摘要: 环境保护税的实施既是全面贯彻习近平生态文明思想、落实绿色发展理 念的重大战略措施，更是提高民生福祉和建设美丽中国的关键政策。本文基于中 国家庭追踪调查数据库，采用强度双重差分法探究环境保护税对居民环境风险感 知的影响以及作用机理。研究发现：环境保护税显著地改善了居民环境风险感知， 对不同群体的改善存在明显差异。机制检验发现环境保护税除了直接改善客观环 境质量进而改善居民的环境风险感知，还可以通过政府绿色财政支持增加、居民制度信任提升等路径间接改善居民的环境风险感知。进一步分析发现，居民所在区域的社会信任水平和绿色金融水平在环境保护税对居民环境风险感知的影响中有较好的正向调节作用，而且环境保护税对居民的生理健康和心理健康也起到了明显的改善作用，有着较好的健康福利效应。本文为验证中国环境保护税制度的“环境红利”和“社会红利”以及推进环境保护税的深化改革提供了新的视角和重要经验证据。
关键词:环境保护税；环境风险感知；制度信任；绿色金融
The Impact of Environmental Policies on Residents' Perceived Environmental Risks：Taking Environmental Protection Tax as an Example
Zhang Xiaoxiao, Fan Dan
Abstract: The implementation of environmental protection tax is not only a major strategic measure to fully implement Xi Jinping's thought on ecological civilization and the concept of green development, but also a key environmental policy guarantee for improving people's well-being and build a beautiful China. Based on the CFPS database, this paper uses the intensity difference-in-difference method to investigate the impact of environmental protection tax on residents' environmental risk perception and its mechanism. The study finds that environmental protection tax significantly improves residents' environmental risk perception, and there are obvious differences in the improvement for different groups. The intrinsic mechanism test reveals that in addition to directly improving the objective environmental quality and thus improving residents' environmental risk perception, environmental protection tax can also indirectly improve residents' environmental risk perception through the increase of government green financial support and the enhancement of residents' trust in the system. Further analysis reveals that the level of social trust and the level of green finance in the region where residents live have a better positive moderating effect on the impact of environmental protection tax on the residents' perception of environmental risk. Finally, the policy also plays a significant role in improving residents' physical health and mental health, with a better health welfare effect. This paper provides important empirical evidence to verify the environmental dividend and social dividend of China's environmental protection tax system and to promote the deepening reform of environmental protection tax.
Keywords: Environmental Protection Tax; Environmental Risk Perceptions; Institutional Trust; Green Finance
