贸易开放度、跨境污染与环境税政策

发布时间：2018-04-29 02:27

本文选题：贸易开放度 + 跨境污染　；参考：《税务与经济》2017年05期

【摘要】：开征环境保护税,彰显我国政府越来越重视环境问题。开征环境保护税既是国际社会的要求,也是我国可持续发展的保障。随着全球化的发展以及我国贸易总量的增加,国际贸易与跨境投资所产生的跨境污染转移问题也愈发突出。通过研究不同贸易开放度下的跨境污染程度对一国均衡环境保护税率以及社会福利的影响,结果发现:跨境污染越小、贸易开放度越高的国家均衡环境税率越高。从效率最大化与环境保护两个角度看,经济封闭下环境税率的高低与跨境污染程度无关;贸易开放下虽然带来了社会福利的增加,但是同样造成了环境污染的加剧。因此,政府制定环境政策时应在经济效率与环境保护之间进行权衡。
[Abstract]:Levying environmental protection tax shows that our government pays more and more attention to environmental problems. Levying environmental protection tax is not only the requirement of international society, but also the guarantee of sustainable development of our country. With the development of globalization and the increase of China's total trade volume, the problem of cross-border pollution transfer caused by international trade and cross-border investment is becoming more and more prominent. By studying the influence of the degree of cross-border pollution on a country's equilibrium environmental protection tax rate and social welfare under different trade openness, it is found that the smaller the cross-border pollution, the higher the equilibrium environmental tax rate of the country with higher trade openness. From the point of view of efficiency maximization and environmental protection, the level of environmental tax rate under economic closure has nothing to do with the degree of cross-border pollution. Although the opening up of trade has brought about the increase of social welfare, it has also caused the aggravation of environmental pollution. Therefore, the government should balance economic efficiency and environmental protection when making environmental policy.
【作者单位】：中央财经大学财政税务学院;国家信息中心;
【基金】：北京市自然科学基金“促进北京市低碳经济发展的环境规制政策选择研究”(项目编号:9112016)支持
【分类号】：F752;F812.42;X196

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