摘要
绿色发展是高质量发展的重要内涵,绿色发展效率比单纯的GDP增长可以更好地衡量经济发展质量,税收竞争、FDI对绿色发展效率产生重要影响,一直受到众多学者关注。利用SBM-DEA方向性距离函数,测算2005—2017年中国30个省份绿色发展效率,并进一步利用动态系统GMM模型,分析地方政府税收竞争、FDI及它们的交互项对绿色发展效率的影响。结果表明:地方政府税收竞争对绿色发展效率提高具有抑制作用,FDI对绿色发展效率提高具有促进作用,税收竞争与FDI的共同作用阻碍了绿色发展效率提高。政府应当完善考核体系、规范地方政府税收竞争行为,并引进高质量、高效益外资,促进绿色发展效率提升。
Green development is important to the high-quality development.Green development efficiency can measure the quality of economic development better than the GDP growth.Tax competition and FDI have significant impacts on the efficiency of green development,which are the focuses of many scholars.This paper uses the SBM-DEA directional distance function to measure the green development efficiency of China’s 30 provinces from 2005 to 2017,and further uses the dynamic system GMM model to analyze the local government tax competition,FDI and the impact of their interactions on the green development efficiency.The results show that the local government tax competition has a restraining effect on the improvement of green development efficiency.FDI promotes the green development efficiency.The cross-action of tax competition and FDI hinder the improvement of green development efficiency.The government should improve the assessment system,standardize the local government’s tax competition behavior,and introduce high-quality and high-efficiency foreign investment to promote the efficiency of green development.
作者
杨丽
曹慧敏
丁仁展
YANG Li;CAO Huimin;DING Renzhan(School of Management and Economics, Kunming University of Science and Technology, Kunming 650093, China;International Agriculture Research Institute, Yunnan Academy of Agricultural Sciences, Kunming 650201, China)
出处
《重庆理工大学学报（社会科学）》
CAS
2020年第5期24-33,共10页
Journal of Chongqing University of Technology（Social Science）
基金
云南省科技厅项目“东南亚国际科技合作机制与路径创新研究”(2018RD007)
云南省哲学社会科学规划办项目“云南建立现代迭代协同产业体系的路径及对策研究”(ZDZZD201805)
云南省院省校合作人文社会科学项目“云南传统工业产业转型升级的提升路径与支持政策研究——以黑色金属和有色金属产业为例”(SYSX201709)。
