能源资源税改革对我国城镇居民的收入分配效应——基于投入产出模型的分析
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摘要
基于投入产出分析方法,将城镇居民按照收入水平高低分为7个收入阶层,通过计算Suits指数值分析了我国能源资源税由从量征收向从价征收改革对城镇居民的收入分配效应.研究指出:单独实施煤炭资源税或天然气资源税改革具有累退效应,不利于收入分配公平;单独实施石油资源税改革则具有累进效应,有利于收入分配公平;在当前税率下同时实施3种能源资源税改革对收入分配公平基本没有影响;同时,需要关注能源资源税改革对低收入群体的影响,针对能源资源税改革导致低收入群体消费支出增加的情况,应制定相应补贴政策,降低对其福利水平的负面影响.
Based on the input-output model, the urban households of China were divided into seven income groups according to their income level, and the income distributional effects on urban households of converting the energy resource tax from volume-based tax into ad valorem tax were analyzed in this paper. According to the results, it would be regressive income distributional effects if only implementing coal resource tax reform or natural gas resource tax reform separately, which was not beneficial to income distribution fairness; but it would be progressive income distributional effects if only implementing oil resource tax reform which was beneficial to income distribution fairness; however, it would be almost no impacts on income distribution fairness if coal, oil and natural gas resource taxes reform under current tax rate were implemented simultaneously. Specifically, the impacts of energy resource tax reform on low income groups should be paid more attention to, and appropriate subsidy policies should be designed in order to reduce the negative impacts on the welfare of the low income groups as their consumption expenditure would be increased.
Based on the input-output model, the urban households of China were divided into seven income groups according to their income level, and the income distributional effects on urban households of converting the energy resource tax from volume-based tax into ad valorem tax were analyzed in this paper. According to the results, it would be regressive income distributional effects if only implementing coal resource tax reform or natural gas resource tax reform separately, which was not beneficial to income distribution fairness; but it would be progressive income distributional effects if only implementing oil resource tax reform which was beneficial to income distribution fairness; however, it would be almost no impacts on income distribution fairness if coal, oil and natural gas resource taxes reform under current tax rate were implemented simultaneously. Specifically, the impacts of energy resource tax reform on low income groups should be paid more attention to, and appropriate subsidy policies should be designed in order to reduce the negative impacts on the welfare of the low income groups as their consumption expenditure would be increased.
引文
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[2]Cornwell A,Greedy J,1996,“Carbon taxation,prices and inequality in Australia”,Fiscal Studies,Vol.17(3):21-38.
[3]Callan T,Lyons S,Scott S,et al.2009,“The distributional implications of a carbon tax in Ireland”,Energy Policy,Vol.37(2):407-412.
[4]Feng K,Hubacek K,Greedy J,et al,Distributional Effects of Climate Change Taxation:The Case of the UK[J].Environmental Science&Technology,2010,44(10):3670-3676.
[5]张明文,张金良,谭忠富,等.碳税对经济增长?能源消费与收入分配的影响分析[J].技术经济2009,(6):48-51.Zhang Mingwen,Zhang Jinliang,Tan Zhongfu,et al.Analysis on effects of carbon taxation on economic development,energy consumption and income distribution[J].Technology Economics,2009,(6):48-51.
[6]Jiang,Z.&Shao,S.Distributional effects of a carbon tax on Chinese households:A case of Shanghai[J].Energy Policy,2014,73:269-277.
[7]Wang Q,Hubacek K,Feng K,et al.Distributional effects of carbon taxation[J].Applied Energy,2016,184:1124-1131.
[8]Sun W,Ueta K.The distributional effects of a China carbon tax:a rural-urban assessment[J].The Kyoto Economic Review,2011,80(2):188-206.
[9]Liang Q M,Wang Q.Assessing the Distributional Impacts of Carbon Tax among Households across Different Income Groups:The Case of China[J].Energy&Environment,2016,24(7/8):1323-1346.
[10]Callan T,Lyons S,Scott S,et al.The distributional implications of a carbon tax in Ireland[J].Energy Policy,2009,37(2):407-412.
[11]Gonzalez F.Distributional effects of carbon taxes:The case of Mexico[J].Energy Economics,2012,34(6):2102-2115.
[12]樊勇,张宏伟.碳税对我国城镇居民收入分配的累退效应与碳补贴方案设计[J].经济理论与经济管理,2013,(7):81-91.Fan Yong,Zhang Hongwei.Income distribution impacts of carbon tax on Chinese urban residents and the design of carbon subsidy scheme[J].Economic Theory and Business Management,2013,(7):81-91.
[13]李虹,董亮,谢明华.取消燃气和电力补贴对我国居民生活的影响[J].经济研究,2011(2):100-112.Li Hong,Dong Liang,Xie Minghua.A study on the comprehensive evaluation and optimization of how removing gas and electricity subsidies would affect households'living[J].Economic Research Journal,2011(2):100-112.
[14]蒋竺均,邵帅.取消化石能源补贴对我国居民收入分配的影响--基于投入产出价格模型的模拟分析[J].财经研究,2013,39(8):17-27.Jiang Zhu-jun,Shao Shuai.effects of the cancellation of fossil fuel subsidies on income distribution in China:a simulation analysis based on the Input-Output price model[J].Journal of Finance and Economics,2013,39(8):17-27.
[15]郭菊娥,钱冬,吕振东,等.煤炭资源税调整测算模型及其效应研究[J].中国人口˙资源与环境,2011,(21):78-84.Guo Jue,Qian Dong,Lv Zhendong,et al.Analysis on model and effects of coal resource tax adjustment[J].China Population,Resources and Environment,2011,(21):78-84.
[16]林伯强,刘希颖,邹楚沅,等.资源税改革:以煤炭为例的资源经济学分析[J].中国社会科学,2012,(2):58-78.Lin Boqiang,Liu Xiying,Zou Chuyuan,et al.Resource tax reform:Acase study of coal from the perspective of resource economics[J].Social Sciences in China,2012,(2):58-78.
[17]Zhang Z,Guo J,Qian D,et al.Effects and mechanism of influence of china's resource tax reform:a regional perspective[J].Energy Economics,2013,36(C):676-685.
[18]Suits D.Measurement of Tax progressivity[J].American Economic Review,1977,67:747-752.
[19]国家统计局.2011年中国城市(镇)生活与价格年鉴[M].北京:中国统计出版社,2011.Nation Bureau of Statistics,China Urban Life and Price Yearbook2011[M].Beijing:China Statistics Press,2011.
[20]国家统计局.2011中国统计年鉴[M].北京:中国统计出版社,2011.Nation Bureau of Statistics,China Statistical Yearbook 2011[M].Beijing:China Statistics Press,2011.
[21]Chen Q,Dietzenbacher E,Los B,et al,Partially Endogenized Consumption:A New Method to Incorporate the Household Sector into Input-Output Models[C].18th International Input-Output Conference,2010.