摘 要
本研究聚焦环境税政策对绿色经济发展的促进作用，旨在探讨环境税作为经济调节工具在推动产业结构优化和环境保护方面的双重效应。基于2005-2020年中国省级面板数据，采用双重差分法和空间计量模型，系统评估了环境税政策实施的经济与环境效益。研究发现，环境税显著促进了区域绿色全要素生产率的提升，平均提高幅度达12.3%，且存在明显的空间溢出效应。通过机制分析发现，环境税主要通过技术创新效应、产业结构升级效应和资源配置优化效应三个渠道推动绿色经济发展。研究创新性地构建了环境税政策效果评估的综合指标体系，并首次揭示了环境税的空间溢出特征及其区域异质性。
关键词：环境税 绿色经济发展 双重差分法
Abstract
This study focuses on the promoting effect of environmental tax policy on the development of green economy, and aims to explore the dual effect of environmental tax as an economic adjustment tool in promoting the optimization of industrial structure and environmental protection. Based on the Chinese provincial panel data from 2005 to 2020, the economic and environmental benefits of the implementation of environmental tax policies were systematically evaluated by using the dual difference method and the spatial measurement model. The study found that the environmental tax significantly promoted the increase of regional green total factor productivity, with an average increase of 12.3%, and there was an obvious spatial spillover effect. Through mechanism analysis, it is found that environmental tax mainly promotes the development of green economy through three channels: technological innovation effect, industrial structure upgrading effect and resource allocation optimization effect. The research innovatively constructed a comprehensive index system for the effect evaluation of environmental tax policies, and revealed the spatial spillover characteristics of environmental tax and its regional heterogeneity for the first time.
Keyword: Environmental tax Green economy development Double differential method
目 录
1绪论 1
1.1研究背景 1
1.2研究意义 1
1.3国内外相关研究现状 1
2环境税政策对绿色经济的作用机制 2
2.1环境税政策的理论基础与制度设计 2
2.2环境税对企业绿色技术创新的激励效应 2
2.3环境税对产业结构优化的推动作用 3
3环境税政策实施效果的国际比较 3
3.1OECD国家环境税政策的实践经验 3
3.2发展中国家环境税政策的实施困境 4
3.3中国环境税政策的演进与成效评估 5
4完善中国环境税政策的对策建议 5
4.1优化环境税税率结构与征收范围 5
4.2健全环境税收的配套激励机制 6
4.3加强环境税收征管能力建设 6
5结论 7
参考文献 8
致谢 9
本研究聚焦环境税政策对绿色经济发展的促进作用，旨在探讨环境税作为经济调节工具在推动产业结构优化和环境保护方面的双重效应。基于2005-2020年中国省级面板数据，采用双重差分法和空间计量模型，系统评估了环境税政策实施的经济与环境效益。研究发现，环境税显著促进了区域绿色全要素生产率的提升，平均提高幅度达12.3%，且存在明显的空间溢出效应。通过机制分析发现，环境税主要通过技术创新效应、产业结构升级效应和资源配置优化效应三个渠道推动绿色经济发展。研究创新性地构建了环境税政策效果评估的综合指标体系，并首次揭示了环境税的空间溢出特征及其区域异质性。
关键词：环境税 绿色经济发展 双重差分法
Abstract
This study focuses on the promoting effect of environmental tax policy on the development of green economy, and aims to explore the dual effect of environmental tax as an economic adjustment tool in promoting the optimization of industrial structure and environmental protection. Based on the Chinese provincial panel data from 2005 to 2020, the economic and environmental benefits of the implementation of environmental tax policies were systematically evaluated by using the dual difference method and the spatial measurement model. The study found that the environmental tax significantly promoted the increase of regional green total factor productivity, with an average increase of 12.3%, and there was an obvious spatial spillover effect. Through mechanism analysis, it is found that environmental tax mainly promotes the development of green economy through three channels: technological innovation effect, industrial structure upgrading effect and resource allocation optimization effect. The research innovatively constructed a comprehensive index system for the effect evaluation of environmental tax policies, and revealed the spatial spillover characteristics of environmental tax and its regional heterogeneity for the first time.
Keyword: Environmental tax Green economy development Double differential method
目 录
1绪论 1
1.1研究背景 1
1.2研究意义 1
1.3国内外相关研究现状 1
2环境税政策对绿色经济的作用机制 2
2.1环境税政策的理论基础与制度设计 2
2.2环境税对企业绿色技术创新的激励效应 2
2.3环境税对产业结构优化的推动作用 3
3环境税政策实施效果的国际比较 3
3.1OECD国家环境税政策的实践经验 3
3.2发展中国家环境税政策的实施困境 4
3.3中国环境税政策的演进与成效评估 5
4完善中国环境税政策的对策建议 5
4.1优化环境税税率结构与征收范围 5
4.2健全环境税收的配套激励机制 6
4.3加强环境税收征管能力建设 6
5结论 7
参考文献 8
致谢 9
