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| SPATIAL PROGRESSIVENESS MEASUREMENT OF CHINESE ENVIRONMENTAL TAX BURDEN AND EFFECT ANALYSIS |
| LI Xiang-ju, ZHU Dan-feng |
| School of Economics and Finance, Xi'an Jiaotong University, Xi'an 710061, China |
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Abstract The study in regional burden of environmental taxation carries substantial magnitude. Based on the philosophy of social justice and equality in the study of human geography, this paper for the first time, discusses from the "Blue Dividend" perspective, the disparity of environmental taxation burdens among various regions. The research indicates a significant positive correlation between the progressiveness of environmental taxation and the level of regional economic development in China. A U-shape trend is demonstrated in the Macro Effect of China's environmental tax except for slight falls through two consecutive years (2009 and 2010) from the perspective of tax concentration and tax contribution index. With the exception of 2012, minus signs are identified for other years in spatial progressive index of 4 kinds of measurement environmental tax, reporting consistency in the changes of index in the years following 2009. K and S index experienced significant fluctuations and numerical region span through 2006 to 2008, illustrating evident regression of environmental tax. Of particular importance is the minus spatial spillover effect demonstrated in the middle reaches of Yangtze River, Southwest China and the northwestern regions, thereby contributing to the widening income gap among the aforementioned areas. Amongst the traditionally categorized three regions, environmental taxation in the eastern areas and central areas is progressive. Additionally, tax regulation is better enforced in western China in terms of resource tax. The added cost of resources propels consumers to enhance efficiency, curbs market demands, keeps resource consumption at a reasonable level and contributes to balanced income distribution and sustainable use non-renewable resources. Pollution discharge fees, though, distorts the tax distribution mechanism and inhibits the allocation efficiency of production factors.
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Received: 25 June 2015
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2016, Vol. 31 
