地方政府税收竞争对环境污染的影响——基于长江经济带省级面板数据的空间计量分析

摘要基于2007—2016年长江经济带11个省份的空间面板数据,研究了地方政府税收竞争与固、液、气三种环境污染物之间的关系。结果表明:一是,环境污染存在空间负相关性,但各类环境污染物溢出程度不同。对于非流动性质的固废污染,空间负相关性不强,对于流动性质的废水和废气污染物,有较强的空间相关性,其中,废水较废气污染相关性系数绝对值更大。二是,地方政府本地区税负的增加会使当地工业固废产生量增加,工业废水和工业二氧化硫排放量减少;而相邻地区税负的增加会使当地工业固废产生量减少而工业废水和工业二氧化硫排放量增加。这说明在税收竞争对环境污染治理中,长江经济带地方政府采用了“骑跷跷板”策略。由此,提出完善区域间环境污染补偿机制、充分发挥税收优惠对环境污染的治理作用等政策建议。 based on the spatial panel data of 11 provinces in the Yangtze River Economic Belt from 2007 to 2016,this paper studies the relationship between local government tax competition and three environmental pollutants:solid,liquid and gas.The results show that:(1)There is a negative spatial correlation of environmental pollution,but the spillover degree of various environmental pollutants is different.For non-flowing solid waste pollution,the negative spatial correlation is not strong.For flow-type wastewater and waste gas pollutants,there is a strong spatial correlation.Among them,the absolute value of the correlation coefficient of waste water is greater than that of the waste gas.(2)The increase in the local government