摘要
基于2011—2021年长三角地区41个城市的面板数据,运用CRITIC-熵权法测算长三角地区各城市绿色低碳发展水平,并构建中介效应模型和空间杜宾模型研究环境保护税对长三角地区绿色低碳发展影响。结果表明:(1)长三角地区绿色低碳发展存在明显的空间依赖性;(2)环境保护税对长三角地区绿色低碳发展存在显著的正向影响,并通过绿色技术创新对长三角地区绿色低碳发展产生显著的正效应;(3)环境保护税对长三角地区绿色低碳发展的正向影响存在空间溢出性和异质性的特征。其中,核心区环境保护税的直接效应显著为正,但间接效应并不显著;扩容区环境保护税的直接效应不显著,且间接效应显著为负。
This paper,investigates the impact of environmental protect tax on green low-carbon development in the Yangtze Delta region,using data of 41 cities from 2011-2021 in the Yangtze Delta region.We construct a green low-carbon development index with the combined weight CRITIC-entropy method,and employ a mediating effect model and a spatial Durbin model based on double fixed effects in this study.The results show that:(1)There is an evident spatial dependence of green low-carbon development in the Yangtze Delta region.(2)Environmental protect tax has a significant positive effect on green low-carbon development through green technology innovation.(3)The positive impact of environmental protect tax on green low-carbon development in the region is characterized by spatial spillover and heterogeneity.Specifically,the direct effect of environmental protection tax in the core area is significantly positive,but the indirect effect is not significant.The direct effect of environmental protection tax in the expansion area is not significant,but the indirect effect is significantly negative.
作者
方杏村
杨阳
FANG Xingcun;YANG Yang(School of Economics,Anhui University,Hefei Anhui 230601,China;Anhui Research Center for Ecology and Economic Development,Hefei Anhui 230601,China)
出处
《生态经济》
北大核心
2025年第2期83-91,共9页
Ecological Economy
基金
2021年安徽省社会科学规划一般项目“安徽经济社会发展全面绿色转型的水平测度与路径优化研究”(AHSKY2021D52)。
关键词
环境保护税
绿色低碳发展
绿色技术创新
长三角地区
environmental protection tax
green low-carbon development
green technology innovation
Yangtze Delta region
作者简介
第一作者:方杏村,博士,讲师,安徽大学经济学院博士后,硕士研究生导师,研究方向为财税与资源环境经济学。E-mail:17057@ahu.edu.cn。
