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基于2000-2012年我国29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。
Based on the data of 29 provinces in our country from 2000 to 2012, we use the emissions of industrial gases to represent the degree of environmental pollution, and compare and analyze the impact of regional tax burden and environmental tax policies on environmental pollution. The results show that the decrease of tax burden increases the emission of industrial waste gas in the east and west regions and significantly reduces the environmental quality, but the performance of the whole country and the central part is opposite. The implementation of loose environmental policies by local governments aggravates the industrial waste gas pollution in the whole country, the eastern part and the central part, Worse competition "phenomenon; the environmental Kuznets Curve between economic growth and environmental pollution was established only in the eastern and central regions; the performance of other control variables also varied.