环境保护税能够提升区域绿色创新效率吗？——基于30个省份2012—2021年面板数据的准自然实验

摘要/Abstract

摘要： 基于Super-SBM模型测度30个省份2012—2021年的绿色创新效率，以《环境保护税法》的实施为准自然实验，运用双重差分模型分析环境保护税征收对区域绿色创新效率的影响，从绿色创新投入和绿色创新产出角度分析影响机制，并从工业污染治理投资水平、数字基础设施建设层面分析影响的调节效应。研究表明：中国整体绿色创新效率较为稳定，但绿色创新效率无效地区数量较多，全国绿色创新效率均值呈现“东—中—东北—西”依次下降的分布情况；环境保护税对区域绿色创新效率有显著负向影响，中西部地区较为显著；环境保护税在增加绿色创新投入的同时降低了绿色创新产出，从而抑制了区域绿色创新效率的提升，该机制在西部地区最为显著；提升工业污染治理投资水平和数字基础设施建设会缓解环境保护税对区域绿色创新效率的抑制作用。

关键词: 环境保护税, 区域绿色创新效率, Super-SBM模型, 双重差分模型

Abstract: Based on the Super-SBM model, the green innovation efficiency of 30 provinces from 2012 to 2021 is measured. Using the implementation of the Environmental Protection Tax Law as a natural experiment, a DID model is used to analyze the impact of environmental protection tax collection policies on regional green innovation efficiency. The impact mechanism is analyzed from the perspectives of green innovation input and output, and the moderating effect of the impact is analyzed from the levels of industrial pollution control investment and digital infrastructure construction. Research shows that the overall green innovation efficiency in China is relatively stable, but there are a large number of areas with ineffective green innovation efficiency. The national average green innovation efficiency shows a decreasing distribution pattern from east to center, northeast to west. The Environmental Protection Tax Law has a significant negative impact on the efficiency of regional green innovation, particularly in the central and western regions. The Environmental Protection Tax Law has increased green innovation investment while reducing green innovation output, thereby inhibiting the improvement of regional green innovation efficiency. This mechanism is most significant in the western region. Improving the level of investment in industrial pollution control and digital infrastructure construction can alleviate the inhibitory effect of environmental protection taxes on regional green innovation efficiency.

Key words: environmental protection tax, regional green innovation efficiency, Super-SBM model, DID model

刘佳丽, 姜鹄, 王文璟. 环境保护税能够提升区域绿色创新效率吗？——基于30个省份2012—2021年面板数据的准自然实验[J]. 管理评论, 2026, 38(4): 77-92.

Liu Jiali, Jiang Hu, Wang Wenjing. Can Environmental Protection Taxes Improve the Efficiency of Regional Green Innovation —A Quasi-natural Experiment Based on Panel Data of 30 Provinces from 2012 to 2021[J]. Management Review, 2026, 38(4): 77-92.

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