Carbon and energy taxation for CO<Subscript>2</Subscript> mitigation: a CGE model of the Malaysia

Malaysia has made a pledge to reduce voluntarily her carbon dioxide-equivalent (CO₂-e) gas emission’s intensity of gross domestic product by up to 40 % based on 2005 levels by 2020. The country is considering implementing economic instruments, among others, to assist the achievement of emission reduction targets while contributing towards the nation’s energy security and sustainable development goals. This paper develops a computable general equilibrium model with explicit energy-emission linkages to appraise the economy-wide and welfare impacts of carbon and energy tax policies to reduce CO₂ emissions in Malaysia. Results indicate that the negative macroeconomic impacts of carbon and energy taxes are small relative to the quantum of emission reduction. A Hicksian welfare criterion is utilized to determine the impact of revenue natural shifts in carbon and energy taxes. Revenue neutrality assumptions show that carbon taxation is the best choice when it can provide a double dividend if the generated revenue is used for the purpose of consumption subsidy on household purchases. The notion of the double dividend is confirmed when the change in the consumption structure will result in a welfare improvement, while CO₂ emission is decreased effectively. The study also found that carbon tax policy results in greater emission reductions relative to energy taxes, while the use of renewable energy will increase more substantially.     

中国高质量发展阶段最优环境保护税率研究

中国开始实施环境保护税法的时间位于从高速增长向高质量发展过渡的时期。环境保护税法规定了大气和水污染物的税率区间,因此实际执行的税率存在优化的空间。虽然征收环境保护税是为了达成环境目标,但是该项税收同样可以服务于经济和社会目标。本文拟对环境保护税这一市场化的环境政策价格工具进行优化,从这一崭新研究视角切入,探讨协调经济与环境关系的原则,以期为实现高质量发展提供理论依据。本文的研究方法基于一个包括企业、政府和消费者的世代交替模型,各经济主体进行分散化决策。企业在生产过程中排放污染,政府向企业征收环境保护税并且治理污染,消费者的内生寿命受到污染存量和人均产出的共同影响。根据市场均衡条件,本文得到描述物质资本和污染存量动态变化的非线性差分方程,在此基础上进行解析证明和数据模拟。研究得到以下三点结论:第一,同一个环境保护税率无法同时实现经济产出最大化和社会福利最大化的目标,这意味着在高质量发展阶段政府需要抛弃以经济增长为中心的政策思路,转而以社会福利最大化为目标确定最优的环境保护税率。政府提高环境保护税率,可以实现由经济产出最大化向社会福利最大化的转变。第二,相较于最大化经济产出的税率,最大化社会福利的环境保护税率在转移路径上会造成各主要变量较小的波动,并用一定的经济产出换取更多的物质资本、更优的环境质量、更长的人均寿命、以及更高的社会福利水平,因此支持了前述政府需要以社会福利最大化为目标确定最优环境保护税率的结论。第三,最大化社会福利的环境保护税率在基准模型中的数值为1.96,但污染物的异质性会影响最优税率的数值。污染物较低的自然扩散速度、较严重的健康损害程度、较高的治理技术水平都会提高最优的环境保护税率。本文提出三点政策建议:第一,通过征收环境保护税最大化社会福利水平。第二,通过提高环境保护税率体现发展理念的转变。第三,促进医疗卫生和污染治理技术进步。     

政府环境规制下的企业治理动机与公众参与外部性研究

本文构建了多主体参与环境治理的动态一般均衡模型,进行了政府环境规制下的企业内生治理动机研究与公众参与外部性的分析,模拟结果显示,企业内生治理动机、社会福利等不同目标下对应的最优环境税率存在明显差异。随着政府环境税率的不断上升,企业环境技术研发投入会先上升后下降,当环境研发投入水平达到最大时,政府所征收的环境税完全激发了企业的内生治理动机。在环境税率提高的初期,研发引致的环境技术进步使得企业的全要素生产率得以提高,经济产出不断增加,社会福利水平得到增进。当环境税率上升到一定数值之后,环境税带来的资源配置扭曲效应高于环境负外部性的改善效应,对于经济而言,环境税成为扭曲性税收,并会降低社会福利水平。因此,应在保证经济增长和社会福利增进的同时有效激励企业内在治理动机,将环境税率设定在适当水平。本文还模拟了政府与公众参与的组合对于社会福利的影响情况,与仅考虑政府环境规制政策的情形相对比,政府征收环境税和社会组织参与的共同作用可以使得社会福利提高,充分表明了公众参与环境治理存在着正外部性。环境社会组织在一定程度上可以降低政府信息不对称等因素,改善环境治理状况。环境组织的参与还能够使得环境税所带来的环境治理改善和生产效率提高的双重红利逐渐释放。因此,在发挥政府规制与市场调节功能的同时,充分发挥环境社会组织和公众在环境治理中的作用,是改善环境质量、提高公众福利的重要方式。     

Environmental taxation for reducing greenhouse gases emissions in Chile: an input–output analysis

This study uses an environmental extension of the Leontief price model to analyse various tax rates on the carbon dioxide (CO₂) and other greenhouse gases (GHGs) emissions that are generated by the most polluting sectors of the Chilean economy. By using this methodology, it is possible to obtain a counterfactual scenario for the prices, levels of production and emissions of each economic sector, as well as, for tax collection, consumer spending and the consumer price index. This analysis is important because Chile is internationally committed to reducing its emissions by 30% by 2030. According to the results, to meet the target CO₂ emissions only using tax policies, tax should be approximately 20 times higher than their current levels in the electricity sector. Alternatively, a lower tax of US $30/ton of CO₂ and other GHGs applied to all sectors of the economy could reduce CO₂ and other GHGs emissions by up to 25.7% with less of a negative impact on the economy.     

Comparision of China’s volatile organic compound pollution management: a computable general equilibrium approach

The public health and ecological impacts of volatile organic compound (VOCs) pollution have become a serious problem in China, arousing increasing attention to emissions control. In this context, this paper analyses the effectiveness of VOC reduction policies, namely pollution charges and environmental taxes at the national and industrial sector levels. It uses a computable general equilibrium model, which connects macroeconomic variables with VOC emissions inventory, to simulate the effects of policy scenarios (with 2007 as the reference year). This paper shows that VOC emissions are reduced by 2.2% when a pollution charge equal to the average cost of engineering reduction methods – the traditional approach to regulation in China – is applied. In order to achieve a similar reduction, an 8.9% indirect tax would have to be imposed. It concludes that an environmental tax should be the preferred method of VOC regulation due to its smaller footprint on the macroeconomy. Other policies, such as subsidies, should be used as supplements.     

环境财税政策的治污效应研究——基于区域和门槛效应视角

首先参照投入—产出比,利用环保财政投入占GDP比重与环境污染综合指数之比对各区域环境财政政策治污效应系数进行测算,按系数值域把中国30个省(市)分成两个区域,区域1包括北京、甘肃、贵州等19个省市,区域2包括上海、浙江、福建等11个省市。其次分析环境财政政策、环境税收政策和中国式环境分权的治污效应并分区检验,最后对中国式环境分权和经济发展水平的门槛效应进行实证检验。结果表明:环境财政政策治污效应显著,区域1财政政策取得了更好的治污效果,中国目前车船税、城市维护建设税、土地使用税、耕地占用税、资源税及排污费等"近似"环境税种总体治污效应不显著,中国式环境分权与污染物排放显著正相关,中国式环境分权和经济发展水平对财政政策的治污效应具有显著的门槛效应,当中国式环境分权度低于-0.164、经济发展水平低于4.174时,环境财政政策具有更好的治污效果。样本期内以中国式环境分权为门槛变量时,有安徽、广西等15%的观测值位于低门槛区域,以经济发展水平为门槛变量时,有贵州、云南等10%的观测值位于低门槛区域。中国目前的能源消费结构和工业结构是加剧环境污染的重要原因,城镇化和对外开放在一定程度上助推了高污染和高排放。鉴于此应加大环境保护财政支出,提升环保财政支出占GDP的比重,单独开征环境保护税种,中央政府适度地环境集权,全面提升环境质量。     

Pollutant emission reduction effect through effluent tax,concentration-based effluent standard,or both

There are numerous studies comparing different kinds of environmental taxes and standards. However, forms of environmental standards focused by former researchers are usually quantity-based limits/standards (e.g. pounds per day or pounds per unit of output). Concentration-based emission standard (e.g. milligrams per liter of wastewater) as one important form of environmental standard has not been given much attention. In this article, comparable estimates of their probable effect on enterprise pollution reduction will be developed for concentration-based effluent standards, effluent taxes, and a combination of both. A linear simulation model is used to clearly and obviously compare the effects of effluent taxes and concentration-based standards within the same figure. With one detailed application to the paper industry, some enlightenment and conclusions – as well as the general applicability of these principles – are then provided: Under the same effluent tax rate, enterprises, groups, and industries that are cleaner will reduce more pollutants than those that have higher pollutant abatement costs. It is recommended that effluent taxes are set by avoiding cutting it even at one stroke and considering the feasibility of pollution-reducing technology in various industries. It is necessary to reduce MAC of enterprises to better stimulate enterprises’ or industries’ emission reduction by preferential measures, such as high tax rate coordinated by speeding up the depreciation of environmental protection equipment.     

Ecological Tax Reform: Many Know Why But Few Know How

Ecological tax reform involves the utilisation of the tax system to facilitate sustainable development. The generally accepted approach to ecological tax reform is to reduce tax rates on income and labour and to impose Pigouvian taxes on resource use and pollution emissions. While this approach is a vast improvement on current tax systems, it is an inadequate means of achieving sustainable development because it relies exclusively on the manipulation of market prices – an allocation instrument – when ecological sustainability is a throughput problem that requires a separate policy instrument to be adequately resolved. With the aid of a linear throughput representation of the economic process, it is argued that conventional ecological tax reform measures promote just two of the five behavioural modes put forward to achieve sustainable development. In order to promote all five behavioural modes, it is argued that ecological tax reform is best conducted with the incorporation of tradeable resource use permits and assurance bonds.     

农村税费改革对农业土地利用的影响:一个宏观评价

以取消农业税和加大农业补贴力度为主要特征的农村税费改革，是近年来中国农村地区的一次重大制度改革。为探讨其对农业土地利用的影响，在简要回顾农村税费改革主要历程的基础上，通过构建计量经济模型，从宏观层面分析验证了农村税费改革对农业土地利用规模和利用效率的具体影响。结果表明: 农村税费改革对农业土地利用的影响主要体现为农户行为响应产生的引致效应；无论是农业税的取消还是财政支农政策的加强都对农业土地利用规模的扩大产生了显著影响；而农村税费改革对农业土地利用效率的影响则并不明显。为此，中国政府今后仍需在农业补贴支出结构以及相关配套政策创新方面进一步优化     

负外部成本内部化约束下的煤炭开采税费水平研究

煤炭开采中面临严重的代际负外部性和生态环境负外部性问题,分别运用使用者成本法和直接市场法测算了煤炭资源开采中的代际负外部成本和生态环境负外部成本。根据两个负外部成本充分内部化的要求,提出煤炭开采中税费水平的调整目标。以2008年为例,煤炭开采中资源税的征收标准应由目前的从量0.3-5元/t(约从价1%)提至从价10%;开采吨煤应交的生态环境费用标准应由目前的24元/t提至64.23-68.47元/t,即每吨提高40.23-44.47元。综合资源税和生态环境费用的提高幅度,煤炭开采活动中的税费水平应提高约21-22个百分点;通过比较现行税费制度下煤炭开采企业实交的资源税费、生态环境税费总额与企业应交的资源、生态环境费用总额之间的差距,指出目前我国政府对开采企业隐性税费补贴的规模水平,根据价差法计算得出取消此部分税费补贴将可以削减3 653.69万tCO2排放。     

环境税对高污染行业的影响研究——以湖南邵阳高COD排放行业为例

针对开征环境税对高污染行业的影响，选取湖南省邵阳市为研究区域，以COD排放为例，选择了COD排放量最多的造纸及纸制品业、农副食品加工业、化学原料和化学制品制造业，调查各行业的废水治理成本。通过调查发现行业平均治理成本差别较大，从1.55元/kg到8.11元/kg，调查时点区域排污费收费标准0.7元/kg，相比行业平均治理成本太低，就几乎不具有激励减排的功能，同时也不具备筹集环境治理资金的功能。通过分析湖南邵阳高COD排放行业征收环境税的影响发现，无论基于行业废水平均治理成本制定环境保护税税率，还是考虑边际治理成本提高的情况下制定环境保护税税率，对行业大部分企业利税影响率均小于5%。而且基于行业治理成本征税，有利于淘汰行业中高污染的落后产能，促进行业整体资源优化配置，从长远来看有利于整个行业的发展，对于推动供给侧改革，改善环境质量具有重要意义。 关键词： 环境税；影响分析；高污染行业；供给侧改革     

Analyzing the carbon dynamics of central European forests: comparison of Biome-BGC simulations with measurements

Biogeochemical models are often used for making projections of future carbon dynamics under scenarios of global change. The aim of this study was to assess the accuracy of the process-based biogeochemical model Biome-BGC for application in central European forests from the lowlands to upper treeline as a pre-requisite for environmental impact assessments. We analyzed model behavior along an altitudinal gradient across the alpine treeline, which provided insights on the sensitivity of simulated average carbon pools to changes in environmental factors. A second set of tests included medium-term (30 years) simulations of carbon fluxes, and a third set of tests focused on daily carbon and water fluxes. Model results were compared to aboveground biomass measurements, leaf area index recordings as well as net ecosystem exchange (NEE) and actual evapotranspiration (AET) measurements. The simulated medium-term forest growth agreed well with measured data. Also daily NEE fluxes were simulated adequately in most cases. Problems were detected when simulating ecosystems close to the upper timberline (overestimation of measured growth and pool sizes), and when simulating daily AET fluxes (overestimation of measured fluxes). The results showed that future applications of Biome-BGC could benefit much from an improvement of model algorithms (e.g., the Q₁₀ model for respiration) as well as from a detailed analysis of the ecological significance of crucial parameters (e.g., the canopy water interception coefficient).     

Ecophysiological Responses of Larix sibiricaLedeb. and Pinus sibiricaDu Tour Undergrowth to Climate Change

The effects of probable climate change—an increase in atmospheric CO₂(by two times), air temperature, precipitation—on CO₂exchange and temperature dependence of net photosynthesis in the larch and Siberian stone pine undergrowth formed in the light larch forests of West Siberia were studied in chambers with an artificial climate. The change of the aforementioned ecological factors caused an increase in the temperature optima of photosynthesis and the range of optimum temperatures (in the case of Siberian stone pine, to a slightly greater degree). Therefore, the ranges of both species may broaden, and the Siberian stone pine can expand to the north, displacing larch tree stands.     

Effects decomposition: separation of carbon emissions decoupling and decoupling effort in aggregated EU-15

The ecological burden of economic growth is a highly discussed issue. In this article, we focus on the set of European Union (EU) 15 countries in the period 1995–2014. We first decomposed emissions into six effects and afterward the decoupling-effort index was used to calculate the magnitude of impact that each factor has on it, considering the country group. For the group of the EU-15 in the pre-Kyoto period, CO₂ changes are only negative in 1998 and 1999 considering the initial view (with respect to the base year of 1995), being positive for all the other years. This positive effect means increased emissions, for which many contributed the positive and significant effects of income per capita and the population effects. The most significant reductions in CO₂ changes are verified in the years after the effective Kyoto commitment and observed mainly in the alternative view (year to year changes), for which many contributed the negative and significant effects of carbon intensity of petroleum products, energy intensity and conversion efficiency in the overall period. The effects elasticity decoupling and decoupling effort do not seem to be controlled by the internal drivers of CO₂ emissions. Policy makers should bet in policy instruments pointed in the sense of strengthening energy efficiency, in reducing petroleum products consumption and therefore dependency and on the structure of added value generated by the economy.     

Analysis on Temporal and Spatial Changes and Driving Forces of Poverty-Stricken Areas in Hebei Province

Abstract

This paper takes poverty-stricken county as the basic unit, and selects net income per peasant to study the poverty status in Hebei Province during 1986–2000. Temporal and spatial changes of poverty-stricken areas are analyzed. The result shows that poverty-stricken areas in Hebei Province distributed concentratedly and the areas decreased during 1986–2000, the net income per peasant was on the rise with an increasing speed in off-poverty counties being slightly higher than that in poverty-stricken counties, but the growth rate was extremely unstable, rising slowly in off-poverty counties while dropping in poverty-stricken counties. The main driving forces that influenced temporal and spatial changes were economic development of the whole province, ecological environment quality, infrastructure conditions and radiation of the key city. On this basis, some anti-poverty countermeasures suitable to local conditions are proposed.     

The effect of afforestation on mineralization of soil organic matter

The effect of afforestation on the activity of microbiological mineralization of soil organic matter has been studied in Siberia. The results show that this effect concerns mainly net nitrogen mineralization and net nitrification, while carbon mineralization (CO₂ formation) does not depend on the type of ecosystem. It is proposed to use the rates of net nitrogen mineralization and nitrification as the most sensitive indicators of changes in an ecosystem.     

Water-saving Technologies,Solar Green House and Ecological Rehabilitation in Minqin Oasis of Gansu Province,China

Abstract

Land degradation and desertification have become severe environmental problems in arid areas due to excessive use of water resources. It is urgent to reduce agricultural water use for ecological rehabilitation, which may result in a decrease in agricultural production and farmer’s welfare. This paper focused on the impacts of some main measures including extensions of water-saving irrigation, expanding solar green house and increasing off-farm employment, which are generally recognized to be important to alleviate water shortage and poverty. A bio-economic model is applied taking Minqin Oasis in Gansu Province as a case study site. Simulation results showed that the effect of expanding solar greenhouse was more positive than other ones so it drew more attention. On the view of the different effects between each irrigation zone, mixed policy patterns suitable for them are suggested. In Baqu, expanding solar greenhouse should be the most important, auxiliary with encouraging pipe irrigation. Inversely, with regard to Quanshan, the major attention should be paid to subsidy for pipe irrigation and it would be better to supply the off-farm employment opportunities to the households in Huqu, where the expanding of solar greenhouse should also be summoned. Finally, it should be noted that farmer’s income would only resume to 90% of the current level in the short run by putting more effort into local policies. Thus, the ecological compensation is needed to ensure farmer’s welfare.     

Effects of short-term ozone exposure on net photosynthesis,dark respiration,and transpiration of three eastern white pine clones

Net photosynthesis, dark respiration, and transpiration rates were determined during ozone (O₃) exposure for three clones of eastern white pine (Pinus strobus L.) differing in sensitivity to O₃. Fumigations for 4 h with 0.10, 0.20, and 0.30 μL/L O₃ inhibited net photosynthesis of all three clones. Light transpiration was inhibited in both the sensitive and the tolerant clones and was not affected in the intermediate clone. Recovery of net photosynthesis and light transpiration occurred 1 h after the termination of ozonation, with the degree of recovery depending upon clonal sensitivity to O₃ and the O₃ concentration used. Dark respiration increased in the O₃-sensitive clone only, and dark transpiration was unaffected in all three clones after 4-h exposure to 0.30 μL/L O₃. Ozone-induced inhibition of net photosynthesis and stimulation of dark respiration are discussed in relation to clonal sensitivity to O₃.     

Estimating the effect of nitrogen fertilizer on the greenhouse gas balance of soils in Wales under current and future climate

The Welsh Government is committed to reduce greenhouse gas (GHG) emissions from agricultural systems and combat the effects of future climate change. In this study, the ECOSSE model was applied spatially to estimate GHG and soil organic carbon (SOC) fluxes from three major land uses (grass, arable and forest) in Wales. The aims of the simulations were: (1) to estimate the annual net GHG balance for Wales; (2) to investigate the efficiency of the reduced nitrogen (N) fertilizer goal of the sustainable land management scheme (Glastir), through which the Welsh Government offers financial support to farmers and land managers on GHG flux reduction; and (3) to investigate the effects of future climate change on the emissions of GHG and plant net primary production (NPP). Three climate scenarios were studied: baseline (1961–1990) and low and high emission climate scenarios (2015–2050). Results reveal that grassland and cropland are the major nitrous oxide (N₂O) emitters and consequently emit more GHG to the atmosphere than forests. The overall average simulated annual net GHG balance for Wales under baseline climate (1961–1990) is equivalent to 0.2 t CO₂e ha^?1 y^?1 which gives an estimate of total annual net flux for Wales of 0.34 Mt CO₂e y^?1. Reducing N fertilizer by 20 and 40 % could reduce annual net GHG fluxes by 7 and 25 %, respectively. If the current N fertilizer application rate continues, predicted climate change by the year 2050 would not significantly affect GHG emissions or NPP from soils in Wales.     

Sustainable management of transboundary river basins: a line of reasoning

This paper identifies a line of reasoning based on a number of concepts and tools to facilitate river basin management, which have been applied in a case study. For long-term sustainable river basin management, a balance is needed between the human use of the river and its basin, the ecological functioning of the river and receiving waters, and the river's capacity to supply goods and services. To find such a balance a framework is needed that illustrates and clarifies possible trade-offs between economic use and environmental supply by integrating scientific information on cause–effect chains on a catchment scale. A number of concepts and tools are proposed as a basis for this framework. The tools are: (1) indicators that describe the complex interactions and processes in rivers; (2) a suite of linked models that predict the economic, environmental and ecological effect of management measures; (3) an evaluation framework to rank different management alternatives on the basis of three objectives: economic efficiency, spatial equity in costs and benefits and environmental quality of the river and receiving lakes. The concept of environmental quality defines the potential of the river environment (i.e. natural capital) to contribute to human welfare. The concept of environmental functions is used to identify societal interest in natural capital. The concept and tools have been applied in a case study involving the evaluation of four management strategies on nutrient abatement in the Rhine basin. The result of the case study is that economic efficiency is in conflict with spatial equity and environmental quality. Spatial equity is in agreement with environmental quality. Electronic Publication