中国税收政策调整的低碳发展效应研究

发布时间：2018-04-15 09:29

本文选题：税收政策 + 碳税　；参考：《财政研究》2017年07期

【摘要】：低碳绿色发展作为我国全面现代化,即"五位一体"发展战略的最重要组成部分之一,各种体制机制的调整也是为此服务。本文构建了一个劳动不可分情形下的RBC模型,并在模型中引入商品税、劳动所得税、资本所得税和碳税。在此基础上,探讨各种税收政策调整的绿色发展效应。从均衡条件得到:商品税和所得税影响生产要素的配置,进而影响产出和环境;碳税影响减排和产出的配置,进而影响产出和环境。利用中国1978-2015年的宏观经济和财政数据估计模型参数。定量结果表明:商品税率冲击对产出和污染排放变动的冲击最大,碳税率冲击也是引起环境变量变动的重要因素;减税政策均能引起产出增长,而碳税率提高则能改善环境质量。为了实现绿色发展,我国未来一段时期应该加大减税力度,与此同时,提高碳税率。
[Abstract]:Low-carbon green development is one of the most important components of the development strategy of "five in one", and the adjustment of various institutional mechanisms also serves this purpose.In this paper, we construct a RBC model under the condition of inseparability of labor, and introduce commodity tax, labor income tax, capital income tax and carbon tax into the model.On this basis, the green development effect of various tax policy adjustment is discussed.From the equilibrium conditions: commodity tax and income tax affect the allocation of factors of production, and then affect the output and environment; carbon tax affects emissions reduction and output allocation, and then affects output and environment.The model parameters are estimated using Chinese macroeconomic and financial data from 1978 to 2015.The quantitative results show that: the impact of commodity tax rate shock on output and pollution emissions is the biggest, carbon tax impact is also an important factor of environmental variables, tax reduction policies can cause output growth.An increase in the carbon tax rate would improve the quality of the environment.In order to achieve green development, China should increase tax reduction and carbon tax rate in the coming period.
【作者单位】：西南政法大学管理学院;四川大学;
【分类号】：F812.42;X196

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