环保税对地区绿色竞争力的影响研究——基于市场一体化背景
Impact of Environmental Protection Tax on Regional Green Competitiveness:A Study based on Market Integration Background
林彩云 1王明阳 1兰秀娟 2文传浩1
作者信息
- 1. 云南大学经济学院,云南昆明 650500
- 2. 云南大学工商管理与旅游管理学院,云南昆明 650500
- 折叠
摘要
环保税作为一种市场激励型环境规制工具,其绿色竞争力效应发挥作用的传导过程必须依托市场.从市场一体化演进背景考察环保税对地区绿色竞争力的非同质性作用,结果表明:(1)门限回归结果显示,环保税对地区绿色竞争力的影响依赖于当地市场化发展的进程.当市场一体化进程发展到一定阶段时,环保税对地区绿色竞争力会有更为显著的促进作用;但随着市场进入高度一体化阶段,环保税对地区绿色竞争力的促进作用又会有所下降.(2)中介分析结果显示,产业结构升级在环保税与绿色竞争力之间具有显著的中介效应,而要素市场发育在环保税对绿色竞争力的影响中则存在遮掩效应.(3)进一步的空间计量检验结果显示,环保税和市场一体化对提升地区绿色竞争力均有显著的促进作用和正向空间外溢效应,但二者存在一定程度的替代关系.最后,为最大程度发挥环保税绿色竞争力提升效应,制定更为合理协同的环保税政策,提出了相应的政策建议.
Abstract
As a market-based environmental regulation tool,the effectiveness of environmental protection tax in promoting green competitiveness relies on market mechanisms.This study examined the heterogeneous effects of environmental protection tax on regional green competitiveness in the context of market integration.The results indicated that:(1)Threshold regression analysis revealed that the impact of environmental protection tax on regional green competitiveness depended on the level of local market development.When the market integration process reached a certain stage,environmental protection tax had a greater promoting effect on green competitiveness.However,as the market reached a highly integrated stage,the promoting effect of environmental protection tax diminished.(2)Mediation analysis showed that industrial structure upgrading played a significant mediating role between environmental protection tax and green competitiveness,while the factor of market development had a masking effect on the impact of environmental protection tax.(3)Further spatial econometric tests revealed that both environmental protection tax and market integration had significant effects on enhancing regional green competitiveness and generating positive spatial spillover effects,however,they exhibited a certain degree of substitutability.Finally,in order to maximize the enhancement effect of environmental protection tax on green competitiveness,policy recommendations were proposed towards an imporved coordination and reasonability of environmental protection tax policies.
关键词
环境保护税/市场一体化/绿色竞争力/政府与市场Key words
environmental protection tax/market integration/green competitiveness/government and market引用本文复制引用
基金项目
国家社会科学基金重大项目(20&ZD095)
云南省教育厅科学研究基金项目(2022YO77)
云南省哲学社会科学专家工作站(2021GZZH01)
云南大学长江上游绿色发展创新团队联合资助项目()
出版年
2024
NETL
NSTL
万方数据