地方政府税收竞争对环境污染影响的比较研究——基于全国及区域视角.pdfVIP

·?· 《生态经济》第?卷第????年?? ????? Economy??V01??33??No??1(January2017) 地方政府税收竞争对环境污染影响的比较研究 ——基于全国及区域视角 张根能，董伟婷，张珩月 ?靼怖砉ご笱Ь?糜牍芾硌г海?挛魑靼???? 摘要：基于??．??年我国?个省份的数据，用工业废气排放量代表环境污染程度，实证比较分析了地区税负水平和 环境政策两种税收竞争手段对环境污染的影响。结果表明：税负降低使东、西部工业废气的排放增加，显著降低环境 质量，但全国和中部却表现相反；地方政府执行宽松的环境政策使全国、东部和中部工业废气污染加剧，出现“趋劣 竞争”现象；经济增长与环境污染之间的环境库茨涅茨曲线仅在东部和中部成立；其他控制变量的表现也各有不同。 关键词：税收竞争；环境污染；工业废气；面板数据 ????????????F062??2????????????A文章编号：??．??????．??．? A Comparative Study ? Effects ? Local ????? Tax Competition ? Environmental ?????築?? ? ???? and ???? Perspective ZHANG Genneng??DONG????琙?? Hengyue ???? ? Economics and ?????，?’? ????? ? Technology,Xi??anShaanxi ???，??? Abstract??Based? the ?? ? ? provinces ? China ?? ??．? 1 2??chispaper empirically ???? the ??? ? two kinds ? tax competition ? ???? tax ??? and environmental ??? ? environmental pollution ? utilizing ????? waste gas emissions ? represent the level ? environmental ?????甌? ??? shows ?? lOW tax ??? ??? increases the ????? waste gas emissions ? the ?? and west??deterioratingthe quality ? environment significantly,but reduces the ????? waste gas emissions ? ???? and cenffal ???甌? local govemment ???? lOOSe environmental ??? which leads ? the ?????? ? ????? waste gas pollution and the ????? ?“?? ? the ???”? national??eastern and central areas ??? the west??Theenvironmental Kuznets ???? curve betwe