摘要
OECD国家已构建了以能源税、交通税、环保财政支出和污染治理投资等政策工具为主的环境保护财政政策体系,污染治理取得了显著效果。本文通过面板分位数回归模型分析和比较了OECD国家能源税、交通税、环保财政支出和污染治理投资四种政策工具的污染治理效果,得出的结论是环境保护财政政策工具对不同污染程度的国家污染治理效果是异质性的:在一氧化碳排放量较高的国家,征收能源税能发挥有效的减排效果;在氮氧化物排放量较低的国家,征收交通税能取得显著的减排效果,但随着氮氧化物排放量的增加,交通税的污染治理效果将非常有限,还应加大污染治理投资;在硫氧化物排放量较高的国家,征收能源税、交通税、增加环保财政支出均能发挥有效的污染治理效果。我国应根据政策工具治理效果的异质性,针对不同污染物采取相应的政策措施。
Pollution control has achieved remarkable results.This paper analyses and compares the pollution control effects of four policy instruments:energy tax,transport tax,environmental fiscal expenditure and pollution control investment in OECD countries through a panel quantile regression model,and concludes that the effects of environmental protection fiscal policy instruments on pollution control are heterogeneous across countries with different pollution levels.In countries with high CO emissions,the energy tax is effective in reducing emissions.In countries with low emissions of nitrogen oxides(NOx),the transport tax can achieve significant emission reduction,but as NOx emissions increase,the pollution control effect of the transport tax will be very limited,and more investment should be made in pollution control.In countries with high emissions of sulphur oxides(SOx),the energy tax,transport tax and increased fiscal expenditure on environmental protection can all have an effective pollution control effect.China should take appropriate policy measures for different pollutants according to the heterogeneity of the treatment effect of policy instruments.
作者
王娟
程阳
郑兴宇
WANG Juan;CHENG Yang;ZHENG Xing-yu(College of Economic and Social Development,Dongbei University of Finance and Economics,Dalian 116025,China)
出处
《东北财经大学学报》
2021年第2期37-46,共10页
Journal of Dongbei University of Finance and Economics
基金
国家社会科学基金青年项目“我国跨区域旅游公共服务一体化财政资金供需矛盾的形成机理与政策研究”(15CJY067)
辽宁省教育厅青年科技人才“育苗”项目“辽宁省文旅产业融合的模式和路径研究”(LN2019Q42)。
关键词
环境税
环境保护
财政政策
污染治理
OECD
environmental tax
environmental protection
fiscal policy
pollution control
OECD
