摘要
基于我国2008—2010年的省级面板数据,实证检验了税收优惠、要素流动对节能减排效率的影响,并分析了这一影响对我国东部地区和中西部地区的影响差异。研究结果显示,税收优惠显著地促进了企业节能减排效率的提升,税收优惠引致的要素流动进一步放大了这一作用;且相比于东部地区,中西部地区的税收优惠、要素流动对节能减排效率的促进作用更大。
The paper based on the provincial panel data of our country from 2008 to 2010, Test the effects of preferential tax ＆ capital flow on energy saving and emission reduction efficiency, and analysis the differences between central ＆ western area and eastern area further. As the study sug- gest, the preferential tax measure stimulates the improvement of energy saving and emission reduction, the capital flow caused by .preferential tax magnified the effects further. This kinds of stimulation is much more great in central ＆ western area compared with the eastern area.
出处
《哈尔滨商业大学学报（社会科学版）》
2015年第4期101-106,共6页
Journal of Harbin University of Commerce:Social Science Edition
基金
沪江基金人文社科重点(15HJSK-ZD02)
上海教委科研创新项目(13ZS041)
中央高校科研项目(13D110817)
关键词
税收优惠
要素流动
节能减排效率
preferential tax
capital flow
energy saving and emission reduction efficiency
