碳税最优税率模型设计与实证研究——基于中国省级面板数据的测算

发布时间：2018-04-24 14:25

本文选题：碳税 + 最优税率　；参考：《财经论丛》2013年01期

【摘要】：碳税最优税率如何确定?碳税最优税率受哪些因素影响?在区域发展不平衡的大国经济体中碳税最优税率是否存在区域差异?本文通过将能源要素和碳税效应引入总量生产函数,构建一个环境约束下基于福利最大化的动态最优碳税模型,求解了最优碳税税率,并结合中国省际面板数据进行测算。研究发现人均总产出、居民对环境质量重视程度、人均能源消费、能源污染系数对最优碳税税率具有正向影响,环境质量、居民效用的时间折现率、碳税对资本和能源产出弹性对最优碳税税率具有负向影响。我国不同区域的最优碳税税率水平存在显著差异。结果表明,碳税开征初期应当实施税收优惠以避免对经济造成过大冲击,碳税税率确定应当遵循"共同而有区别的责任"和"各自能力"原则。
[Abstract]:How to determine the optimal rate of carbon tax? What are the factors affecting the optimal carbon tax rate? Is there a regional difference in the optimal tax rate of carbon tax in large economies with unbalanced regional development? By introducing energy factor and carbon tax effect into the total production function, this paper constructs a dynamic optimal carbon tax model based on welfare maximization under environmental constraints, solves the optimal carbon tax rate, and calculates it with the data of China's provincial panel. The study found that the total output per capita, the degree of residents' attention to environmental quality, the per capita energy consumption, the energy pollution coefficient have a positive impact on the optimal carbon tax rate, the environmental quality, the time discount rate of residents' utility, Carbon tax has negative influence on capital and energy output elasticity on optimal carbon tax rate. There are significant differences in the optimal carbon tax rates in different regions of China. The results show that the tax preference should be implemented in the initial period of carbon tax to avoid too great an impact on the economy, and the determination of carbon tax rate should follow the principles of "common but differentiated responsibility" and "respective ability".
【作者单位】：江南大学商学院;
【基金】：国家社会科学基金重点资助项目(10AJY002) 教育部人文社会科学研究规划基金资助项目(12YJAZH160)
【分类号】：F062.2;F224

【参考文献】