碳税的效率与公平目标的协调性研究
发布时间：2018-08-14 09:27
【摘要】：碳税是当前公共财政领域极富争论的研究主题。最优碳税即"庇古税"诠释了控制二氧化碳排放的最优途径,即通过征收碳税纠正化石燃料的生产或使用产生的外部效应的市场失灵。庇古税是有效率的,但是在帕累托意义上并不考虑分配问题。找出影响碳税效率与公平之间协调的因素,以及给出实现碳税效率与公平协调的概念框架是当前亟须解决的重要问题。以碳税税率为主线,发现碳税的效率与公平目标之间缺乏协调性,并且指出影响这种协调的内生制度约束则是碳税的收入循环效应。
[Abstract]:Carbon tax is a controversial subject in the field of public finance. The optimal carbon tax, or "Pigou tax", interprets the best way to control carbon dioxide emissions, that is, the market failure caused by the production or use of fossil fuels can be corrected by levying carbon tax. Pigou tax is efficient, but in the sense of Pareto does not consider the issue of distribution. It is an important problem to find out the factors that influence the coordination between efficiency and equity of carbon tax and to give the conceptual framework to realize the coordination between efficiency and equity of carbon tax. Taking the tax rate of carbon tax as the main line, it is found that there is no coordination between the efficiency of carbon tax and the goal of equity, and it is pointed out that the endogenous institutional constraint that affects this coordination is the revenue cycle effect of carbon tax.
【作者单位】： 哈尔滨工业大学人文学院;
【基金】：第四十七批中国博士后科学基金资助项目“基于公平与效率视角的中国碳税政策问题研究”,项目编号:20200471000 黑龙江省哲学社会科学研究规划项目“黑龙江省碳汇林业经济激励机制问题研究”,项目编号:11B065
【分类号】：F810.42;X196
[Abstract]:Carbon tax is a controversial subject in the field of public finance. The optimal carbon tax, or "Pigou tax", interprets the best way to control carbon dioxide emissions, that is, the market failure caused by the production or use of fossil fuels can be corrected by levying carbon tax. Pigou tax is efficient, but in the sense of Pareto does not consider the issue of distribution. It is an important problem to find out the factors that influence the coordination between efficiency and equity of carbon tax and to give the conceptual framework to realize the coordination between efficiency and equity of carbon tax. Taking the tax rate of carbon tax as the main line, it is found that there is no coordination between the efficiency of carbon tax and the goal of equity, and it is pointed out that the endogenous institutional constraint that affects this coordination is the revenue cycle effect of carbon tax.
【作者单位】： 哈尔滨工业大学人文学院;
【基金】：第四十七批中国博士后科学基金资助项目“基于公平与效率视角的中国碳税政策问题研究”,项目编号:20200471000 黑龙江省哲学社会科学研究规划项目“黑龙江省碳汇林业经济激励机制问题研究”,项目编号:11B065
【分类号】：F810.42;X196
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