不完全竞争市场结构下环境税效应研究述评

发布时间：2018-10-29 22:00

【摘要】：自上世纪90年代后期以来,环境税效应研究改变了早期以完全竞争市场为假设基础的分析,通过引进不完全竞争市场因素而取得了重要进展,使得理论研究进一步贴近经济运行的现实状况,并为各国环境税改革实践提供了诸多有益的政策建议。在不完全竞争市场结构下,环境税效应研究文献可分为不完全竞争劳动力市场、不完全竞争产品市场、不完全信息市场下环境税效应研究三个方面。本文从环境税双重红利概念出发,系统梳理了上述三种不完全竞争市场结构中环境税的环境效应、效率效应、就业效应、增长效应和分配效应。已有的文献表明,不完全竞争市场结构对环境税的效应具有重要影响,由此对我国即将进行的环境税改革具有重要的启示,我国应充分考虑市场结构中的不完全竞争因素对环境税效应的影响。在此基础上,本文提出,我国环境税改革应注重对"双重红利"假说的研究与预测;应注重对我国现实市场结构的研究;应充分考量我国现实市场中不完全竞争因素的独特性及其对环境税效应的影响;应针对不同市场结构选择合理适用的研究方法;应更加注重对不完全竞争市场结构下市场微观主体的行为研究。
[Abstract]:Since the late 1990s, the study of environmental tax effect has changed the early analysis based on the assumption of fully competitive market, and made important progress by introducing imperfect competitive market factors. It makes the theoretical research more close to the reality of economic operation and provides a lot of beneficial policy suggestions for the practice of environmental tax reform in various countries. Under the structure of incomplete competitive market, the research literature of environmental tax effect can be divided into three aspects: incomplete competitive labor market, incomplete competitive product market and incomplete information market. Based on the concept of double dividend of environmental tax, this paper systematically combs the environmental effect, efficiency effect, employment effect, growth effect and distribution effect of environmental tax in the above three kinds of imperfect competitive market structure. The existing literature shows that the incomplete competitive market structure has an important impact on the effect of environmental tax, which has important implications for the upcoming environmental tax reform in China. China should consider the effect of imperfect competition factors on the environmental tax effect in the market structure. On this basis, this paper puts forward that China's environmental tax reform should pay attention to the research and prediction of the hypothesis of "double dividend", the study of the real market structure of our country. We should fully consider the uniqueness of imperfect competition factors and their impact on the environmental tax effect in our country's real market, and should choose reasonable and applicable research methods according to different market structures. More attention should be paid to the study of the behavior of the market microentities under the imperfect competitive market structure.
【作者单位】：厦门大学经济学院;西南大学经济管理学院;重庆市地方税务局;
【基金】：国家社科基金项目“不同市场结构下我国环境税效应研究”(编号:13BJY149) 中央高校基本科研业务专项资金重点项目“中国环境税改革路径研究——基于OECD国家经验”(编号:SWU1409126) 重庆市社会科学规划(培育)项目“环境税‘双重红利’效应研究”(编号:2013PYYJ16)
【分类号】：F812.42

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