[1]胡建兵.两类典型生产要素的环境税模型[J].华侨大学学报(自然科学版),2009,30(1):95-99.[doi:10.11830/ISSN.1000-5013.2009.01.0095]
　HU Jian-bing.Environmental Tax Model Based on Two Typical Factors of Production[J].Journal of Huaqiao University(Natural Science),2009,30(1):95-99.[doi:10.11830/ISSN.1000-5013.2009.01.0095]
点击复制

两类典型生产要素的环境税模型()
分享到：

《华侨大学学报（自然科学版）》[ISSN:1000-5013/CN:35-1079/N]

卷:
第30卷
期数:
2009年第1期
页码:
95-99
栏目:
出版日期:
2009-01-20

文章信息/Info

Title:
Environmental Tax Model Based on Two Typical Factors of Production
文章编号:
1000-5013(2009)01-0095-05
作者:
胡建兵
华侨大学工商管理学院
Author(s):
HU Jian-bing
College of Business Adminstration, Huaqiao University, Quanzhou 362021, China
关键词:
生产要素;  环境税;  征税;  补贴
Keywords:
factors of production;  environmental tax;  taxation;  subsidy
分类号:
F810.42; F224
DOI:
10.11830/ISSN.1000-5013.2009.01.0095
文献标志码:
A
摘要:
以生产要素作为切入点,针对一个典型企业建立环境税模型,分析征税(或补贴)对社会福利的影响规律,并比较征税(或补贴)成本与其环保收益.研究表明,实施环境税政策时应该考虑征税和补贴的成本; 模型没有出现最优解,原因在于税收与补贴之间存在一定的替代作用; 环境税对社会福利的贡献最终体现在环保收益上.征税和补贴的具体方案选择,完全取决于环境税的执行成本、单位投入产生的污染、排污损害及要素的产出弹性等条件.
Abstract:
Starting with a cut-in point of factors of production,an environmental tax model for a typical firm has been established in this paper to analyze the impact of taxation(or subsidy) on social welfare and to compare cost of environmental tax with its potential environmental benefit.This research indicates that we should consider the cost of taxation and subsidy when carrying out the environmental tax policy; but there is no optimal solution to the model due to the substitution between taxation and subsidy; contribution of environmental tax to social welfare is mostly incarnated by environmental benefit.The practical scheme of taxation and subsidy depends on the conditions such as environmental tax cost,pollution of producing products of each company,damage of draining contamination and the factors′ elasticity,etc..

参考文献/References:

[1] BOVENBERG A L, MOOIJ R A. Environmental levies and distortionary taxation [J]. American Economic Review, 1994(4):1085-1089.
[2] TINGGAARD S G, DAUGBJERG C, HJOLLUND L. Consumers, industrialists and the political economy of green taxation:CO2 taxation in OECD [J]. Energy Policy, 2001(6):489-497.
[3] CLERCQ D M. Political economy of green taxes:The blgian experience [J]. Environmental and Resource Economics, 1996(3):273-291.
[4] FULLERTON D. Environmental levies and distortionary taxation:Comment [J]. American Economic Review, 1997(1):245-251.
[5] BRUVOLL A, IBENHOLT K. Green throughput taxation:Environmental and economic consequences [J]. Environmental and Resource Economics, 1998(4):387-401.
[6] EKINS P, SPECK S. Competitiveness and exemptions from environmental taxes in Europe [J]. Environmental and Resource Economics, 1999.369-396.
[7] FULLERTON D, SARAH E W. Can taxes on cars and on gasoline mimic an unavailable tax on emissions [J]. Journal of Environmental Economics and Management, 2002.135-157.
[8] HAYASHI Y, KATI H, TEODORO R R. Model system for the assessment of the effects of car and fuel green taxes on CO2 emission [J]. Transportation Research (D):Transport and Environment, 2001(2):123-139.

备注/Memo

备注/Memo:
华侨大学高层次人才科研启动项目(07BS102)
更新日期/Last Update: 2014-03-23