节点文献
环境规制与中国省域绿色全要素生产率——兼论对《环境保护税法》实施的启示
Environmental regulation and the green total factor productivity in China’s provinces: Evidence from the adjustment of pollution charges standard
【摘要】 制定合理的环境规制政策,推动绿色技术创新是实现经济发展绿色转型的科学途径。文中基于中国排污费征收标准调整的准自然实验,采用双重差分法实证检验市场激励型环境规制对绿色全要素生产率的影响。结果表明:环境规制能够显著促进绿色全要素生产率,政策实施后省域绿色全要素生产率年均提高了1. 06%,支持"波特假说";差别化的排污费征收标准对绿色经济增长的作用更为突出。采用差别化排污标准的地区在政策实施后省域绿色全要素生产率的平均增长率更高;政策的作用效果存在时滞效应,在政策实施后二至五年能够显著提高省域绿色全要素生产率。就中国的具体实践而言,政府需要不断从税率水平、覆盖范围以及计税标准等方面进一步完善环境保护税;此外,在绿色财税制度改革过程中,要不断强化对中小微企业的支持和引导。
【Abstract】 Introducing a reasonable environmental regulation policy to promote green technological innovation is the scientific way to realize the green transformation of economic development. Based on the quasi-natural experiment of the adjustment of pollution charges standard,the double difference method was used to analyze the impact of market-driven tools on green total factor productivity. The results show that strict pollution charges standards significantly raised the provincial green total factor productivity,and the green total factor productivity increased by 1. 05% annually,which supports the " Porter hypothesis". Differentiation standard had a significant regulatory effect,and the effect of policy implementation became more prominent after the adoption of differentiated charges standards. The effects of policies had a lag effect,and the effective period of policy was about 2-5 years. For China ’s specific practice,government needs to further improve the environmental protection tax in terms of tax rates,coverage and tax standards. In addition,the government should continue to strengthen its support and guidance to small and medium-sized enterprises during the reform of the green finance and taxation system.
【Key words】 double difference method; pollution charges; environmental tax; market incentive; green total factor productivity;
- 【文献出处】 干旱区资源与环境 ,Journal of Arid Land Resources and Environment , 编辑部邮箱 ,2019年02期
- 【分类号】D922.22
- 【被引频次】38
- 【下载频次】2157