摘要
对中国碳税政策的环境效应、经济效应、收入分配效应的经济学研究进行回顾与评述,得出以下结论:第一,开征碳税对环境具有减排节能影响,具体效果决定于碳税的税率高低、征收方式、征收对象差异;第二,开征碳税在短期内对经济增长具有负面影响,从长期来看将对经济增长起促进作用;第三,碳税政策对收入分配具有累退效应。中国学者对碳税政策的影响研究取得一些进展,但研究深度和广度还不够,具体表现在开征碳税对居民生活减排的影响研究较少;现有文献假定碳税政策不能进行价格传导与实际情况不符等方面。
⑴Background--With sustained and rapid economic development,China has become the largest CO 2emission country in the world in 2008.Reducing CO 2 emissions is China s current severe environmental task.Depending on the background of different national conditions,foreign research results may not provide guidance and reference for China s successful implementation of the carbon tax policy.Therefore,research on the implementation impacts of carbon tax policies can provide theoretical guidance for the introduction and implementation of China s carbon taxes.⑵Methods--The paper summarized,induced and reviewed the literatures on the environmental effects,economic effects and income distribution effects of China s carbon tax.⑶Results--First,scholars affirm that a carbon tax will have the effect of reducing carbon emissions and saving energy on the environment.In the short term,a carbon tax will increase the efficiency of energy use by increasing the price of carbon-containing energy,and thus promote the reduction of emissions.In the long run,a carbon tax can promote companies clean energy alternatives and clean technology innovations so as to promote the reduction of emissions,but the specific effects of carbon taxes on CO 2 emission reductions depend on the tax rate,the way of levying carbon tax and the objects charged.Second,scholars believe that a carbon tax will have a short-term suppression and long-term promotion effect on economic growth.In the short term,a carbon tax will reduce the level of investment and exports through the price effect,which will have a negative impact on economic growth.Long-term carbon tax will promote the development of low-carbon industries and the innovation of clean technologies,which will have a positive impact on economic growth.Third,scholars believe that a carbon tax will lead to a rise in the price of consumer goods through tax transfer,which will reduce the disposable income of the residents.On the one hand,it will increase the income gap between urban and rural areas,and on the other hand,it will widen the gap between capital income and labor income.Therefore,a carbon tax is regressive.⑷Conclusions and Discussions--Chinese scholars have made some progress in the study of effects of carbon tax,but the depth and breadth of study are not enough.First,Chinese scholars consider the effect of carbon tax on the environment mainly from the perspective of enterprise production.Carbon tax leads enterprises to make a decision on CO 2 emission reduction by increasing the production cost of them.There are few literatures involving the study of household consumption,that is,the Levy of carbon tax will also increase the living cost of the residents and make the residents reduce CO 2 emission in their consumption life.Second,Chinese scholars have analyzed that a carbon tax is conducive to environmental reduction through effective use of energy,low-carbon energy alternatives,and clean technology innovation through price mechanisms,but it does not take into account the factors that influence the transmission of carbon tax price.Third,Chinese scholars studies on the environmental effect,economic effect,and income distribution effect of carbon taxes only consider the way in which carbon taxes increase the energy prices by increasing production costs to influence environment,economy,and income.However,there are few studies on the impact of tax revenue on the environment,economy and income distribution through the government s transfer payment.In the face of China s current severe task of reducing emissions and in order to successfully levy a carbon tax,China should carry out rigorous theoretical research and empirical analysis by combining China s conditions so as to achieve the best effect of carbon tax.
作者
何萍
温作民
刘梅娟
HE Ping;WEN Zuomin;LIU Meijuan(School of Economics and Management of Nanjing Forestry University,Nanjing,210037 China;School of Cultural Industry and Tourism Management of Sanjiang University,Nanjing 210012 China;School of Economics and Management of Zhejiang A&F University,Hangzhou 311300 China)
出处
《林业经济问题》
北大核心
2018年第3期92-96,112,共6页
Issues of Forestry Economics
基金
国家社会科学基金项目(17BGL127)
关键词
碳税
环境效应
经济效应
收入分配效应
carbon tax
environmental effect
economical effect
income distribution effect
