税收分成调整、财政压力与工业污染

发布时间：2018-04-23 17:00

  本文选题：增值税 + 税收分成　； 参考：《世界经济》2017年10期

【摘要】：本文利用2003-2011年中国省级以下财政体制改革实践,检验各地市增值税分成变化的环境污染效应,探讨财政压力引起的财政激励对地方政府决策的影响。结果表明:地方财政压力的增加显著地提高了工业污染水平。机制分析表明,这不仅只是由于地方工业企业数量的增加,也有地方放松环境规制以吸引更多污染密集型企业的因素。此外,国有企业是地方扩大工业规模的主要路径。中国未来环境治理效果受到地方财政压力的约束。
[Abstract]:Based on the practice of financial system reform below provincial level in China from 2003 to 2011, this paper examines the environmental pollution effect of the change of VAT share in different cities and cities, and probes into the influence of fiscal incentives caused by financial pressure on local government decision-making. The results show that the increase of local financial pressure has significantly improved the level of industrial pollution. The mechanism analysis shows that this is not only due to the increase in the number of local industrial enterprises, but also the local factors of relaxing environmental regulations to attract more pollution-intensive enterprises. In addition, state-owned enterprises are the main way to expand the scale of local industries. The effect of future environmental governance in China is constrained by local financial pressure.
【作者单位】： 中国社会科学院财经战略研究院;厦门大学经济学院财政系;
【基金】：国家自然科学基金面上项目(71573218) 中国博士后科学基金面上项目(2016M601209) 福建省自然科学基金计划资助项目(2017J01134)的资助
【分类号】：F424;F812.42;X22
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本文编号：1792833