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。     

我国能源资源税改革对城乡居民的收入分配效应——基于CGE模型的分析

通过构建包含7个城镇居民组和5个农村居民组的多收入阶层CGE模型,并将劳动力要素分为农业劳动力、技术工人和生产工人3类,在低税率、实际税率和高税率三种情景下模拟了煤炭、石油和天然气资源税改革单独实施和同时实施对城镇和农村居民的收入分配效应,并对税收补偿措施的效果进行分析.结果表明：单独实施煤炭资源税或天然气资源税改革对城镇居民组收入差距有正向的缩小作用,有利于收入分配公平,但对农村居民组收入差距起到负向的扩大作用,不利于收入分配公平;单独实施石油资源税改革则同时缩小了城镇和居民组的收入差距,有利于收入分配公平;同时实施三类能源资源税改革的收入分配效应与税率组合方式有关;将能源资源税收入以补贴的方式返还给农村居民可以缩小其收入差距,有利于收入分配公平.     

Dynamic taxation schemes to manage irrigation-induced salinity

This paper uses a dynamic model to explore the issue of irrigation-induced salinity, which puts irrigation at risk in most irrigated areas throughout the world. We address the design of instruments that an irrigation district board could implement to induce irrigators to take sustainable irrigation decisions. In our approach, the irrigators located above an aquifer participate in the accumulation of groundwater, a stock pollution. We analyse input-based instruments to induce the agents to follow the optimal stock path.     

环境税法律问题研究

在市场经济条件下，环境保护有必要更好地运用经济手段。环境税是一项重要的经济激励制度，但在我国仍是个新概念。探讨了环境税的概念特征、理论依据、税种和税制设计。     

减排温室气体的经济手段：许可证交易和税收政策

温室气体的减排是当前国际社会关心的热点环境问题。本文首先从分析采用经济手段减排温室气体的潜在利弊出发，对温室气体排放交易和国际碳税进行了深入的分析比较。最后，提出了我国响应减排温室气体经济政策的若干建议。     

日本环境税及其在国内的反响

自《京都议定书》生效后,日本温室气体减排义务需在1990年基础上减少14%的排放量才能达到议定书规定的目标.日本政府、环境省等提出加速减排的观点和引入环境税的思路设计、税收措施等,然而政府制定的环境税收制度在日本受到很大的争议,实行得并不顺畅.     

农业环境污染问题的经济学分析

在经济体制改革不断深入和经济高速增长的今天,农业作为中国的基础产业部门也经历着一场巨大的变革--逐步由传统农业向现代农业转变,然而在这一进程中所出现的农业生态环境问题却引起了人们的普遍关注.一方面,社会经济的高速增长和人民生活水平的提高,使得人们愈加向往良好的生态环境;另一方面,支持农业生态系统的环境正在以前所未有的速度恶化.文章正是着眼于当前中国农业环境问题,先列举了农业环境污染的现状,接着对农业环境污染问题从经济学的角度进行分析,并在此基础上探讨了排污税的利弊.     

The impact of government subsidy and tax policy on the competitive decision-making of remanufacturing supply chains

In this paper, we consider a two-period competition model of a remanufacturing supply chain consisting of three members: a new product manufacturer, a recycler and a remanufacturer. The manufacturer supplies new products in the first period and the remanufacturer participates in the competition in the second period. We consider three scenarios in the second period: (1) there is no government subsidy in the competition; (2) there is only government subsidy in the competition; (3) there are both government subsidy and tax in the competition. First, we give the optimal decision-making of the manufacturer, the remanufacturer and the government in the three scenarios; second, we analyse changes in the decision-making of the manufacturer and remanufacturer in the three scenarios and compare their results. We analyse the effects of government subsidy and tax and their asymmetric use on manufacturers’ and remanufacturers’ decision-making variables and competitive performance. We also take consumer awareness of environmental protection into account and examine its impact on subjects’ decisions. Lastly, we operate a numerical example to show the results.     

Local air pollution and global climate change taxes: a distributional analysis for the case of Spain

Global climate change measures are difficult to implement. In this context, local air pollution measures may play an important role in the political agenda since their effects are felt more immediately by citizens. Distributional implications are one of the main barriers for implementing environmental policies. This paper explores the distributional implications of air pollution taxes and compares them to climate change taxes. For the comparison, both tax schemes were set to yield the same revenue. Methodologically, the study uses a top–down approach linking a macro model to a micro model. We find that taxes on local air pollutants are more regressive than those levied on CO₂. This is because the goods implicitly taxed have a greater weight in the consumer basket of low-income groups, even if the tax revenues are recycled. Furthermore, the revenue-neutral recycle scheme increases both taxes efficiency, but, at the same time, can increase regressivity.     

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。