中国省级税收竞争与环境污染——基于1998-2006年面板数据的分析
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财经研究 2010 年 第 36 卷第 04 期, 页码：47 - 56
摘要
参考文献
摘要
文章利用1998-2006年面板数据分析了中国省级税收竞争与环境污染之间的关系,实证结果表明:(1)地方政府在税收竞争中对污染治理采取了"骑跷跷板"策略,并存在"趋劣竞争"现象;(2)增加地方政府可支配财力有利于外部性不大的污染物的治理;(3)排污费制度对工业固体废弃物和工业废水的排放强度有一定的抑制作用,但对工业二氧化硫排放强度并未起到应有的缩减功能;(4)中央政府颁布的环境标准对促进地方环境质量改善效果甚微。
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[3]李德森,许光建.中国税收增长快于经济增长的原因讨论综述[J].经济理论与经济管理,2007,(12):73-77.
[4]王永钦,张晏,章元,陈钊,陆铭.中国的大国发展道路——论分权式改革的得失[J].经济研究,2007,(1):4-16.
[5]徐现祥,李郇,王美今.区域一体化、经济增长与政治晋升[J].经济学季刊,2007(7月第6卷),(4):1075-1096.
[6]沈坤荣,付文林.税收竞争、地区博弈及其增长绩效[J].经济研究,2006,(6):16-26.
[7]杨海生,陈少凌,周永章.地方政府竞争与环境政策——来自中国省份数据的证据[J].南方经济,2008,(6):15-30.
[8]张晏,龚六堂.分税制改革、财政分权与中国经济增长[J].经济学季刊,2006(10月第5卷),(1):75-108.
[9]周黎安.中国地方官员的晋升锦标赛模式研究[J].经济研究,2007,(7):36-50.
[10]Chirinko B,Wilson Daniel J.Tax competition among U.S.states:Racing to the bottom orriding on a seesaw?[R].Federal Reserve Bank of San Francisco working paper 2007.
[11]Cumberland.Efficiency and equity ininterregional environmental management[J].Re-viewof regional studies,1981,(2):1-9.
[12]Fredriksson and Milli met.Strategic interaction and the determination of environmentalpolicy across U.S.[J].Journal of Urban Economics,2002,(51):101-122.
[13]Jin H,Y Qian,B Weignast.Regional decentralization and fiscal incentives:Federalism,Chinese style[J].Journal of Public Economics,2005,89:1719-1742.
[14]Li,Hongbin,Li-An Zhou.Political turnover and economic performance:The incentive roleof personnel control in China[J].Journal of Public Economics,2005,89:1743-1762.
[15]Qian,Yingyi,Barry R Weingast.Federalismas a commit ment to preserving market in-centives[J].Journal of Economic Perspectives,1997,11(4):83-92.
[16]Potoski Matthew.Clean air federalism:Do states race to the bottom?[J].Public Ad-ministration Review,2001,61(3):335-342.
[17]Qian Y,G Roland.Federalismand the soft budget constraint[J].American EconomicReview,1998,77:265-284.
[18]Rauscher M.Economic growth and tax-competition leviathans[J].International Taxand Public Finance,2005,12:457-474.
[19]Wang H,Di W.The determinants of government environmental performance:An em-pirical analysis of Chinese townships[R].Policy research working paper 2937.TheWorld Bank,2002.
[20]Weingast B.The economic role of political institutions:Market preserving federalismand e-conomic development[J].Journal of Lawand Economic Organization,1995,11:1-31.
[21]Wilson,John D.Theories of tax competition[J].National Tax Journal,Jun,1999,52(2):269-304.
引用本文
崔亚飞, 刘小川. 中国省级税收竞争与环境污染——基于1998-2006年面板数据的分析[J]. 财经研究, 2010, 36(4): 47–56.
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