东北大学学报(社会科学版) ›› 2024, Vol. 26 ›› Issue (3): 34-42.DOI: 10.15936/j.cnki.1008-3758.2024.03.005

• 经济与管理研究 • 上一篇    下一篇

财政分权的碳排放效应:空间溢出与机制检验

杨志安,胡博   

  1. (辽宁大学经济学院,辽宁沈阳110036)
  • 发布日期:2024-05-31
  • 通讯作者: 杨志安
  • 作者简介:杨志安(1963-),男,辽宁绥中人,辽宁大学教授,博士生导师,主要从事财税理论与政策研究;胡博(1997-),女,河南南阳人,辽宁大学博士研究生,主要从事财税理论与政策研究。
  • 基金资助:
    国家社会科学基金重大资助项目(22&ZD195)。

Carbon Emission Effect of Fiscal Decentralization: Spatial Spillover and Mechanism Test

YANG Zhian, HU Bo   

  1. (School of Economics, Liaoning University, Shenyang 110036, China)
  • Published:2024-05-31
  • Contact: -
  • About author:-
  • Supported by:
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摘要: 立足于“双碳”目标实现的现实需求,在厘清财政分权影响区域碳排放的理论基础上,基于2007—2019年我国30省份面板数据,运用空间杜宾和中介效应模型,实证检验财政分权对区域碳排放的直接效应、空间效应与作用路径。全国层面检验发现,财政分权对本地、邻地碳排放均具有显著促进作用,且收入角度指标作用效果大于支出角度。分区域检验发现,中部地区直接效应显著为负、间接效应显著为正,西部地区影响特征与全国层面一致,而东部地区则与之相反。机制检验发现,财政分权在产业结构合理化、高级化两个维度均会阻碍产业结构升级,从而间接促进地区碳排放。据此提出强化中央碳排放治理事务的博弈力量、探索推进碳税征收、加强府际合作、优化产业结构等政策建议。

关键词: 碳排放; 财政分权; 空间溢出; 产业结构升级

Abstract: Based on the actual needs of realizing the “dual carbon” goal, on the theoretical basis of analyzing and clarifying the regional carbon emissions affected by fiscal decentralization, and based on the panel data of 30 provinces in China from 2007 to 2019, the spatial Durbin and mediation effect model is used to empirically test the direct effect, spatial effect and action path of fiscal decentralization on regional carbon emissions. The national level test found that fiscal decentralization has a significant promoting effect on both local and neighboring carbon emissions, and the effect of revenue decentralization is greater than that of expenditure decentralization. The sub-regional test found that the direct effect is significantly negative in the central region, and the indirect effect is significantly positive, and the impact characteristics of the western region are consistent with those at the national level, while the eastern region is completely opposite. The mechanism test found that fiscal decentralization tends to hinder the industrial structure upgrading in the two dimensions of rationalization and advancement of industrial structure, thereby indirectly promoting regional carbon emissions. Based on this, policy suggestions are put forward, such as strengthening the game power of central carbon emission governance affairs, exploring and promoting carbon tax collection, strengthening inter-governmental cooperation, and optimizing industrial structures.

Key words: carbon emission; fiscal decentralization; spatial spillover; industrial structure upgrading

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