School of Economic and Management, South China Normal University, No. 378 Waihuan Road, University Campus, Panyu District, Guangzhou, 510631, China.
Regional Economy Research Center, South China Normal University, No. 156 Zhongshan West Road, Tianhe District, Guangzhou, 510600, China.
Environ Sci Pollut Res Int. 2020 Oct;27(30):37363-37376. doi: 10.1007/s11356-020-08583-w. Epub 2020 Apr 4.
In the context of global warming and environmental deterioration, the environment impact assessment is a crucial institutional guaranty to assure less or no pollution during the process of the economic growth and rapid social development. This paper selected the environmental regulation system in China as a research target and assesses the effectiveness of green tax on the environment through an empirical analysis. The panel data from 2005 to 2015 in different cities in China are employed to analyze with a two-way fixed regression model; it analyzes the impact of environmental instruments like resource tax, excise tax, vehicle purchase tax, and pollutant discharge fees on environmental pollution and finds that the modeling conditions with green tax reform can lead to higher effect on environmental pollutant constrain but is distributed differently among east, central, and west based on the empirical analysis in China. Moreover, resource tax has a significant effect in the east and midwest of China. The effectiveness of excise tax on integrated pollution is not statistically significant. Compared with the midwest, eastern China's green tax had a much better performance on reducing environmental pollution. Pollutant discharge fees indicates a significant negative correlation to integrated pollution. The consumption of the other goods (like meat consumption) plays a mediating effect between vehicle purchase tax and integrated environmental pollution. In addition, the relevant policy recommendations are proposed against different tax types.
在全球变暖与环境恶化的背景下，环境影响评价是确保经济增长和社会快速发展过程中减少或避免污染的重要制度保障。本文选取中国环境规制体系作为研究对象，通过实证分析评估绿色税收对环境的有效性。利用中国 2005-2015 年不同城市的面板数据，采用双向固定效应回归模型进行分析，考察了资源税、消费税、车辆购置税和排污费等环境工具对环境污染的影响，结果表明，绿色税收改革的建模条件可以对环境污染物的约束产生更高的效果，但根据中国的实证分析，这种效果在东部、中部和西部的分布情况不同。此外，资源税在中国东部和中西部地区具有显著影响，消费税对综合污染的影响在统计上并不显著。与中西部相比，东部地区的绿色税收在减少环境污染方面表现更好。排污费与综合污染呈显著负相关。其他商品（如肉类消费）的消费在车辆购置税与综合环境污染物之间起到了中介作用。此外，针对不同税种提出了相关政策建议。
