摘要
环境税作为一种市场激励型的环境规制,其是否具有“波特效应”?为此,文章利用2007-2015年中国沪深两市A股工业上市公司的经验证据,考察了环境税对企业技术创新的影响。研究发现:环境税会显著地促进企业技术创新,即环境税会有效地提高企业研发投入和企业专利申请量;环境税的企业技术创新效应呈现滞后性特征,即当期环境税会有效地提升企业下期和下下期的研发投入,当期环境税会有效地提高企业下下期的专利申请量;环境税的企业技术创新效应呈现高质量化特征,即环境税不能显著地提高企业非发明专利申请量,却能显著地促进企业发明专利申请量。影响机制考察后发现,环境税主要通过提高行业竞争程度进而促进企业技术创新。研究结论在理论上拓展了“波特假说”的内涵,对完善环境税政策和推动经济高质量发展具有重要的现实意义。
The collection of environmental taxes will not only inhibit pollution emissions, but also achieve the effect of regional energy conservation and emission reduction, and will intangibly increase the cost of enterprises. Will the pressure of increasing environmental costs cause companies to lose up or adversity? Existing theories have not yet given a consistent conclusion. According to the neoclassical economic theory, environmental regulations such as environmental taxes require companies to bear part of the environmental costs, which will reduce the market competitiveness of enterprise products, and thus inhibit technological innovation. According to the "Porter Hypothesis" theory, environmental regulations such as environmental taxes will promote technological innovation of enterprises to compensate for the increase in environmental costs, and the improvement of the level of technological innovation of enterprises. It can be seen that environmental tax is a kind of market-incentive environmental regulation tool, and its influence on enterprise technology innovation is different.The existing literature has conducted some research on the relationship between environmental regulation and enterprise technology innovation, but there is still room for further expansion. Specifically: First, the lack of environmental tax "social dividends" research. The existing research explores the "environmental dividend" of environmental taxes, but the "social dividend" research on environmental taxes is still relatively lacking, especially the evidence of micro-enterprises. The taxation of environmental tax is the unit and individual that discharges pollution, and the enterprise, as the largest body of pollution discharge, faces the pressure of environmental tax, whether to carry out technological innovation to alleviate or eliminate the impact of environmental tax on it. It still needs further research and discussion. Second, there is a lack of technological innovation driven by environmental taxation. The existing research mainly discusses the impact of positive incentive policies such as government subsidies and tax incentives on technological innovation of enterprises, but ignores the role of negative taxation policies such as environmental taxes on technological innovation of enterprises. The collection of environmental taxes will inevitably increase the environmental costs of enterprises. Whether it can form a binding effect and promote technological innovation of enterprises requires in-depth investigation and research.Based on the theory of neoclassical economics and Porter Hypothesis, this paper has empirically examined the impact of environmental tax on entrepreneurial technology innovation with the data from Shanghai and Shenzhen A shares industrial listed companies in the year of 2007 to 2015. Our research find :(1) environmental tax boosts entrepreneurial technology innovation, namely environmental tax can effectively increase the input of entrepreneurial technology innovation(R&D) and the output of entrepreneurial technology innovation(applications of patent per year);(2) the effect of entrepreneurial technology innovation on environmental tax behaves in a hysteretic way, which means the environmental tax in a certain year effectively increases the input of entrepreneurial technology innovation(R&D) and the output of entrepreneurial technology innovation(applications of patent per year) in that year and its following year;(3) the effect of entrepreneurial technology innovation on environmental tax also behaves in a high qualified way, which means environmental tax can increasing the applications of invention patent. After examining the impact mechanism, it is found that the environmental tax mainly promotes technological innovation of enterprises by increasing the degree of competition in the industry. The conclusions we made keep stable after a series ofendogeneity and robust tests, therefore our conclusions can be of great significance in both theoretical and practical aspects of improving the reform of environmental tax and increasing the ability of entrepreneurial technology innovation in China.The conclusion of the study theoretically expands the theoretical connotation of the "Porter Hypothesis", which has important practical significance for improving the environmental tax policy and promoting the high-quality development of the economy. It mainly includes: First, reforming China’s current simple environmental tax system, establishing and improving an environmental tax system based on energy tax, traffic tax, pollution tax and other environmental taxes;second, gradually increasing the negative level of environmental tax, and enhancing the environment tax incentives for technological innovation of enterprises, achieving a win-win situation for environmental governance and economic development;Third, standardizing and improving government subsidies, tax incentives and financial support policies for technological innovation of enterprises, reducing the cost of technological innovation of enterprises and avoiding the situation that the enterprise’s environmental cost is too high to be compensated appears, which in turn reduces the incentive for technological innovation.
作者
毕茜
于连超
Bi Qian;Yu Lianchao(College of Economics and Management,Southwest University,Chongqing 400715,China)
出处
《科研管理》
CSSCI
CSCD
北大核心
2019年第12期116-125,共10页
Science Research Management
基金
国家社会科学基金项目:“环境保护费改税与工业企业绿色转型协调的政策设计与支撑体系研究”(编号:17BJY060)
中央高校基本科研业务费专项资金重大培育项目:“环境税对工业企业绿色创新的驱动机制研究”(编号:SWU1909205)
关键词
环境税
环境保护税
企业创新
企业研发投入
environmental tax
environmental protection tax
enterprise innovation
enterprise R&D investment
enterprise patent application
