最优环境税:庇古法则与税制协调

从经济学的角度对国外关于最优环境税的经典理论——庇古法则及近十年来研究的前沿内容——一般均衡模型等作出阐释，并在外部性理论的基础上通过一个一般均衡模型考察环境税的效率特性和在次优情形下最优环境税的决定因素。随后是对我国开征环境税的几点思考：环境税的课征范围应暂定为排放各种废水、废气（烟尘）和固体废弃物的行为。环境税税率的确定可以采用“反复迭代”的方法，即“环境效益优先，兼顾税收协调和收入分配等效应。”其他相关问题的处理，如环境税和其它政策手段的配合使用，环境税税收的使用等。     

SUSTAINABILITY AT THE LOCAL LEVEL: MANAGEMENT TOOLS AND MUNICIPAL TAX INCENTIVE MODEL

The implementation of sustainable development may seem a simple concept when written on paper. However to carry-out long term actions put forward by the Agenda 21 (AG21) at the local level represents one of the main challenges as municipal governments in general do not have the capacity to effectively implement the process. Regional environmental assessment (REA) has shown to be effective in supporting decision-making not only to correct environmental problems due to past unsustainable social-economic developments but also help local governments to implement sustainable actions. However this requires long-term investments of AG21 plans and projects. The allocation of regular and consistent financial resources is one of the main ingredients for the sustainable development process. But traditional plans and projects financed by national and/or international funds may not be sustainable in the long-term because they become dependent on external funding. Research demonstrate that innovative economic instruments such as ecotaxes represent a feasible alternative to sponsor local sustainability because taxes are collected permanently by the government and could be invested in continuous actions. Ecotaxes experiences have provided important reference to structure a municipal incentive model (MIM) to sponsor AG21’s environmental plans and projects on a long-term (permanent) basis. However sustainable development cannot be solely through economic investments. A comprehensive municipal environmental management scheme (MEMS) has been established to support the incentive model. The scheme seeks not only to improve local institutional framework but also incentive continuous participation of local stakeholders at all levels of society. Participatory events and the provision of incentives (educational and financial) are key to motivate society to protect the environment and support actively the sustainable development process as emphasised in the RIO-92 Conference.     

Sustainability: a Dissent

Abstract:  Broadly conceived and considered in its many usages, sustainability has grave defects as a planning goal, particularly when used by conservationists: it confuses means and ends; it is vague about what is being sustained and who or what is doing the sustaining; it is uninspiring; it is little more than Pinchot-era conservation (and thus ignores the many lessons learned since then); it need not be linked to land, to the land's functioning, or to any ecological science; it need not include a moral component; it is consistent with the view of humans as all-powerful manipulators of the planet; and, in general, it is such a malleable term that its popularity provides only a facade of consensus. When sustainability is defined broadly to include the full range of economic and social aspirations, it poses the particular risk that ecological and biodiversity concerns will be cast aside in favor of more pressing human wants. Given these many defects, the conservation movement should discard the term in favor of a more alluring goal, attentive to nature and its ecological functioning. A sound goal would incorporate and distill the considerable ecological and moral wisdom accumulated since Pinchot's day while giving conservationists the rhetorical tools needed to defend the land against competing pressures. In our view, conservation would be well served by an updated variant of "land health," Aldo Leopold's ecologically grounded goal from the 1940s. Land health as an independent understanding should set the essential terms of how we live and enjoy the earth, providing the framework within which we pursue our many social and economic aims.     

区域排污权交易模型研究

本文在分析了排污权交易研究进展的基础上，指出区域污染权交易比传统的排污权交易意义更大，并提出排污权交易地区交叉补贴的设想：将发达地区的排污权交易所得向欠发达地区转移，以解决欠发达地区产业结构调整乏力以及对发达地区的二次污染和发达地区环境容量资源短缺问题。在不考虑交易成本的假设下，通过建立不同地区排污权交易模型以确定排污权交易总量及其交易价格以及交易所获净增纯收益等。太湖流域由于经济最为发达，环境问题十分突出，是目前我国最适宜率先进行区域排污权交易试点的地区。通过假定太湖流域无锡和常州两市进行排污权交易，并利用两市1991—2000年的环境统计资料等相关资料进行了验证。计算结果表明区域排污权交易不仅具有明显的经济和环境效益，而且也是协调环境区域矛盾的重要手段。因此，不同地区间进行排污权交易在我国具有重要意义，在太湖流域等经济发达地区收效尤其明显。     

Analysis of Environmental and Socio-economic Determinants Affecting Population Longevity Level at County Level in China

INTRODUCTIONIn recent thirty years, due to the decreasing fertility andincreasing life expectancy, China's population is aging ata very rapid pace and the elderly population size is keepingon growing. During the dramatic aging progress, the oldestold group in China is catching our eyes. More and moreold people of China are becoming the oldest old. Theextremely old population (aged 80 and above) is increasingat 5.1% annually, while the old population above 65 isincreasing at 2.9%, and the…     

黄河三角洲土地质量模糊综合评价

针对土地复杂性、模糊性的特征,本文采用模糊数学中“多级模糊综合评判”的方法进行了黄河三角洲土地质量评价,并对其科学性和可行性作了探讨。     

省以下生态转移支付制度环境保护激励效应

现有文献认为生态转移支付具有基本公共服务均等化与提升地方生态环境质量双目标,而目标的多样性会影响地方财政转移支付资金效果及目标的实现。文章基于环保支出和农林水支出的中介与调节效应,对生态转移支付的生态环境目标进行了理论分析,利用2010—2018年甘肃、贵州、湖北及河南四省的199个县的面板数据进行实证检验。实证研究表明:在样本期内,生态转移支付促进了地方生态环境质量的提升,中介效应和调节效应模型的结果表明,中国地方生态转移支付资金对辖区环境保护效果中,环境保护支出起到部分中介效应,农林水支出不仅调节了生态转移支付的地方环境保护支出效果,而且调节了环境保护支出对地方环境质量的影响。因此,由于地方政府具有环境治理信息优势,省以下制度目标更能体现辖区生态需求,省对县生态转移支付制度会有效促进地方生态环境质量的改善,环保激励效应较为明显。同时,县级地方政府应该逐步摆脱"先污染后治理"的路径依赖,逐步转向经济与环境"双目标协同发展"模式。为了协同生态转移支付的双目标,"自下而上参与式决策"可以作为环境治理的有益补充,通过地方政府多元化实践改善环境质量。     

基于卫星遥感气溶胶产品评估体系的气溶胶时空分布及变化趋势表征

卫星遥感气溶胶虽然空间覆盖度高,但不同产品数据在准确性和适用性上存在显著差异.为了能够科学定量的衡量各个产品的优劣,选择最合适的气溶胶产品,该研究以数学统计为基础,提出了一种卫星遥感气溶胶产品评估体系,并依此确定了全球6个人口密集地区的最优卫星数据集,在此基础上开展了近10年的（2009—2018）气溶胶时空变化分析.结果表明暗像元算法在植被覆盖度高的地区表现最好,深蓝算法在亮地表的沙漠干旱地区更占优势,而暗像元-深蓝融合算法在土地类型复杂且气溶胶来源多变时得以突出.人口密集的6个区域中,除了区域A和区域B,其它地区的大气污染水平整体偏高.其中,A、B、E的气溶胶负荷呈下降变化,区域F基本不变,其余区域上升变化.评估体系的建立为气溶胶遥感产品的选取提供了新的衡量方法,且该文关于气溶胶时空分布及变化的分析可以为区域性气溶胶研究提供一定的参考价值.     

深圳湾流域面源与截排溢流污染特征及其对水环境的影响

随着点源污染逐步得到有效控制,面源与截排溢流污染对水环境的胁迫日益突出。基于土地遥感数据、城市排水管网等资料,构建流域—海湾一体化水环境模型,探讨深圳湾流域面源与截排溢流污染特征及其对水环境的影响,研究表明：（1）雨季COD、NH₃-N和TP单位面积面源与截排溢流污染负荷分别为17.21 t/km²与10.21 t/km²、0.17 t/km²与0.69 t/km²、0.04 t/km²与0.07 t/km²;（2）面源与截排溢流污染时间上主要集中于大雨及以上等级降水较多的5月和8月,空间上主要分布在截排工程集中、下垫面面积较大且坡度较陡的深圳河、大沙河和新洲河流域;（3）面源与截排溢流水体COD、NH₃-N和TP浓度可达地表水V类标准的3.7倍、18.2倍和8.5倍;（4）雨季COD、NH₃-N和TP浓度高于旱季的区域分别超过深圳湾总面积的40%、60%和65%。