School of Business, Central South University, Changsha, Hunan, 410083, China; Institute of Metal Resources Strategy, Central South University, Changsha, Hunan, 410083, China.
Institute of Industrial Economics, Chinese Academy of Social Sciences, Beijing, 100836, China.
J Environ Manage. 2020 Apr 15;260:110123. doi: 10.1016/j.jenvman.2020.110123. Epub 2020 Jan 21.
Based on a unique micro-level dataset of 30,689 mining enterprises from 2008 to 2011, this paper uses the non-radial directional distance function (NDDF) to calculate the unified efficiency index (UEI) and energy-environmental performance index (EEI) for China's mining enterprises. The double bootstrap method is then used to test how tax incentive policies affect the UEI and EEI of China's mining enterprises. The results show that: (1) the UEI and EEI of Chinese mining enterprises first decreased and then increased over the sample period; overall, Chinese mining enterprises had low energy and environmental efficiency, especially the coal mining enterprises, private mining enterprises and mining enterprises in the central and western regions. (2) Tax incentives positively affect the energy and environmental efficiency of mining enterprises, especially the efficiency of coal mining enterprises, non-state-owned mining enterprises and mining enterprises in the central and western regions. Our results remain robust after using the propensity score matching estimator (PSM). (3) There is a positive feedback between tax incentives and energy and environmental efficiency, more efficient mining enterprises receive more government incentives. Further analysis shows that although tax incentives do not reduce the total energy consumption of enterprises, reducing the energy consumption of enterprises can improve their UEI and EEI. In addition, R&D investment, profitability and resource taxes all contribute to improving the UEI and EEI of mining enterprises.
基于 2008 年至 2011 年的 30689 家矿业企业的独特微观数据集，本文采用非径向方向距离函数（NDDF）计算中国矿业企业的统一效率指数（UEI）和能源环境绩效指数（EEI）。然后采用双 bootstrap 方法检验税收激励政策如何影响中国矿业企业的 UEI 和 EEI。结果表明：（1）样本期间，中国矿业企业的 UEI 和 EEI 先降后升；总体而言，中国矿业企业能源和环境效率较低，尤其是煤炭开采企业、民营企业和中西部地区的矿业企业。（2）税收激励对矿业企业的能源和环境效率有积极影响，特别是对煤炭开采企业、非国有企业和中西部地区的矿业企业的效率有积极影响。使用倾向得分匹配估计量（PSM）后，我们的结果仍然稳健。（3）税收激励与能源环境效率之间存在正反馈，效率较高的矿业企业获得更多的政府激励。进一步的分析表明，虽然税收激励并未降低企业的总能源消耗，但降低企业的能源消耗可以提高其 UEI 和 EEI。此外，研发投入、盈利能力和资源税都有助于提高矿业企业的 UEI 和 EEI。
