tax has a weak promotion effect on haze pollution. When the threshold value of environmental protection tax index is greater than 0.037, the environmental protection tax significantly reduces haze pollution. Through the analysis of the pros and cons of the present environmental protection tax in China, the present study wishes to propose some relevant policies and suggestions to environmental protection tax law according to the conclusion, and to provide relevant scientific proof as to preventing haze from fiscal policy perspective.
By employing the data of environmental protection tax and haze pollution from 2006 to 2015 in 30 provinces and regions in China, the present study aims to construct a panel threshold regression model to analyze the impact of environmental protection tax on haze pollution. Research findings show that there is a significant threshold effect between environmental protection tax and haze pollution in China. When the threshold value of environmental protection tax index is less than 0.016, the haze pollution is aggravated drastically. When the threshold value of environmental protection tax index is between 0.016 and 0.037, the environmental protection tax has a weak promotion effect on haze pollution. When the threshold value of environmental protection tax index is greater than 0.037, the environmental protection tax significantly reduces haze pollution. Through the analysis of the pros and cons of the present environmental protection tax in China, the present study wishes to propose some relevant policies and suggestions to environmental protection tax law according to the conclusion, and to provide relevant scientific proof as to preventing haze from fiscal policy perspective.
引文
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[25]童玉芬,王莹莹.中国城市人口与雾霾:相互作用机制路径分析[J].北京社会科学,2014(5):4-10.
[26]蔡海亚,徐盈之,孙文远.中国雾霾污染强度的地区差异与收敛性研究——基于省际面板数据的实证检验[J].山西财经大学学报,2017(3):1-14.
[27]原毅军,谢荣辉.产业集聚,技术创新与环境污染的内在联系[J].科学学研究,2015(9):1340-1347.
[28]崔鑫生.专利表征的技术进步与经济增长的关系文献综述[J].北京工商大学学报(社会科学版),2008(1):124-128.
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[2]HARRINGTON W,MORGENSTERN R D.Economic incentives versus command and control:What's the best approach for solving environmental problems[J].Acid in the Environment,2007(8):233-240.
[3]LIM J,KIM Y.Combining carbon tax and R&D subsidy for climate change mitigation[J].Energy Economics,2012(34):496-502.
[4]MARKANDYAA.Environmental fiscal reform:What should be done and how to achieve it[J].International Journal of Business and Management,2005,9(6):110-111.
[5]PARRY I W H,SMALL K A.Does britain or the United States have the right gasoline tax[J].The American Economic Review,2005(9):107-121.
[6]BURKE P J.Green pricing in the asia pacific:An idea whose time has come?[J].Asia&the Pacific Policy Studies,2014,1(3):561-575.
[7]周景坤,杜磊.国外雾霾防治税收政策及启示[J].理论学刊,2015(12):53-59.
[8]HUANG R J,ZHANG Y,BOZZETTI C,et al.High secondary aerosol contribution to particulate pollution during haze events in China[J].Nature,2014,514(7521):218-222.
[9]马丽梅,张晓.中国雾霾污染的空间效应及经济、能源结构影响[J].中国工业经济,2014(4):19-32.
[10]王惠琴,何怡平.雾霾治理中公众参与的影响因素与路径优化[J].重庆社会科学,2014(12):42-47.
[11]白洋,刘晓源.“雾霾”成因的深层法律思考及防治对策[J].中国地质大学学报(社会科学版),2013,13(6):27-33.
[12]王志远,郑伯红,陈祖展.城市空间形状与碳排放强度的相关性研究——基于我国35个城市的分析[J].城市发展研究,2013(6):8-15.
[13]B?HRINGER C,CONRAD K,L?SCHEL A.Carbon taxes and joint implementation:An applied general equilibrium analysis for Germany and India[J].Environmental and Resource Economics,2003,24(1):49-76.
[14]GLOMM G,KAWAGUCHI D,SEPULVEDA F.Green taxes and double dividends in a dynamic economy[J].Journal of Policy Modeling,2006(11):19-32.
[15]CASTELLACCI F,LIE C M.A taxonomy of green innovators:Empirical evidence from South Korea[J].Journal of Cleaner Production,2017,143(1):1036-1047.
[16]FOTIS P,POLEMIS P.Sustainable development,environmental policy and renewable energy use:A dynamic panel data approach[J].Sustainable Development,2018,26(6):726-740.
[17]吴健,毛钰娇,王晓霞.中国环境税收的规模与结构及其国际比较[J].管理世界,2013(4):168-169.
[18]ZAHAR A.Implementation of the polluter pays principle in China[J].Review of European,Comparative&International Environmental Law,2018,27(3):293-305.
[19]HANSEN B E.Threshold effects in non-dynamic panels:Estimation,testing,and inference[J].Journal of Econometrics,1999,93(2):345-368.
[20]蔡海亚,徐盈之.产业协同集聚、贸易开放与雾霾污染[J].中国人口·资源与环境,2018,28(6):93-102.
[21]徐盈之,郭进,周秀丽.碳税与区域经济协调发展——基于分位数回归的实证研究[J].东北大学学报(社会科学版),2016(6):585-592.
[22]刘晨跃,徐盈之.城镇化如何影响雾霾污染治理?——基于中介效应的实证研究[J].经济管理,2017,39(8):6-23.
[23]刘伯龙,袁晓玲,张占军.城镇化推进对雾霾污染的影响——基于中国省级动态面板数据的经验分析[J].城市发展研究,2015(9):23-27.
[24]何枫,马栋栋.雾霾与工业化发展的关联研究——中国74个城市的实证研究[J].软科学,2015(6):110-114.
[25]童玉芬,王莹莹.中国城市人口与雾霾:相互作用机制路径分析[J].北京社会科学,2014(5):4-10.
[26]蔡海亚,徐盈之,孙文远.中国雾霾污染强度的地区差异与收敛性研究——基于省际面板数据的实证检验[J].山西财经大学学报,2017(3):1-14.
[27]原毅军,谢荣辉.产业集聚,技术创新与环境污染的内在联系[J].科学学研究,2015(9):1340-1347.
[28]崔鑫生.专利表征的技术进步与经济增长的关系文献综述[J].北京工商大学学报(社会科学版),2008(1):124-128.
[29]GROSSMAN G M,KRUEGER A B.Economic growth and the environment[J].The Quarterly Journal of Economics,1995,110(2):353-377.
[30]冷艳丽,冼国明,杜思正.外商直接投资与雾霾污染——基于中国省际面板数据的实证分析[J].国际贸易问题,2015(12):74-84.
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