Research On Effectiveness Of Environmental Tax To Adjustment Of Industrial Structure

In recent years, our country’s environmental pollution is becoming increasingly serious, severe haze and other extreme weather appear in many areas, so we need immediate solution to solve air pollution problem, but currently there is no effective way. the introduction of environmental taxes can not only effectively solve the problem of environmental pollution, at the same time, environmental taxes are meeting the time when China is beginning to adjust its industrial structure. To explain how environmental taxes influence industrial structure adjustment and seize the core point of action so as to provide theoretical basis and reference value for our country’s environmental tax policy and industrial policy.As the consciousness of environmental protection of our country is more and more strong in the economic development process, and the introduction of environmental taxes is on the way, on the other hand, the adjustment of industrial structure is meeting the time, looking for the effective combination of the two, through making full use of environmental tax"s lever mechanism on the industrial structure, with properly implement the environmental taxes, and put environmental pressure into the enterprise, we can not only reduce environmental pollution but also promote industrial structure adjustment.For the problem how the implementation of environmental taxes impact on the adjustment of industrial structure, quite a few scholars have researched that area, but has not formed a specific effect. This paper puts forward 2 theoretical hypotheses:industrial structure upgrading effect and industrial structure substitution effect, and using spatial econometric analysis of panel data model to test those 2 hypotheses. Innovation research contains:1) We analyses the present situation of our country’s industrial structure and the problems faced in the course of industrial structure adjustment.2) Put forward two kinds of mechanisms how environmental taxes affect industrial structure, industrial upgrading effect and industrial substitution effect, the research’s scope spreads from the provincial level to the national level, and take full consideration of the environmental tax as a national level tax.3) Test on whether spatial spillover effect exists in the industrial structure adjustment and in the environmental tax.4) For the empirical regression area, we select domestic data in accordance with Chinese conditions, and use a variety of database, enrich the empirical evidence, using the most appropriate spatial panel model in which the explanatory variables, explanatory variables are from different database.5) In measurement technique area, we put forward a new method of how to build a spatial weight matrix based on Stata, making up the shortcomings in the spatial panel data on the operation. Research findings show that the implementation of the environmental tax can produce industrial upgrading effect, and the spatial spillover effects between regions are existed; the implementation of the environmental tax has no obvious effect on promoting the substitution between industries.