中国环境税费政策的双重红利效应.PDFVIP

中国环境科学 2018,38(9) ：3576~3583 China Environmental Science 中国环境税费政策的双重红利效应 ——基于系统 GMM 与面板门槛模型的估计 1,2* 1 1 1 1 范 丹 ,梁佩凤 ,刘 斌 , 幺晓桐 ,潘 跃 (1.东北财经大学经济学院,辽宁 大连 116025 ；2.东北财经大学经济计 量分析与预测研究中心,辽宁 大连 116025) 摘要：基于庇古理论征收环境税是解决环境污染外部性的规制手段,构建环境税费的动态面板模型和面板门槛模型,检验环境税费政策是否能产生降低 污染又能激励绿色技术创新的双重红利.研究发现:我国环境税费政策的实施存在双重红利,地区高人口密度并未成为环境红利的制约因素,产业结构和 能源结构需进一步优化调整才能促进双重红利效应.环境税费政策对环境污染、绿色技术创新存在非线性时变特征,只有在适宜的环境税费区间才能更 好地实现双重红利效应;经济发展水平越高,环境税费的双重红利作用越明显.因此, 以 2018 年开始征收环境税为契机,基于地区经济发展异质特征制定 全方位的环境税体系是打赢环保攻坚战的重点. 关键词：环境税费政策；双重红利；系统 GMM 估计；面板门槛模型 中图分类号：X196 文献标识码：A 文章编号：1000-6923(2018)09-3576-08 Analysis on the double dividend effects of the environmental tax and fee policies in China --the estimation of the System GMM and the panel threshold model. FAN Dan1,2* 1 1 1 1 , LIANG Pei-feng , LIU Bin , YAO Xiao-tong , PAN Yue (1.Department of Economics, Dongbei University of Finance and Economics, Dalian 116025, China ；2.Center for Econometric Analysis and Forecasting, Dongbei University of Finance Economics, Dalian 116025, China). China Environmental Science, 2018,38(9)：3576~3583 Abstract ：Based on Pigou Theory, environmental tax is an external regulation to solve environmental pollution. In order to test whether the environmental tax and fee policies could produce a double dividend, namely reducing pollution and encouraging green technology innovation, we constructed the dynamic panel models and the panel threshold models of environmental tax and fee policies in this paper. The results showed that the high population density in the region hadn`t become the constraint of environmental dividend, and the industrial structure and the energy structure need to be furth