环境税对企业竞争力的影响——基于面板分位数的研究

财经论丛 ›› 2018, Vol. 34 ›› Issue (7): 37-47.

环境税对企业竞争力的影响——基于面板分位数的研究

毕茜,李萧言,于连超

西南大学经济管理学院,重庆 400716

收稿日期:2017-08-20 出版日期:2018-07-10 发布日期:2018-07-02
作者简介:毕茜(1968-),女,江苏常州人,西南大学经济管理学院副教授;李萧言(1994-),女,四川成都人,西南大学经济管理学院硕士生;于连超(1991-),男,天津人,西南大学经济管理学院博士生。
基金资助:
国家哲学社会科学基金项目(17BJY060)

Research on the Heterogeneity of Quantiles between Environmental Tax and EnterpriseCompetitiveness——Panel Quantile Regression Analysis

BI Qian,LI Xiaoyan, YU Lianchao

School of Economics and Management, Southwest University, Chongqing 400716, China

Received:2017-08-20 Online:2018-07-10 Published:2018-07-02

摘要/Abstract

摘要： 开征环境税将对重污染企业产生何种影响？重污染企业对环境规制政策的敏感性是否使得环境税的“优胜劣汰”作用在重污染企业上体现得更加明显？本文基于沪深两市A股重污染行业上市公司2008～2014年的数据,采用面板分位数回归方法研究了环境税的企业竞争力效应。研究显示:环境税与企业竞争力之间正相关,且存在分位数异质性,即对于竞争力处于低分位的企业,环境税对其企业竞争力效应为正,但未通过显著性检验;对于中分位的企业,环境税对其企业竞争力有显著的正向影响,且这种正向影响随企业竞争力的增加呈递增趋势;对于高分位的企业,环境税对其企业竞争力的正向作用呈递减趋势。本研究发现了环境税对企业竞争力的分位数异质性,为环境税效应研究提供了新的视角。

关键词: 环境税, 企业竞争力, 面板分位

Abstract: This paper examines the effect of the environmental tax on enterprise competitiveness by using the panel quantile regression model based on the data of pollution-intensive firms listed in Shanghai Stock Exchange and Shenzhen Stock Exchange A-share market in 2008～2014. The results show that environmental taxes have a significantly positive impact on enterprise competitiveness, which is also discrepant in different quantile. To be specific, for firms with low competitiveness, the effect of the environmental tax on competitiveness is positive but not significantly different from zero. For firms with intermediate competitiveness, the effect of the environmental tax on competitiveness is positive and statistically significant, and the positive effect becomes more obvious as the competitiveness of enterprises increases. For firms with high competitiveness, the effect of the environmental tax on competitiveness is positive and shows a decreasing trend as the competitiveness of enterprises increases. From producers‘perspective of micro-decision making, this paper examines the behaviors of microeconomic agents in imperfectly competitive market, and discovers the quantile discrepancy in the effect of environmental taxes on firm competitiveness, offering a new perspective for environmental tax effect research.

Key words: Environmental Taxes, Enterprise Competitiveness, Panel Quantile Regression

中图分类号:

X196
F272.3

毕茜,李萧言,于连超. 环境税对企业竞争力的影响——基于面板分位数的研究[J]. 财经论丛, 2018, 34(7): 37-47.

BI Qian,LI Xiaoyan, YU Lianchao. Research on the Heterogeneity of Quantiles between Environmental Tax and EnterpriseCompetitiveness——Panel Quantile Regression Analysis[J]. , 2018, 34(7): 37-47.

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