摘要
激励企业进行绿色技术创新是环境税实现环境保护的重要路径之一,但在地区竞争的影响下,环境税能否驱动企业绿色技术创新尚存争议。基于此,文章构建了地区竞争、环境税与企业绿色技术创新三者之间的理论分析框架,利用中国大陆除西藏、上海以外的29个省市自治区2000—2015年的面板数据,采用动态空间计量经济模型进行实证研究。结果表明:(1)企业绿色技术创新存在明显的空间依赖性,相邻地区的企业绿色技术创新水平越高,本辖区内的绿色技术创新水平也越高,而且这种空间依赖性主要来自于地理相邻距离和经济发展水平的相近性。(2)环境税对企业绿色技术创新的影响呈"倒U"型,即随着环境税的增加,企业绿色技术创新水平不断提升,待环境税到达一定水平后,创新水平反而会逐渐下降。地区竞争对企业绿色技术创新的影响也呈现"倒U"型,即良性的地区竞争有利于企业绿色技术创新,但过度的地区竞争却产生相反结果。地区竞争虽未改变环境税与企业绿色技术创新的"倒U"型关系,但却削弱了环境税对企业绿色技术创新的影响。(3)排污费对企业绿色技术创新的影响呈"U"型,只有排污费达到一定水平后,企业绿色技术创新才会随着排污费的增加而增加,而且在地区竞争影响下,排污费对绿色技术创新的影响变得不显著。这意味着,驱动企业绿色技术创新,要充分发挥税收的作用,税制绿色化改革是中国进行税制改革的主要方向之一。同时,要引导地区间良性竞争,从根本改变过度竞争的局面。还要充分利用绿色技术创新的溢出性,以点带面激励企业进行绿色技术创新。
Motivating enterprises to develop green technology innovation are one of the most important ways to realize environmental protection via environmental taxes. However, whether environmental taxes can stinmlate green technology innovation under the inffluenee of regional competition still remains controversial. This paper constructs theoretical framework to analyze the interactions among regional competition, environmental tax and enterprise green technology innovation. Adopting the panel data of China＇s provinces and autonomous regions from 2000 to 2015, the paper employs the spatial dynanfie econometric model for empirical analysis. The results demonstrate that： ①spatial dependence significantly exists in green technology innovation, more specifically, the higher the level of green technology innovation in neighboring regions, the higher the level of green technology innovation within their respective area, and this spatial dependence is ascribed mainly to the geographical proximity and the similarity of economy development level. ② The impact of environmental tax on enterprise green technology innovation is ‘ inverted U＇ shape, and this means that the level of green technology-innovation increases with the enhancement of environmental tax, then the level of green technology innovation decreases when tax burden reaches a certain level. The impact of regional competition on green technology innovation presents a ‘ inverted U＇ shape as well, namely benign regional competition is conducive to corporate green technology innovation while excessive regional competition causes opposite result. Although regional competition does not change the ‘ inverted U＇ relationship between environmental tax and green technology innovation, it weakens the impact of environmental tax on green technology innovation to some extent. ③The effect of sewage charge system on enterprise green technology innovation is U-shape, so the green technology innovation will increase with the enhancement of sewage charge only when
作者
李香菊
贺娜
LI Xiang-ju;HE Na(School of Finance and Economics,Xi＇an Jiaotong University,Xi＇an Shaanxi 710061,China)
出处
《中国人口·资源与环境》
CSSCI
CSCD
北大核心
2018年第9期73-81,共9页
China Population,Resources and Environment
基金
国家社会科学基金项目"产权制度及区域差异视角下的中国环境资源税制研究"(批准号:14BJY168)
关键词
地区竞争
环境税
企业绿色技术创新
空间计量
regional competition
environmental tax
green technology innovation
spatial econometrics
