环境政策工具组合的次优改进效应

发布时间：2018-05-12 16:53

本文选题：税收与管制 + 政策组合　；参考：《首都经济贸易大学学报》2016年02期

【摘要】：政府通常利用政策组合实现环境治理目标,许多文献研究了这种实践的次优改进特征。通过构建理论模型,研究管制政策与税收政策组合的次优改进及其实现方法,结果表明在信息不完全的情况下,对产生较大边际外部成本的行为予以管制,则税收政策与管制政策的组合比单独使用某个政策更具效率,此时,税率为边际社会成本的加权平均,管制通过边际社会成本和权重来影响税率的设定,进而实现税收与管制政策的协同。理论模型的启示是:合理使用政策组合有利于更好地实现环境治理目标。对此,基于浙江省"五水共治"的治污实践,运用该省化纤行业的数据验证了本文的研究结论。
[Abstract]:The government usually uses policy combination to achieve environmental governance goals. Many literatures have studied the sub-optimal improvement characteristics of this practice. By constructing a theoretical model, this paper studies the sub-optimal improvement of the combination of regulatory policy and tax policy and its implementation method. The results show that the behavior with large marginal external cost can be regulated under the condition of incomplete information. Then the combination of tax policy and regulation policy is more efficient than using a policy alone. In this case, the tax rate is the weighted average of marginal social cost, and regulation influences the setting of tax rate through marginal social cost and weight. Then realize the coordination of tax and regulation policy. The enlightenment of the theoretical model is that rational use of policy combination is conducive to achieving the goal of environmental governance. Based on the pollution control practice of "five Water treatment" in Zhejiang Province, the data of chemical fiber industry in Zhejiang Province are used to verify the conclusion of this paper.
【作者单位】：浙江工商大学金融学院;
【基金】：教育部人文社会科学研究规划基金项目“基于税收归宿视角的收入再分配理论与实证研究”(11YJA790036) 浙江省社科联重点课题“税收归宿对收入分配影响的理论与实证”(2011Z28)
【分类号】：F812.0

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