摘要
优化中央与地方政府间的财政分配格局对于发挥两个积极性,推进绿色低碳转型和实现“双碳”目标具有重要意义。为探究中央对地方的税收分成激励如何影响县域经济低碳发展,本文基于2010一2020年中国356个县域面板数据,以增值税“五五分成”改革为切入点,构建强度双重差分模型,实证检验了税收分成激励如何作用于地方政府行为,进而对县域经济低碳发展产生影响。研究发现,增值税分成激励显著降低了县域碳排放强度,有效地推动了县域经济低碳发展。调节效应检验发现,较高的经济增长目标会弱化增值税分成激励对县域经济低碳发展的积极影响,而环境规制约束和政府环境信息公开则会强化增值税分成激励对县域经济低碳发展的积极影响。机制分析发现,在增值税分成激励下,地方政府会增加节能环保支出并降低区域税负水平,从而促进县域经济低碳发展。异质性分析发现,增值税分成激励对县域经济低碳发展的积极影响在财政压力较小、省直管县和非省际边界县中体现得更为显著。因此,中央政府应当继续深化财税体制改革,进一步理顺央地财政关系,发挥财政对绿色低碳转型的牵引作用,助推“碳达峰、碳中和”目标的实现。
Optimizing the fiscal allocation pattern between the central and local governments is of great significance for stimulating the two activities,promoting green and low-carbon transformation and achieving the‘dual carbon'goal.To explore how the taxsharing incentives from the central government to local governments affect the low-carbon development of county-level economies,this paper takes the“five-to-five”sharing reform of VAT as the starting point and builds a double-difference model based on the panel data of 356 county-level regions in China from 2010 to 2020.It empirically tests how tax revenue sharing incentives from the central government to local governments affect local government behavior and,in turn,the low-carbon development of county-level economies.The study finds that the VAT revenue sharing incentives significantly reduce the carbon emission intensity of counties and effectively promote the low-carbon development of county-level economies.The moderation effect test shows that higher economic growth targets weaken the positive impact of VAT revenue sharing incentives on the low-carbon development of county-level economies,while environmental regulation constraints and government environmental information disclosure strengthen this impact.The mechanism analysis shows that under the VAT revenue sharing incentives,local governments will increase spending on energy conservation and environmental protection and reduce regional tax burdens,thereby promoting the low-carbon development of county-level economies.The heterogeneity analysis shows that the positive impact of VAT revenue sharing incentives on the low-carbon development of county-level economies is more pronounced in counties with lower fiscal pressure,county-level governments directly under the provincial government,and non-interprovincial boundary counties.Therefore,the central government should continue to deepen fiscal and taxation system reform and further clarify the fiscal relations between the central and local governments,so as to leverage the role of fiscal policy in promoting the green and low-carbon transformation and facilitating the realization of the'carbon peak'and'carbon neutrality'goals.
作者
周克清
吴近平
Zhou Keqing;Wu Jinping
出处
《财经科学》
CSSCI
北大核心
2024年第10期53-68,共16页
Finance & Economics
基金
国家社科基金项目“个人所得税改革与国家治理转型研究”(19XJY021)
中央高校基本科研业务费专项资金项目“双碳目标下财政支出支持绿色低碳转型的机制与政策研究”(JBK2307002)的资助。
关键词
税收分成激励
地方政府行为
低碳发展
Tax-Sharing Incentives
Local Government Behavior
Low-carbon Development
作者简介
周克清,西南财经大学财政税务学院,zhoukq@swufe.edu.cn;通讯作者:吴近平,西南财经大学财政税务学院,apathy88@163.com。
