环境收益分配的不公平性及其转移机制

发布时间：2017-12-26 23:33

本文关键词：环境收益分配的不公平性及其转移机制　出处：《经济研究》2016年01期 　论文类型：期刊论文

【摘要】：环境收益在经济主体以及地区间的分配状态不但关系社会公平、更关系发展的持续性。本文构建了环境红利在经济主体和地区间分配格局的测度模型,以便为环境补偿定价提供依据。结果表明:企业是环境红利的最大摄取者,比例高达41%。比较而言,农村居民比城镇居民享受了更多的环境红利,其比例分别为21%和19%。政府分配比例在分税制改革后由14%上升至19%。但是政府比例的上升并非来自企业,而是来自农村居民分配比例的下降。地区间污染成本的转嫁并非一般认为的自东向西跨越,而是由近及远渐进式的,东中部地区始终承受着比西部高得多的环境成本。所以,在中央地方的税收分成中,引入各地区环境成本的权重,有助于提高税收安排的合理性。而征收价外的环境税则是遏制企业环境滥用冲动的有效手段。
[Abstract]:The distribution of environmental income in economic subjects and regions is not only related to the sustainability of social equity and more relations. This paper constructs the measurement model of the distribution pattern of environmental dividends in the economic subjects and regions, so as to provide the basis for the pricing of environmental compensation. The results showed that enterprises were the largest intake of environmental dividends, with a proportion of up to 41%. In comparison, rural residents have enjoyed more environmental benefits than urban residents, with the proportion of 21% and 19% respectively. The proportion of government distribution rose from 14% to 19% after the reform of the tax system. But the rise in the proportion of the government is not from enterprises, but from the decline in the proportion of rural residents. Regional pollution cost shifting is not generally considered from east to west across, but from the near to the distant gradual, Eastern and central regions always bear the environmental costs much higher than the west. Therefore, in the central local tax division, the introduction of the weight of the environmental costs in each region will help to improve the rationality of the tax arrangement. The environmental tax is an effective means to curb the impulses of the enterprise's environmental abuse.
【作者单位】：华中科技大学经济学院;中南财经政法大学统计与数学学院;
【基金】：国家自然科学基金(项目编号:71271096) 全国优秀博士学位论文作者专项资金(项目编号:201304) 华中科技大学人文社会科学重大及交叉研究专项(中央高校基本科研业务费,HUST:编号2014WZ04)资助
【分类号】：X196
【正文快照】： *杨继生,华中科技大学经济学院,邮政编码:430074,电子信箱:yangjisheng770@163.com;徐娟,中南财经政法大学统计与数学学院,邮政编码:430073,电子信箱:xujuan_hust@foxmail.com。本文受国家自然科学基金(项目编号:71271096)、全国优秀博士学位论文作者专项资金(项目编号:201304

【参考文献】