碳税返还比例、政府补贴与企业减排决策

发布时间：2018-01-05 04:12

本文关键词：碳税返还比例、政府补贴与企业减排决策　出处：《企业经济》2017年02期 　论文类型：期刊论文

【摘要】：为了探究中央政府碳税政策下地方政府补贴决策与企业减排决策的互动关系,本文构建了一个三阶段动态博弈模型,采用逆向归纳法求解三者间的博弈均衡解,分析各自的最优决策及影响因素。研究发现,中央政府的最优决策为碳税收入中自留部分不宜超过6/7成,其余的尽可能返还给地方政府。地方政府的最优补贴策略应对减排困难达到一定程度的企业才提供补贴。企业的最优减排决策取决于自身减排难度,而不依赖于地方政府的减排补贴。建议政府建立灵活的财政转移支付制度来缓解统一碳税和区域经济发展不平衡的矛盾;在统一碳税税率的前提下根据行业减排难度,灵活调整返还比例和补贴数额,照顾重点排污企业;循序渐进地使用专项补贴,促进企业研发和应用环保技术。
[Abstract]:In order to explore the interactive relationship between local government subsidy decision and enterprise emission reduction decision under the central government carbon tax policy, this paper constructs a three-stage dynamic game model and uses reverse induction method to solve the game equilibrium solution between the three. The study found that the optimal decision of the central government should not exceed 6/7% of the carbon tax revenue. The rest is returned to the local government as far as possible. The local government's optimal subsidy strategy to deal with emission reduction difficulties to a certain extent enterprises to provide subsidies. The enterprise's optimal emission reduction decision depends on the difficulty of their own emission reduction. It is suggested that the government should establish a flexible fiscal transfer payment system to alleviate the contradiction between the uniform carbon tax and the unbalanced development of regional economy. Under the premise of unified carbon tax rate, according to the industry emission reduction difficulty, flexibly adjust the proportion of return and the amount of subsidies, take care of key sewage enterprises; Step by step use of special subsidies to promote enterprise research and development and application of environmental protection technology.
【作者单位】：珠海城市职业技术学院经济管理学院;暨南大学经济学院;
【基金】：国家自然科学基金项目“环境倾销与环境管制的博弈分析、效应比较与策略选择”(项目编号:71273114) 珠海市金湾区社会科学“十二五”规划课题“低碳供应链中政府补贴的运用——以通航产业为例”(项目编号:201540)
【分类号】：F812.42
【正文快照】： 一、引言自1987年《布伦兰特报告》首次提出“可持续发展”概念起,到南非气候大会时止,低碳经济已成为全世界的共识。在碳减排压力下,有效运用财政收入与支出政策,实现绿色增长与发展,是各级政府面临的重要问题。由于节能减排会增加企业成本,环境又属于公共产品,节能减排过

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