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中文摘要：
通过空间面板模型和偏微分效应分解方法研究了税收安排对环境污染的影响及其空间溢出效应。结果表明，宏观税负对各污染物排放量有负向影响，增值税、企业所得税对各污染物排放量有正向影响，环境税对不同污染物影响差异较大；环境污染对邻近地区溢出效应从大到小为：废气、废水和工业固体废物；地方政府对宏观税负采取“趋优竞争”，对企业所得税采取“趋劣竞争”，对增值税和环境税采取“骑跷跷板”策略。因此，推进环境税费改革，促进区域环境合作是各地区减少环境污染的有效途径。
英文摘要：
Based on the spatial panel model and partial derivatives method, this paper studies the impact of tax arrange- ments on environmental pollution and its spatial spillover effects. The results show that macro tax burden has a negative impact on all pollutant emissions;value-added tax and corporate income tax have a positive impact on all pollutant emissions; envi- ronmental tax has quite different impacts on different pollutant emissions. The spiUover effects of environmental pollution on the neighboring regions are significant, and are in descending order as follows： exhanst gas, waste water and industrial solid waste. The local governments have adopted a ＂near-optimal competition＂ strategy for macro tax burden,a ＂race to the bottom＂ strategy for corporate income tax, and a ＂riding a seesaw＂ strategy for value-added tax and environmental tax. Therefore, pro- moting environmental tax reform and inter-regional environmental cooperation is an effective way to reduce environmental pollution in various regions.
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