Abstract：Using the panel data of China's 30 provinces during 2004—2014,and controlling the spatial correlation effect of environmental pollution by Spatial Econometric Model,this paper examines the effects of fiscal decentralization on environmental pollution empirically based on two perspectives of fiscal revenue decentralization and fiscal expenditure decentralization.According to the study,fiscal revenue decentralization has a significant positive effect on environmental pollution,while the effect of fiscal expenditure decentralization on environmental pollution is significantly negative.These reflect that the fiscal decentralization of the central and local governments has worsened the environmental pollution,and fiscal expenditure decentralization is conducive to reducing environmental pollution.The conclusion of this paper provides beneficial references for optimizing the relationship between central government and local government,and promoting the development of green economy in China
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