开征环保税能有效治理空气污染吗

发布时间：2018-05-27 06:12

本文选题：空气污染 + 《环境保护税法》　；参考：《中国工业经济》2017年05期

【摘要】：中国第一部《环境保护税法》将于2018年初施行,本文从理论和实证两方面的研究为开征在即的"环保税"提供了理论支撑。在理论方面,建立包含空气污染的动态均衡模型,模拟结果表明:市场化合理税率的环保税既能有效治理空气污染,又能维持经济福利的稳定增长;差异化环保税将激励污染行业转移,统一性环保税的长期治理效果优于差异化环保税;不合理的行政干预将降低环保税的实施效果。在实证方面,基于55个国家1994—2014年的数据,综合运用GQR方法和双重差分法来验证环保税的污染治理效果,结果显示:环保税对不同国家的影响是异质的,其中,碳税与污染物排量存在异质性因果关系,在PM2.5浓度、NO排量和NO2浓度都特别高的国家,开征碳税将显著改善空气质量;在空气质量较差的国家,提高汽车运输环保税反而不利于污染物减排。实证结论表明,汽车尾气排放不是中国空气污染的主因,工业上的大量化石燃料消耗才是空气污染的"罪魁祸首"。据此提出政策启示:尽快设立针对化石燃料燃烧的环保税税目(如"碳税"),空气污染治理政策应以市场机制为主、适度行政干预为辅等。
[Abstract]:The first "Environmental Protection tax Law" in China will come into effect in 2018. This paper provides theoretical support for the collection of "environmental protection tax" from both theoretical and empirical aspects. In theory, a dynamic equilibrium model including air pollution is established. The simulation results show that: the market-oriented reasonable tax rate of environmental protection can not only effectively control air pollution, but also maintain the steady growth of economic welfare; Differential environmental tax will stimulate the transfer of pollution industry, and the long-term effect of environmental tax will be better than that of differential environmental tax, and unreasonable administrative intervention will reduce the implementation effect of environmental tax. In the empirical aspect, based on the data of 55 countries from 1994 to 2014, the GQR method and the double difference method are used to verify the pollution control effect of environmental tax. The results show that the impact of environmental tax on different countries is different, among which, Carbon tax has a heterogenous causal relationship with pollutant emission. In countries with high PM2.5 and NO2 concentrations, the introduction of a carbon tax will significantly improve air quality; in countries with poor air quality, Increasing environmental taxes on automobile transportation is not conducive to pollutant reduction. The empirical results show that automobile exhaust emissions are not the main cause of air pollution in China, and the consumption of fossil fuels in industry is the chief culprit of air pollution. Based on this, some suggestions are put forward: setting up environmental tax items for fossil fuel combustion as soon as possible (such as "carbon tax", air pollution control policy should be based on market mechanism, supplemented by moderate administrative intervention, etc.)
【作者单位】：南开大学经济学院;日本爱知大学;
【基金】：国家自然科学基金面上项目“区域经济发展与产业空间调整”(批准号71573142) 教育部人文社会科学重点研究基地重大项目“产业战略性转移与经济地理重塑:‘一带一路’战略的政治经济学思考”(批准号15JJd790019)
【分类号】：F812.42;X196

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