發(fā)布時間：2018-04-23 17:00

  本文選題：增值稅 + 稅收分成��； 參考：《世界經(jīng)濟(jì)》2017年10期

【摘要】：本文利用2003-2011年中國省級以下財政體制改革實踐,檢驗各地市增值稅分成變化的環(huán)境污染效應(yīng),探討財政壓力引起的財政激勵對地方政府決策的影響。結(jié)果表明:地方財政壓力的增加顯著地提高了工業(yè)污染水平。機(jī)制分析表明,這不僅只是由于地方工業(yè)企業(yè)數(shù)量的增加,也有地方放松環(huán)境規(guī)制以吸引更多污染密集型企業(yè)的因素。此外,國有企業(yè)是地方擴(kuò)大工業(yè)規(guī)模的主要路徑。中國未來環(huán)境治理效果受到地方財政壓力的約束。
[Abstract]:Based on the practice of financial system reform below provincial level in China from 2003 to 2011, this paper examines the environmental pollution effect of the change of VAT share in different cities and cities, and probes into the influence of fiscal incentives caused by financial pressure on local government decision-making. The results show that the increase of local financial pressure has significantly improved the level of industrial pollution. The mechanism analysis shows that this is not only due to the increase in the number of local industrial enterprises, but also the local factors of relaxing environmental regulations to attract more pollution-intensive enterprises. In addition, state-owned enterprises are the main way to expand the scale of local industries. The effect of future environmental governance in China is constrained by local financial pressure.
【作者單位】： 中國社會科學(xué)院財經(jīng)戰(zhàn)略研究院;廈門大學(xué)經(jīng)濟(jì)學(xué)院財政系;
【基金】：國家自然科學(xué)基金面上項目(71573218) 中國博士后科學(xué)基金面上項目(2016M601209) 福建省自然科學(xué)基金計劃資助項目(2017J01134)的資助
【分類號】：F424;F812.42;X22
，

本文編號：1792833