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.     

促进我国环保产业发展的税收政策研究

阐述了税收政策介入环保产业发展的理论基础,即外部性和公共产品理论决定了环保产业的发展需要税收优惠政策给予支持;分析了我国现有环保产业的所得税政策、增值税政策和营业税政策;提出了应完善现有税制及税收分配体制等促进我国环保产业发展的税收政策建议。     

探析我国环境税收制度的构建

环境税收制度是未来中国环境政策改革的突破口，相对于其它的环境政策如排污收费与排污权交易等，环境税收其经济效益与环境效益明显，开征环境税收有重要的意义，但在短期内，我国实施环境税收制度的条件尚不成熟，环境政策体系应该采取税费并存并逐步过渡到以环境税为主的方式。     

我国生态环境财税政策历史变迁及优化建议

本文系统回顾了新中国成立70年以来生态环境财税政策的历史变迁,以时间为主线,分析其在不同阶段的措施手段,对于制定完善生态环境财税政策,全面推进美丽中国建设具有重大意义。生态环境财税政策大致经历了萌芽发展、探索发展、开拓发展和快速发展四个阶段,从无到有,逐步演化,已形成种类齐全,内容丰富的政策体系,但同时也存在着支出力度和支出效率不足、事权与支出责任相适应的制度不明确、税收政策体系尚不完善等问题。本文提出了增加财政"211节能环保"科目支出规模、健全事权与支出责任相匹配的财政制度、完善环境保护税和税收优惠政策、建立基于绩效的资金分配机制等优化新时期生态环境财税政策的建议。     

Public perceptions of equity in environmental policy: Traffic emissions policy in an english urban area

A promising new pathway for research on environmental justice is understanding public perceptions of justice or equity around a range of issues. Here we focus on policies intended to reduce air pollution from road traffic. We ask different urban communities, distinguished by the quality of local air and by socio-economic status, to judge the equitability of policies intended to reduce traffic emissions, both in terms of the environmental benefits of the policies and allocating the financial burden of paying for improvements. In the latter case, we are interested not only in the popular principles of equity that emerge, but also in whether a trade-off might exist between such principles of equity and the overall effectiveness and cost of the policy.     

STATE POLLUTION CONTROL PROGRAMS - A REVIEW1

ABSTRACT: This review of state pollution control programs suggests that states have brought imaginative thought to environmental programs. While manpower and funds have been concentrated in such traditional areas of concern as air and water quality enforcement, many states have attempted to defray the industrial costs of pollution control by increasing public waste treatment facilities, providing tax incentives for pollution control equipment and authorizing pollution control revenue bond financing.     

Just waste? municipal waste management and the politics of environmental justice

Municipal waste management in the UK has undergone rapid transformation in recent years in pursuit of greater sustainability. In this paper we explore the environmental justice issues and tensions involved in this shift. After a brief overview of environmental justice debates and how they have been related to issues of waste management, we describe how the policies and processes underlying the transformation from an overwhelming dependence on landfill disposal towards more sustainable methods of management has been driven by European legislation embodying principles premised on fundamental environmental concerns of inter- and intra-generational equity. We analyse the key means through which these principles have been translated to restructure local authority practices and the environmental justice issues arising from the implementation of international policy in regional and local context. Finally, we reflect on the implications of this case study for implementation of policies intended to advance both sustainability and environmental justice.     

Petroleum taxation in West Africa

The petroleum tax systems of nine West African countries are compared and analysed for their effectiveness in capturing the maximum amount of oil revenues. As a general rule, those countries which are major oil-exporting countries have the highest tax rates whereas those which are oil-importing countries have the lowest. The tax systems have changed over time, reflecting inter alia, changing national attitudes towards foreign investment, the price of oil and domestic needs. One conclusion reached is that many of the tax systems in place today are regressive in that the tax rates are fixed and are not adjusted to the profitability or non-profitability of the oil field .     

我国环保投入财税政策的现状及启示

分析了我国环保投入财税政策的现状,对比国内外相应政策,指出现阶段我国环保财政存在投入仍然不足、投资结构不合理、财税政策对促进环保投入的效果不明显等问题;总结国外经验,提出应加大财政资金投入、综合运用多种财政工具以及深化环保税收政策的改革等对策,以促进我国环保产业稳健、迅速发展。     

美国环保产业发展政策对我国的启示

当今环保产业作为新兴战略产业在世界范围内迅速成长。美国作为全球环保产业的领头羊,其环保产业的发展离不开政府行之有效的发展政策。美国政府主要通过法律法规、税收、贷款、债券、基金、放宽出口管制、以外交促贸易等政策措施,促进了美国环保产业的技术创新、投融资及国际贸易。借鉴美国政策经验,我国应在环保产业管制政策、技术创新政策、财税政策、国际贸易政策上做出相应改进,以促进我国环保产业积极健康发展。     

河北省环境保护与可持续发展研究

针对河北省经济社会发展的态势,在分析制约可持续发展因素的基础上,论述了环境保护与可持续发展的关系以及金融、财政、税收和产业等宏观调控政策,提出了实现省域环境保护与可持续发展的对策与措施。     

环境保护税对企业绩效的影响研究：基于税额标准的提高

2018年中国正式开征环境保护税,这是我国首个以环境保护为直接政策目标的税种。环境保护税由排污费改革而来,有一半以上省份直接平移排污费收费标准,其他省份提高了税额标准。本文以2016—2019年中国上市公司季度数据为研究样本,利用PSM-DID方法评估了环境保护税税额标准提高对企业绩效的短期经济影响。实证结果表明,在短期内环境保护税税额标准提高并不会对企业绩效产生显著的影响,这一结论在进行三重差分、更换指标和数据等稳健性检验之后仍然成立。此外,本文发现在制度环境较好的东部地区,环境保护税对企业绩效的短期抑制作用更为显著,税额标准提高降低了企业的净资产收益率和总资产报酬率,显示出制度环境对环境保护税具有加强效应,从而促使企业有更好的环境表现。对此,本文提出应持续优化环境保护税制度,提高征管能力和水平,调高部分地区环境保护税税额标准,改进中西部地区制度环境等建议。     

对燃油征税的区域能源环境影响研究:以中国为例

控制汽柴油消费对中国的能源安全和环境保护有着重要意义.燃油税和碳税是中国近期两种主要的已经或可能施加于燃油的税收政策.以自回归分布滞后模型为核心,本研究构建了一个燃油税和碳税的区域能源环境影响评估模型.利用模型估计了我国的燃油需求价格弹性,测算了燃油需求响应,计算了在相同CO2减排目标下,提高汽油消费税、提高柴油消费税、引入碳税三种政策情景下各省份预计产生的节能效应、减排效应和税收效益.研究结果显示,在相同的CO2减排目标下,第一,在不同情景下,各省份节能程度差异均有限,但节能数量均体现出区域匹配性,燃油消费越多的省份,节能数量一般越多,且提高汽油消费税的全国节能总量最大;第二,在引入碳税情景下,各省份CO2减排比例差异最小;第三,在全国层面,三种政策情景中空气污染物(PM2.5和NOx和SO2)减排数量均为提高汽油消费税>引入碳税>提高柴油消费税,但在提高柴油消费税情景下,有4/5的省份预计PM2.5排放减少程度超过14%.除此之外,提高汽油消费税的税收收益最大.     

MANAGEMENT AND POLICY EFFECTS ON POTENTIAL GROUNDWATER CONTAMINATION FROM DAIRY WASTE1

ABSTRACT: A combined economic and water quality modeling framework was used to evaluate impacts of alternative policies and management practices on reducing nitrate movement to groundwater for dairy farms in Rockingham County, Virginia. The analysis considers three on-farm manure storage options, cost-sharing programs for purchasing manure storage facilities, restrictions on nitrogen application rates, and a tax on commercial fertilizer. The CREAMS model was used to estimate nitrate leaching from the crop root zone for various nutrient (and manure) management practices, based on timing and rate of manure and fertilizer applications. The mixed-integer programming economic model considers water quality, policy, and economic constraints in comparing the profitability of alternative cropping and nutrient management systems that reduce groundwater contamination potential. The study provides both the environmental and economic effects of better management of dairy waste.     

环境政策评估：一个宏观经济分析框架的综述

环境动态随机一般均衡（E-DSGE）模型以其良好的扩展性和预测性逐渐被环境宏观经济学者接纳。环境因素的引入包括经济系统对环境系统的作用、环境系统的演化过程、环境系统对经济系统的反作用等方式。E-DSGE模型中的不确定性冲击包括经济不确定性冲击、政策不确定性冲击和环境不确定性冲击。E-DSGE模型中环境政策的讨论重点包括环境税、限额与交易、强度管制等。多重环境政策的组合效应、环境影响的国际传导以及环境政策与宏观经济政策的融合等是E-DSGE模型研究的重要前沿课题。加强新凯恩斯框架下E-DSGE模型的构建与应用,加强跨流域和跨界的环境问题、水的问题、碳的问题等研究是下一阶段E-DSGE建模的重点。     

Environmentalism and elitism: a conceptual and empirical analysis

The frequent charge that environmentalism is elitist is examined conceptually and empirically. First, the concept of elitism is analyzed by distinguishing between three types of accusations made against the environmental movement: (a)compositional elitism suggests that environmentalists are drawn from privileged socioeconomic strata, (b)ideological elitism suggests that environmental reforms are a subterfuge for distributing benefits to environmentalists and/or costs to others, and (c)impact elitism suggests that environmental reforms, whether intentionally or not, do in fact have regressive social impacts.The evidence bearing on each of the three types of elitism is examined in some detail, and the following conclusions are drawn: Compositional elitism is an exaggeration, for although environmentalists are typically above average in socioeconomic status (as are most sociopolitical activists), few belong to the upper class. Ideological elitism may hold in some instances, but environmentalists have shown increasing sensitivity to equity concerns and there is little evidence of consistent pursuit of self-interest. Impact elitism is the most important issue, and also the most difficult to assess. It appears that there has been a general tendency for environmental reforms to have regressive impacts. However, it is increasingly recognized that problems such as workplace pollution and toxic waste contamination disproportionately affect the lower socioeconomic strata, and thus reforms aimed at such problems will likely have more progressive impacts.This is Michigan Agricultural Experiment Station Journal article no. 11508.     

ECONOMIC IMPLICATIONS OF PHOSPHORUS LOADING POLICIES FOR PASTURE LAND APPLICATIONS OF POULTRY LITTER1

ABSTRACT: Non-point source pollution created by agriculture is one of the major issues of intensive production. Recent studies indicate that the eutrophication from agricultural non-point source pollution, especially from phosphorus, is of growing concern. The objectives of this paper are to measure the economic opportunity costs of a proposed phosphorus management policy that targets soils with elevated phosphorus levels and examine the impacts of alternative policies such as Pigouvian taxes on the optimal use of litter. The study focuses on land applications of poultry litter in the Muddy Fork watershed of the Illinois River in Northwest Arkansas. The analysis indicates that restriction of litter applications on soils with elevated phosphorus levels will significantly reduce the net returns generated from forage production, resulting in an environmental policy with a high opportunity cost for producers. An analysis of alternative Pigouvian tax policies shows that a smaller tax per ton of litter applied can achieve the same litter control as that of a larger tax on a per acre basis.     

环境税对京津冀废气排放企业节能减排的影响

环境保护税作为我国第一个体现"绿色税制"的综合税种,自2018年1月1日起开始征收,环境税的顺利开征不仅实现了"费改税"的平稳过渡,更促使企业不断朝着节能减排、绿色生产的方向发展,为经济发展增加了助推器、提供了新动力,税制改革初显成效.大气污染物作为环境税征税对象,对废气排放企业产生很大的影响.通过搜集废气排放企业环境...     

Do environmental management programs improve environmental performance trends? a study of standard & poors 500 companies

In this article, environmental management programs of Standard & Poors (S&P) 500 companies were evaluated using a series of industry and size-adjusted environmental trend indicators. The statistical analysis shows that a handful of corporate policy, governance, human resources, auditing, and financial parameters are highly relevant to improving corporate environmental performance. The results have implications for corporate environmental efforts as well as future government policies to foster environmental improvement.     

Integrated economic-ecological analysis and evaluation of management strategies on nutrient abatement in the Rhine basin

Management of river basins involves the making of informed choices about the desired levels of economic activities and ecosystem functioning in the catchment. Information on the economic and ecological effects of measures as well as their spatial distribution is therefore needed. This paper proposes the following instruments to support decision-making in river basins: (1) the linking of models and indicators to describe the economic and ecological effects of management actions and their spatial distribution and (2) an extended evaluation framework that aims to evaluate management actions on three objectives for sustainable river management. These are cost-effectiveness, spatial equity, and environmental quality. This paper illustrates the potential of these instruments for river basin management by a case-study on nutrient management in the Rhine basin. In this case-study four nutrient abatement strategies are formulated, based on policies of the International Commission for the Protection of the Rhine and the North Sea Commission. These strategies are analysed and evaluated on their contribution to the three management objectives. Results show that none of these strategies score highest on cost-effectiveness, spatial equity and environmental quality simultaneously. It appears that cost-effectiveness is in conflict with environmental quality, whereas spatial equity and cost-effectiveness show quite close correspondence. This means that a trade-off has to be made between costs and spatial equity on the one hand, and environmental standards on the other hand. This paper offers a framework to make these trade-offs more explicit and provides quantitative information on cause-effect relationships, economic and environmental effects and the spatial distribution of these effects for various management strategies. This information can be particularly useful in the development of compromises required to establish international agreement and co-operation.