基于环境保护的机动车税优化建议

当前区域性大气污染问题突出,机动车使用造成的污染问题不可忽视。为解决区域性的大气污染问题,机动车税费的污染减排调控功能日益被政府和学者重视。研究围绕"如何使机动车税更好发挥环境保护的效果"的问题,比较了中日机动车税的结构和性质,分析了在购买、保有和使用等不同环节的机动车税的特点以及环保效果,并基于问卷调查分析中国私家车主不同环节机动车税的负担情况。研究表明,在机动车使用环节征收的成品油消费税污染调控效果要优于其他环节的税收;对商业用途的机动车使用征税仅有收入功能没有调控功能,建议将机动车相关税的作用重心从购买环节转移到使用环节上,并对商业用途和私人用途的机动车实施差别税率。     

OIL EXPLORATION STRATEGIES FOR DEVELOPING COUNTRIES

This paper focuses on the roles of governments of developing countries in the oil exploration area; roles ranging from passive tax collectors to production sharers to full State ownership and control. The historical failure of governments to take full control of this key area is seen as partially due to myths: that only the big international oil companies have the necessary technology and capital and can afford the risk of oil exploration and development. Three case studies showing the large benefits to a developing country from full State control are examined: Mexico, India and Vietnam. It is concluded that only full State control can ensure that the riches of oil can be harnessed for a developing country, and governments are urged to develop greater knowledge both about the international oil industry and their country's potential resources.     

System dynamics model for analyzing effects of eco-design policy on packaging waste management system

EU's long-term objective is to become a recycling and resource effective society, where waste is utilized as a resource and waste generation is prevented. A system dynamics model was developed to analyze the policy mechanisms that promote packaging material efficiency in products through increased recycling rates. The model includes economic incentives such as packaging and landfill taxes combined with market mechanisms, behavioral aspects and ecological considerations in terms of material efficiency (the packaging material per product unit, recycled fraction in products). The paper presents the results of application of various policy instruments for increasing packaging material efficiency and recovery rate and reducing landfilled fraction. The results show that a packaging tax is an effective policy instrument for increasing the material efficiency. It ensures the decrease of the total consumption of materials and subsequent waste generation. The tax helps to counteract a rebound effect, which, as identified by the analysis, can be caused by reduced material costs due to eco-design. The model is applied to the case of Latvia. Yet, the elements and structure of the model developed are similar to waste management systems in many countries. By changing numeric values of certain parameters, the model can be applied to analyze policy mechanisms in other countries.     

Efficient taxation of resource income : The case of copper mining in British Columbia

This article continues previous research by the authors into the economic efficiency of two actual tax systems, one relying on a mining profits tax and the other on a gross royalty. The relative efficiency of the royalty-based taxation system is found to be conditioned by the share of resource income sought by the province: at low tax rates there is little difference between the two systems, while at high rates the royalty system is markedly less efficient. The efficiency comparisons are quite consistent over different expected price levels. However, they are influenced significantly by the flexibility of mining operations, which in practice is associated with the ability to produce ore systematically in order of diminishing quality. Curtailed flexibility renders the royalty-based system relatively less efficient.     

Coal Receiving Terminals in Relation to Electricity Generation in Developing Countries

With the rapid increase in the price of oil in the 1970s, many developing countries are beginning to look to steam coal as an energy source. Much of this coal will have to be transported from coal-producing countries to coal-consuming countries by sea and coal-receiving terminals will have to be built especially in those countries which have not been coal importers in the past. The international market in steam coal is examined and predictions are made as to the amount of coal that developing countries are likely to import from electric power generation. The operation of a coal-receiving terminal is discussed and estimates are provided as to the size and cost of coal terminals required to meet the coal import needs of developing countries.     

A Review of the External Positions of the Oil-Importing Developing Countries and their Relationship to the World Oil Market

Many oil-importing developing countries faced greater difficulties coping with the second oil shock (1979–80) than with the first (1973–74). The recent decline in oil prices has offset only a small part of the adverse effect of the earlier increases, and a number of these countries continue to face severe problems in servicing their external debt. This paper explores the reasons for these difficulties, which are associated in part with the higher levels of real interest rates in recent years and with the slowdown in economic activity in industrial countries. Estimates are provided of the effects of changing oil prices on the net real cost of oil imports in developing countries. The paper concludes with an assessment of the medium-term prospects for the financing of external deficits.     

Comparing petroleum fiscal regimes under oil price uncertainty

This study investigates and compares five upstream petroleum fiscal systems under crude oil price uncertainty. The fiscal systems analyzed are: the Alberta Canada tax and royalty system, the Papua New Guinea (PNG) (pre-2003) traditional Rate of Return (ROR) system, the Sao Tome and Principe/Nigerian Joint Development Zone (SNJDZ) Production Sharing Contract (PSC), the Tanzanian PSC/ROR hybrid system and the Trinidad and Tobago PSC. Contingent claims analysis is used to value the governments’ tax claims under uncertainty using a numerical approach, viz., Monte Carlo simulation. Each system is tested to obtain the after-tax value accruing to firms as well as the distortionary effects introduced by the fiscal systems. The results are then ranked. The Alberta Canada and PNG fiscal systems provide companies with the highest after-tax values while also being the least distortionary. The Tanzanian system is the lowest in both rankings, providing relatively low after-tax values and introducing strong distortionary effects. The SNJDZ PSC imposed a relatively high tax burden on companies with median distortionary effects. The Trinidadian PSC generated a median tax burden on companies but has strong distortionary effects.     

Energy consumption trends in high growth Asian economies before and after 1986

In 1986, world oil prices declined sharply. Lower oil prices have been favourable to economic growth and price stability in Asia. However, oil consumption has also been growing rapidly in developing Asian countries including those dependent on imported oil. The increasing dependence on oil as a source of energy since 1986 is a striking reversal of the previous trend. In their pursuit of rapid industrialization, Asian countries have neglected energy conservation and diversification strategies. Unless energy policy is redirected, countries like Korea, Thailand and the Philippines could be seriously hurt by a sharp rise in oil prices. An increase in oil prices is almost inevitable in the next few years.     

An Assessment of Future Energy Demand in Developing Countries

The statistical data show that the rapid growth in oil and energy demand in less-developed countries (LDCs) can be attributed to the rapid growth in gross domestic products (GDP) and the relatively high energy intensity in LDCs. The statistical analysis confirms that the GDP elasticities of aggregate energy and oil demand are high and the energy price elasticities are relatively low for the 15 LDCs studied. The projection shows that the future oil and aggregate energy demands are likely to increase at fairly rapid rates in LDCs. Furthermore, there are reasons to believe that these high growth rates may be sustained.     

碳税的三重效应分析——碳税政策实施效应的比较

碳税是一种重要的环境经济手段,其设立初衷是将环境成本内部化,减少化石能源的消费和碳排放量。20世纪90年代以来,许多国家和地区探索实施了碳税。但作为一个干预经济运行的政策手段,碳税不仅会产生环境效应,还会产生经济效应和分配效应。这些效应互相影响,最终效果存在较大的不确定性:碳税的引入会在本国或本地区带来碳排放量的一定程度下降,但也可能引起"碳泄漏"。同时,由于碳税干扰了能源价格,可能加大能源成本,对工业生产竞争力,以及居民福利、就业等产生影响。既利用碳税实现碳减排,又要避免碳税对市场的扭曲,影响经济目标的实现,还要避免对贫困阶层的不利影响,同时达到这些目标实非易事,因此各国引入碳税前大多非常谨慎。特别是近几年,全球经济持续低迷,各国正设法推动制造业发展以提振经济走出疲软态势,对征收碳税的积极性有所下降。我国是一个发展中国家,正处于经济结构转型、多项重要改革同时推进的艰难转型期,在当前世界经济增长放缓的大背景下,保增长促就业的任务也很重,考虑到碳税三种效应的复杂性和不确定性,建议我国开征碳税应非常慎重。     

Estimating the effectiveness of a vehicle miles travelled tax in reducing particulate matter emissions

This study estimates the effectiveness of a vehicle miles travelled (VMT) tax in controlling mobile-source emissions of particulate matter (PM_2.5) in a non-attainment area located in northern Utah. Using a recently updated household-level dataset, the study finds no evidence of an endogenous relationship between choice of vehicle type and VMT. VMT elasticities are also estimated with respect to cost per mile that are in some cases larger in magnitude than those reported in previous studies. Based on vehicle emissions tests performed by the Houston Advanced Research Center, the study estimates the reduction in particulate emissions that would occur with two different sets of VMT tax rates. Principal findings are that a VMT tax rate of $0.003 per passenger car mile and $0.01 per light-duty truck mile (resulting in a mean annual tax burden of $128 per household in the first year) would reduce annual particulate emissions by between 7% and 11%, depending upon the degree of heterogeneity in household driving behaviour. Assuming constant elasticity, this means that at tax rates of $0.006 and $0.02 per mile for passenger cars and light-duty trucks, respectively (resulting in double the mean annual tax burden), annual particulate emissions would be reduced by between 12% and 23%. Both the advantages and limitations of the VMT tax are discussed.     

我国燃油税改革效应模拟分析

经历了十几年的讨论,燃油税改革方案终于在2009年出台并实施,改革后燃油税究竟会对我国宏观经济及各部门产生怎样的影响,倍受关注.基于此背景,采用环境CGE模型对改革前后的两种不同燃油税税率进行了量化分析,总体研究得出：从长期发展来看,燃油税改革有利于我国经济结构调整,减少能源消耗和降低碳排放;短期内会增加企业生产成本,抑制宏观经济增长,其中交通运输业和石油加工业受到的冲击最大,应引起有关部门重视.     

碳减排目标的实现机制比较与选择——基于数量型与价格型减排工具的模拟

基于2012年微观层面的社会核算矩阵(SAM)表,本文构建动态可计算的一般均衡(CGE)模型,分别设计碳交易和碳税情景加入该模型,模拟中国2012—2030年的宏观经济效应和部门结构效应。研究结果表明:就宏观效应来看,2030年碳交易和碳税情景的碳强度分别比基准情景下降了24.24%和26.487%,分别完成碳减排目标的55.052%和59.349%;碳交易情景下消费、投资、出口和进口出现较大波动,碳税情景下这些指标小幅上涨。就部门经济效应来看,能源部门受政策情景影响最大,其次是制造业部门,其他部门受到的影响较小;碳交易情景对各部门增加值有抑制作用,并对原油和天然气部门的消费产生较大冲击。就部门减排效应来看,制造业部门的减排效应较显著;碳税情景的减排效应优于碳交易情景。总体而言,单一实施碳交易或碳税政策,不能完全实现碳减排目标,碳税政策相对温和,可以考虑两种减排政策配合实施,以减缓对经济系统冲击,并实现碳减排目标。     

Packaging waste and the polluter pays principle: a taxation solution

Packaging waste has become a focus for attention by policy‐makers in a number of countries. This article offers a simple policy measure — a packaging tax or levy — which serves the required aims of policy, namely: reducing waste at source; increasing the rate of recycling; and consistency with the polluter pays principle. The tax is illustrated in the context of beverage containers in the UK and Japan. The merits of the proposal are its simplicity and flexibility. The article suggests that the relevant environmental damages are captured by waste disposal costs and litter. Other life cycle impacts, such as emissions from energy use, could be included but only if there are not more efficient ways of regulating them.     

The dynamics of artisanal and small-scale mining reform

Artisanal and small‐scale mining are activities that have long been established in many developing countries, employing millions of people globally, either directly or in affiliated industries. Also, such activities are deplored for their adverse environmental impacts and their general avoidance of governments, tax collectors and other regulators. Decades of work have gone into addressing these problems, but with limited overall progress in evidence. Going back to some of the key dynamic relationships involved in artisanal mining and small‐scale mining, the need for policy reform that gives consistent and effective incentives is argued to be the foundation on which other discussions about environmental protection, sustainability and livelihoods can be built.     

Economic Analysis of Selected Offshore Petroleum Arrangements

As a result of the current decline of oil prices, exploration decisions are more carefully analysed than ever before. At the same time various governments have introduced incentives to reinvest in exploration and development in order to maintain or increase activity. As a result, most exploration decisions are now being analysed as "incremental investments". This has the effect of "trapping" investments in areas where profits are currently being made. This in turn creates serious problems for those developing countries which would like to attract exploration. The paper analyses issues related to sliding scale formulae based on the ROR, and the economic impact of the size of the area to which fiscal terms apply.     

Heavy equipment maintenance wastes and environmental management in the mining industry

Maintenance wastes, if not managed properly, represent significant environmental issues for mining operations. Petroleum hydrocarbon liquid wastes were studied at an Australian site and a review of the literature and technology vendors was carried out to identify oil/water separation technologies. Treatment technologies and practices for managing oily wastewater, used across the broader mining industry in the Asia-Pacific region, were also identified. Key findings from the study were: (1) primary treatment is required to remove grease oil contamination and to protect secondary oily wastewater treatment systems from being overloaded; (2) selection of an effective secondary treatment system is dependent on influent oil droplet size and concentration, suspended solids concentration, flow rates (and their variability), environmental conditions, maintenance schedules and effectiveness, treatment targets and costs; and (3) oily wastewater treatment systems, based on mechanical separation, are favoured over those that are chemically based, as they simplify operational requirements. Source reduction, through housekeeping, equipment and reagent modifications, and segregation and/or consolidation of hydrocarbon waste streams, minimizes treatment costs, safety and environmental impact.     

Sources of funds for developing country petroleum development

The Third World debt crisis has drastically altered the options open to Third World countries to fund petroleum development. Restricted access to international capital markets means that developing countries are having to reconsider alternative financial options to achieve a satisfactory rate of petroleum development. Of these, only foreign direct investmentis capable of compensating for the loss of more traditional sources of funds. To this end, developing countries are revising and harmonizing prior restrictive direct investment rules and tax codes, with recent financial innovations further underwriting the process.     

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。     

The political economy of transnational oil

This paper identifies some of the major policies adopted by the public authorities of both the oil importing and oil exporting countries, as well as the business strategies followed by the major energy corporate groups. The significance of governmental policies and business strategies are often reflected in transnational political or economic relations, market structures and price formation. The focus of this paper is to ascertain the impact of those policies and strategies.