| 可持续发展目标下环境保护税对关中平原城市群绿色经济效率的影响 |
| 摘要点击 226 全文点击 3 投稿时间：2025-04-18 修订日期：2025-07-23 |
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| 中文关键词 环境保护税（EPT） 绿色经济效率（GEE） 可持续发展目标（SDGs） 超效率松弛变量测度模型（Super-SBM） 关中平原城市群 |
| 英文关键词 environmental protection tax （EPT） green economic efficiency （GEE） sustainable development goals （SDGs） super slacks-based measure （Super-SBM） Guanzhong Plain urban agglomeration |
| DOI 10.13227/j.hjkx.202504242 |
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| 中文摘要 |
| 环境保护税政策有益于提升绿色经济效率，但由于城市差异性以及污染物总量、结构和强度的不同，使得环境保护税在当地绿色发展转型中发挥的作用并不一致. 在联合国提出的可持续发展目标（SDGs）子目标中提取“经济-社会-环境”协调发展的核心指标，采用了涵盖生产和消费的期望产出的超效率SBM模型测算了2010~2022年关中平原城市群绿色经济效率（GEE）. 通过建立双重固定效应和中介效应模型探讨了关中平原城市群环境保护税（EPT）对绿色经济效率的影响作用以及产业结构升级和技术创新水平在此过程中的传导作用，进一步讨论了区域政策、市场化水平和人口密度的异质性影响. 结果表明，①2010~2022年，环境保护税对关中平原城市群绿色经济效率的影响呈现“U”型关系，具有“先抑制后促进”的非线性特征，在1%的水平上显著，环境保护税对绿色经济效率的积极作用将长期显现. ②技术创新水平中绩效型创新和投入型创新在环境保护税对城市群绿色经济效率的影响过程中均存在着“U”型中介作用，分别在 1%的水平上显著，而产业结构升级的中介作用结果不稳健. ③城市群辖内，陕西省内和市场化水平高的城市的环境保护税政策和技术创新水平对绿色经济效率的“U”型影响更显著，分别在1%和5%的水平上显著，而人口密度较低的城市的环境保护税不利于绿色经济效率提升. |
| 英文摘要 |
| The environmental protection tax （EPT） is beneficial to improving the green economy efficiency （GEE）， but due to the difference of the total amount， structure， and intensity of pollutants in cities， the role of EPT in the local green development transformation is not consistent. In the sustainable development goals （SDGs） proposed by the United Nations， core indicators for the coordinated development of “economic-social-environmental” dimensions have been identified. The super-efficiency slacks-based measure （super-SBM） model， which encompasses expected outputs from both production and consumption activities， was employed to assess the GEE of the Guanzhong Plain urban agglomeration from 2010 to 2022. The aim was to explore the impact of EPT on GEE and the transmission role of the advanced industrial structure （AIS） and technological innovation level， including technological innovation （TI） and investment of research and development （R＆D） in the Guanzhong Plain urban agglomeration， by developing a bidirectional fixed effects model and two-step intermediary effect model. To further discuss the role of EPT in affecting the GEE， heterogeneity tests were conducted by grouping regional policies， marketization levels， and population density， and on this basis， the differentiated impact of EPT on the GEE was analyzed. The results show that： ① The impact of EPT on the GEE in the Guanzhong Plain urban agglomeration presented a “U”-shaped relationship from 2010 to 2022. It showed the nonlinear characteristic of “inhibition first and then promotion，” and the result was robust and significant at the 1% level. The positive effect of EPT on the GEE will be manifested in the long term. ② In the process of the impact of EPT on the GEE of urban agglomerations， there was a “U”-shaped intermediary effect on TI and R＆D in the level of technological innovation， and the results were robust and significant at the level of 1%， respectively， while the intermediary effect of AIS was not robust. ③ The heterogeneity tests showed that within urban agglomerations， the “U”-shaped impact of EPT within Shaanxi Province and technological innovation levels in cities with a high level of marketization on the GEE was more significant， at the levels of 1% and 5%， respectively. However， the EPT in cities with a lower population density will have a negative impact on the GEE. |
