税收竞争与地区环保财政支出:传导机制及其检验
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引用本文:赵 娜1, 李香菊2.税收竞争与地区环保财政支出:传导机制及其检验[J].财经理论与实践,2019,(4):95-100
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赵 娜1, 李香菊2 (1.西安外国语大学 经济金融学院陕西 西安 71012822.西安交通大学 经济与金融学院 陕西 西安 710061) 
中文摘要:分析税收竞争、资本流动及环保支出的关系并提出假说;在此基础上建立空间杜宾模型,并使用2007-2016年省级数据系统地考察税收竞争对政府环保支出的影响机制。研究结果表明:地区间环保支出存在显著的空间溢出效应,税收竞争与地区环保支出正相关;地区间环保支出存在明显的策略性互动;资本存量是税收竞争影响环保支出的一个主要传导渠道。
中文关键词:税收竞争  环保支出  资本存量  传导机制
 
Tax Competition and Regional Environmental Expenditure——Transmission Mechanism and Test
Abstract:This paper analyses the relationship of tax competition, capital flow and environmental protection expenditure and puts forward a hypothesis. On this basis, a spatial Durbin model is established, and the impact mechanism of tax competition on government environmental protection expenditure is systematically investigated using provincial data from 2007 to 2016. The results show that there is a significant spatial spillover effect between regions. Tax competition is positively correlated with regional environmental expenditure. Tax competition leads to the decrease of local real tax rate, which reduces government environmental expenditure by changing local capital stock.
keywords:Tax competition  Environmental expenditure  Capital input  Transmission mechanism
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