中国环境税负空间累进性测度及其影响效应分析

本文从人文地理学的社会空间公正理念出发,以经济学的"蓝色红利"视角为切入点,探讨了中国区域环境税负空间差异问题。研究表明我国环境税负空间累进性与区域经济发展水平存在显著的正相关关系。经济区域中,北部沿海、东部沿海、东北、黄河中游以及南部沿海地区的环境税负空间累进性指数较大,长江中游、西南及西北地区则表现出负的空间溢出效应,环境税加大了区域间的收入差距;传统三大区域中,东部地区和中部地区的环境税负具有空间累进特性。此外,西部地区的资源税起到了更好的税收调节作用。资源成本的增加促使使用者提高资源利用效率,抑制需求,有助于将资源消费控制在一个合理的水平,实现收入的合理分配和不可再生资源的可持续利用。排污费则扭曲了税收分配机制,降低了生产要素的配置效率。鉴于此,从新区域主义的"统筹理念"出发,提出了构建区域环境税负空间公正性的设计机制。

SPATIAL PROGRESSIVENESS MEASUREMENT OF CHINESE ENVIRONMENTAL TAX BURDEN AND EFFECT ANALYSIS

The study in regional burden of environmental taxation carries substantial magnitude. Based on the philosophy of social justice and equality in the study of human geography, this paper for the first time, discusses from the "Blue Dividend" perspective, the disparity of environmental taxation burdens among various regions. The research indicates a significant positive correlation between the progressiveness of environmental taxation and the level of regional economic development in China. A U-shape trend is demonstrated in the Macro Effect of China's environmental tax except for slight falls through two consecutive years (2009 and 2010) from the perspective of tax concentration and tax contribution index. With the exception of 2012, minus signs are identified for other years in spatial progressive index of 4 kinds of measurement environmental tax, reporting consistency in the changes of index in the years following 2009. K and S index experienced significant fluctuations and numerical region span through 2006 to 2008, illustrating evident regression of environmental tax. Of particular importance is the minus spatial spillover effect demonstrated in the middle reaches of Yangtze River, Southwest China and the northwestern regions, thereby contributing to the widening income gap among the aforementioned areas. Amongst the traditionally categorized three regions, environmental taxation in the eastern areas and central areas is progressive. Additionally, tax regulation is better enforced in western China in terms of resource tax. The added cost of resources propels consumers to enhance efficiency, curbs market demands, keeps resource consumption at a reasonable level and contributes to balanced income distribution and sustainable use non-renewable resources. Pollution discharge fees, though, distorts the tax distribution mechanism and inhibits the allocation efficiency of production factors.