Based on the panel data of 29 provinces and municipalities in China from 2003 to 2017,this article analyzes the spatial correlation between environmental taxes and industrial structure in various provinces and municipalities and their regional agglomeration characteristics,and constructs the spatial error model based on four weight matrices to study the adjustment effect of environmental taxes on industrial structure. The results are as follows: 1) It confirms that it has significant spatial dependence between environmental taxes and industrial structure on the basis of global Moran's I and local Moran's I,and shows the characteristics of "high-high" regional agglomeration and "low-low" regional agglomeration. 2) According to the regression results of the national samples,the total environmental taxes have significantly inhibited the optimization of industrial structure,among which the effect of sewage charges is not significant,resource tax,vehicle and vessel tax,urban maintenance and construction tax,and farmland occupation tax have significant negative effects,while the urban land use tax has a significant positive effect. 3) According to the regression results of the regional samples,the adjustment effect of environmental taxes on the industrial structure has obvious regional heterogeneity,with the central region being the strongest followed by the western region and the eastern region. Therefore,it puts forward corresponding policy suggestions from three aspects: formulating differentiated environmental tax policies,strengthening cooperation and coordination among local governments,standardizing horizontal competition among local governments and so on.
ZHAN Lei, GUO Ping, YAN Janjun
. Environmental Tax Policy and Industrial Structure Optimization：Spatial Econometric Analysis Based on Provincial Panel Data[J]. Economic geography, 2022
, 42(5)
: 114
-124
.
DOI: 10.15957/j.cnki.jjdl.2022.05.012
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