绿色税收、环境分权与碳排放
Journal: Economics DOI: 10.12238/ej.v7i4.1521
Abstract
实施绿色税收是减少碳排放的重要途径,而环境分权可能会对绿色税收的作用产生影响。本文通过采用我国2007-2020年29个省、直辖市和自治区(上海等除外)的数据,基于STIRPAT模型,运用空间杜宾模型,来考察绿色税收、环境分权对碳排放的空间效应及交互效应。结果显示：绿色税收会促进碳排放,且空间溢出效应显著；环境分权会减少碳排放,但不具有空间溢出效应；在环境分权背景下,狭义绿色税收碳减排效果较好,空间溢出效应显著。
Keywords
绿色税收；环境分权；碳排放；空间溢出效应
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