在社会经济的发展过程中,环境污染始终是一个无法回避的严峻问题。税收竞争使政府降低税率,并对环境政策产生影响,使地方政府的环境政策更为宽松。低税率造成环境污染很难通过负外部性来补偿,拖延了税收效率,如果放宽环境政策又会导致趋劣竞争,加重环境污染,降低环境质量。本文主要从空间面板数据模型的角度来探讨地方政府税收竞争对环境污染的影响,以期为地方的可持续发展提供有益建议。 In the course of social and economic development, environmental pollution is always an unavoidable serious problem. Tax competition reduced the government’s tax rate and influenced environmental policies, making the local government’s environmental policies more liberal. Low tax rates make environmental pollution very difficult to offset by negative externalities, delaying tax efficiency, and if relaxation of environmental policies leads to adverse competition, aggravating environmental pollution and reducing environmental quality. This paper mainly discusses the influence of tax competition of local governments on environmental pollution from the perspective of spatial panel data model in order to provide useful suggestions for the sustainable development of local governments.