基于鲍莫尔-奥茨税的德国排污费制度的经济分析

发布时间：2018-06-16 23:33

本文选题：排污费 + 鲍莫尔-奥茨税　；参考：《中国人口.资源与环境》2012年10期

【摘要】：1970年以来,排污费制度成为欧洲各国进行水质管理和环境保护的普遍政策。其中,德国的排污费制度是以鲍莫尔-奥茨税为理论模型构筑的,是欧洲最典型的排污费制度。通过对德国排污费制度的深入分析,可以发现这一制度的积极效应和局限性,从而有助于推进和完善环境经济政策的理论基础和政策设计。本文采用价格差模型和目的税模型对德国排污费制度进行实证分析发现:一方面,德国的排污费制度对控制污水排放起到了一定积极作用;另一方面,德国的排污费制度未能充分发挥其在资源配置方面的作用,特别是价格差模型使得对基准以下的残余污染的课税基本上变得没有任何意义,也降低了费用效率性,因而通过排污费来进行污染控制的意义无法完全体现出来。基于这一分析结果,提出建议:第一,环境经济政策应该突破通过单一的政策分析来探讨费用效率性,要把重点放在通过精密的政策组合分析来达成多个政策目标上;第二,在今后的环境政策设计上,要明确地把分配问题缓和政策放到分析框架中的政策组合分析加以发展深化将会变得非常重要。
[Abstract]:Since 1970, the pollutant discharge fee system has become a universal policy of water quality management and environmental protection in European countries. Among them, the German emission fee system is based on the Baumol Oates tax as the theoretical model and is the most typical pollutant discharge fee system in Europe. The positive effect of this system can be found through the in-depth analysis of the system of discharge fee in Germany. In this paper, the price difference model and the target tax model are used to make an empirical analysis on the German emission fee system. On the one hand, the German emission fee system has played a positive role in controlling the sewage discharge; on the other hand, the German sewage discharge system is used. The fee system fails to give full play to its role in the allocation of resources, especially the price difference model makes the taxation of residual pollution below the benchmark less meaningful and less efficient. Therefore, the significance of pollution control through pollutant discharge can not be fully reflected. Based on this analysis, it is proposed. Suggestions: first, the environmental and economic policy should break through a single policy analysis to explore the efficiency of the cost. We should focus on achieving a number of policy objectives through the precision policy combination analysis. Second, in the future environmental policy design, it is necessary to put the distribution question mitigation policy into the policy composition of the analysis framework clearly. It will become very important to analyze and deepen the development.
【作者单位】：武汉大学经济与管理学院;
【基金】：国家社科基金项目“环境税经济效应分析研究”(编号:11BJY132)
【分类号】：X196

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