Journal of Northeastern University(Social Science) ›› 2024, Vol. 26 ›› Issue (3): 34-42.DOI: 10.15936/j.cnki.1008-3758.2024.03.005

• Economics and Management • Previous Articles     Next Articles

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
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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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