College of Economics and Management, China Jiliang University, Hangzhou, 310018, China.
School of Management, China West Normal University, Nanchong, 637001, China.
Environ Sci Pollut Res Int. 2023 Sep;30(42):95959-95974. doi: 10.1007/s11356-023-29194-1. Epub 2023 Aug 10.
Since the 1994 China's tax-sharing reform, land finance has far-reaching influence on fiscal system and has critical implications for green development and industrial structure optimization. Previous studies have largely focused on the environmental aspect of land finance by considering carbon emissions as environmental indicator only and ignored social and economic aspects. To fill the research gaps, this study analyzed spatial and moderating effects of land finance on green development through rationalized industrial structure, quantity of advanced industrial structure, and quality of advanced industrial structure in 246 Chinese cities from 2006 to 2019. The results document that local and surrounding land finance have negative effect on China's green development. Local land finance inhibits green development in western and large cities, while surrounding land finance deteriorates in eastern and large cities. Through mediation of industrial structure optimization, land finance accelerates green development in national, eastern, and large cities. In western cities, land finance promotes green development through quantity and quality of industrial structure upgrading. In small- and medium-sized cities, quantity of industrial structure upgrading plays a positive role.
自 1994 年中国实行分税制改革以来，土地财政对财政体制产生了深远的影响，对绿色发展和产业结构优化具有关键意义。以往的研究主要关注土地财政的环境方面，仅将碳排放作为环境指标，而忽略了社会和经济方面。为了填补研究空白，本研究通过合理化产业结构、先进产业结构数量和先进产业结构质量，分析了 2006 年至 2019 年中国 246 个城市土地财政对绿色发展的空间和调节作用。研究结果表明，地方和周边土地财政对中国的绿色发展有负面影响。地方土地财政抑制了西部和大城市的绿色发展，而周边土地财政则恶化了东部和大城市的绿色发展。通过产业结构优化的中介作用，土地财政加速了全国、东部和大城市的绿色发展。在西部城市，土地财政通过产业结构升级的数量和质量促进绿色发展。在中小城市，产业结构升级的数量发挥了积极作用。
