中国碳税政策实施效应研究综述
|
摘要
对中国碳税政策的环境效应、经济效应、收入分配效应的经济学研究进行回顾与评述,得出以下结论:第一,开征碳税对环境具有减排节能影响,具体效果决定于碳税的税率高低、征收方式、征收对象差异;第二,开征碳税在短期内对经济增长具有负面影响,从长期来看将对经济增长起促进作用;第三,碳税政策对收入分配具有累退效应。中国学者对碳税政策的影响研究取得一些进展,但研究深度和广度还不够,具体表现在开征碳税对居民生活减排的影响研究较少;现有文献假定碳税政策不能进行价格传导与实际情况不符等方面。
⑴ Background——With sustained and rapid economic development,China has become the largest CO2 emission country in the world in 2008. Reducing CO2 emissions is China's current severe environmental task. Depending on the background of different national conditions,foreign research results may not provide guidance and reference for China's successful implementation of the carbon tax policy. Therefore,research on the implementation impacts of carbon tax policies can provide theoretical guidance for the introduction and implementation of China's carbon taxes.⑵ Methods——The paper summarized,induced and reviewed the literatures on the environmental effects,economic effects and income distribution effects of China's carbon tax.⑶ Results——First,scholars affirm that a carbon tax will have the effect of reducing carbon emissions and saving energy on the environment. In the short term,a carbon tax will increase the efficiency of energy use by increasing the price of carbon-containing energy,and thus promote the reduction of emissions. In the long run,a carbon tax can promote companies' clean energy alternatives and clean technology innovations so as to promote the reduction of emissions,but the specific effects of carbon taxes on CO2 emission reductions depend on the tax rate,the way of levying carbon tax and the objects charged. Second,scholars believe that a carbon tax will have a short-term suppression and long-term promotion effect on economic growth. In the short term,a carbon tax will reduce the level of investment and exports through the price effect,which will have a negative impact on economic growth. Long-term carbon tax will promote the development of low-carbon industries and the innovation of clean technologies,which will have a positive impact on economic growth. Third,scholars believe that a carbon tax will lead to a rise in the price of consumer goods through tax transfer,which will reduce the disposable income of the residents. On the one hand,it will increase the income gap between urban and rural areas,and on the other hand,it will widen the gap between capital income and labor income. Therefore,a carbon tax is regressive.⑷ Conclusions and Discussions——Chinese scholars have made some progress in the study of effects of carbon tax,but the depth and breadth of study are not enough. First,Chinese scholars consider the effect of carbon tax on the environment mainly from the perspective of enterprise production. Carbon tax leads enterprises to make a decision on CO2 emission reduction by increasing the production cost of them. There are few literatures involving the study of household consumption,that is,the Levy of carbon tax will also increase the living cost of the residents and make the residents reduce CO2 emission in their consumption life. Second,Chinese scholars have analyzed that a carbon tax is conducive to environmental reduction through effective use of energy,low-carbon energy alternatives,and clean technology innovation through price mechanisms,but it does not take into account the factors that influence the transmission of carbon tax price. Third,Chinese scholars' studies on the environmental effect,economic effect,and income distribution effect of carbon taxes only consider the way in which carbon taxes increase the energy prices by increasing production costs to influence environment,economy,and income. However,there are few studies on the impact of tax revenue on the environment,economy and income distribution through the government's transfer payment. In the face of China's current severe task of reducing emissions and in order to successfully levy a carbon tax,China should carry out rigorous theoretical research and empirical analysis by combining China's conditions so as to achieve the best effect of carbon tax.
⑴ Background——With sustained and rapid economic development,China has become the largest CO2 emission country in the world in 2008. Reducing CO2 emissions is China's current severe environmental task. Depending on the background of different national conditions,foreign research results may not provide guidance and reference for China's successful implementation of the carbon tax policy. Therefore,research on the implementation impacts of carbon tax policies can provide theoretical guidance for the introduction and implementation of China's carbon taxes.⑵ Methods——The paper summarized,induced and reviewed the literatures on the environmental effects,economic effects and income distribution effects of China's carbon tax.⑶ Results——First,scholars affirm that a carbon tax will have the effect of reducing carbon emissions and saving energy on the environment. In the short term,a carbon tax will increase the efficiency of energy use by increasing the price of carbon-containing energy,and thus promote the reduction of emissions. In the long run,a carbon tax can promote companies' clean energy alternatives and clean technology innovations so as to promote the reduction of emissions,but the specific effects of carbon taxes on CO2 emission reductions depend on the tax rate,the way of levying carbon tax and the objects charged. Second,scholars believe that a carbon tax will have a short-term suppression and long-term promotion effect on economic growth. In the short term,a carbon tax will reduce the level of investment and exports through the price effect,which will have a negative impact on economic growth. Long-term carbon tax will promote the development of low-carbon industries and the innovation of clean technologies,which will have a positive impact on economic growth. Third,scholars believe that a carbon tax will lead to a rise in the price of consumer goods through tax transfer,which will reduce the disposable income of the residents. On the one hand,it will increase the income gap between urban and rural areas,and on the other hand,it will widen the gap between capital income and labor income. Therefore,a carbon tax is regressive.⑷ Conclusions and Discussions——Chinese scholars have made some progress in the study of effects of carbon tax,but the depth and breadth of study are not enough. First,Chinese scholars consider the effect of carbon tax on the environment mainly from the perspective of enterprise production. Carbon tax leads enterprises to make a decision on CO2 emission reduction by increasing the production cost of them. There are few literatures involving the study of household consumption,that is,the Levy of carbon tax will also increase the living cost of the residents and make the residents reduce CO2 emission in their consumption life. Second,Chinese scholars have analyzed that a carbon tax is conducive to environmental reduction through effective use of energy,low-carbon energy alternatives,and clean technology innovation through price mechanisms,but it does not take into account the factors that influence the transmission of carbon tax price. Third,Chinese scholars' studies on the environmental effect,economic effect,and income distribution effect of carbon taxes only consider the way in which carbon taxes increase the energy prices by increasing production costs to influence environment,economy,and income. However,there are few studies on the impact of tax revenue on the environment,economy and income distribution through the government's transfer payment. In the face of China's current severe task of reducing emissions and in order to successfully levy a carbon tax,China should carry out rigorous theoretical research and empirical analysis by combining China's conditions so as to achieve the best effect of carbon tax.
引文
[1]PROOST S,REGEMORTER D V.Economic effects of a carbon tax:With a general equilibrium illustration for Belgium[J].Energy Economics,1992,14(2):136-149.
[2]NAKATA T,LAMONT A.Analysis of the impacts of carbon taxes on energy systems in Japan[J].Energy Policy,2001,29(2):159-166.
[3]FLOROS N,VLACHOU A.Energy demand and energy-related CO2emissions in Greek manufacturing:Assessing the impact of a carbon tax[J].Energy Economics,2005,27(3):387-413.
[4]刘青.低碳经济背景下政府补贴政策设计和制造商决策优化[D].南京:东南大学,2015:13-14.
[5]王俊杰,史丹,张成.能源价格对能源效率的影响:基于全球数据的实证分析[J].经济管理,2014,36(12):13-23.
[6]姚昕,刘希颖.基于增长视角的中国最优碳税研究[J].经济研究,2010,45(11):48-58.
[7]许士春,张文文,戴利俊.基于CGE模型的碳税政策对碳排放及居民福利的影响分析[J].工业技术经济,2016,35(5):52-59.
[8]朱永彬,刘晓,王铮.碳税政策的减排效果及其对我国经济的影响分析[J].中国软科学,2010(4):1-9,87.
[9]周丹,赵子健.基于地区CGE模型的碳税效应研究:以上海为例[J].生态经济,2015,31(4):24-28.
[10]张会敏,顾六宝.中国碳税制度对经济增长与能源结构的影响研究[J].湖南社会科学,2015(3):111-114.
[11]陈明生.碳税征收提高能源效率的作用机制研究[J].中国政法大学学报,2017(5):112-122,160.
[12]赵文会,毛璐,王辉,等.征收碳税对可再生能源在能源结构中占比的影响:基于CGE模型的分析[J].可再生能源,2016,34(7):1086-1095.
[13]向国成,邝劲松,钟世虎.碳税规制的清洁技术偏向效应研究:一个分工视角[J].南方经济,2016(9):108-116.
[14]龙飞,祁慧博,刘笑萍,等.碳税情景下企业碳减排技术创新的响应机理与系统仿真[J].技术经济,2016,35(8):92-98.
[15]慕艳芬,马祖军,聂佳佳.碳税政策下竞争性企业低碳技术选择和技术许可研究[J].软科学,2017,31(9):115-119.
[16]高鹏飞,陈文颖.碳税与碳排放[J].清华大学学报(自然科学版),2002(10):1335-1338.
[17]苏明,傅志华,许文,等.我国开征碳税问题研究[J].经济研究参考,2009(72):2-16.
[18]娄峰.碳税征收对我国宏观经济及碳减排影响的模拟研究[J].数量经济技术经济研究,2014,31(10):84-96,109.
[19]魏庆坡.碳交易与碳税兼容性分析:兼论中国减排路径选择[J].中国人口·资源与环境,2015,25(5):35-43.
[20]聂华林,周建鹏,张华.基于减排效应的能源类企业碳税政策的优化选择研究[J].资源科学,2011,33(10):1906-1913.
[21]许士春,张文文.不同返还情景下碳税对中国经济影响及减排效果:基于动态CGE的模拟分析[J].中国人口·资源与环境,2016,26(12):46-54.
[22]李岩岩,兰玲,陆敏.碳税对工业企业节能减排影响的模拟分析[J].统计与决策,2017(16):174-177.
[23]夏良杰,郝旺强,吴梦娇.碳税规制下基于转移支付的供应链减排优化研究[J].经济经纬,2015,32(4):114-120.
[24]李剑,苏秦.考虑碳税政策对供应链决策的影响研究[J].软科学,2015,29(3):52-58,83.
[25]熊榆,罗青林.碳税约束下零售商减排成本分担合同研究[J].科技管理研究,2016,36(9):204-209.
[26]姜跃,韩水华.碳税规制下供应商参与对企业减排决策的影响分析[J].软科学,2016,30(6):43-48.
[27]魏涛远,格罗姆斯洛德.征收碳税对中国经济与温室气体排放的影响[J].世界经济与政治,2002(8):47-49.
[28]刘洁,李文.征收碳税对中国经济影响的实证[J].中国人口·资源与环境,2011,21(9):99-104.
[29]陈明生,邵雪松.碳税征收对我国能源密集型产业的影响研究:以钢铁业为例[J].学习与实践,2013(1):26-31.
[30]赵玉焕,范静文.碳税对能源密集型产业国际竞争力影响研究[J].中国人口·资源与环境,2012,22(6):45-51.
[31]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,2009,28(6):48-51,95.
[32]贺菊煌,沈可挺,徐嵩龄.碳税与二氧化碳减排的CGE模型[J].数量经济技术经济研究,2002(10):39-47.
[33]张剑英,陈桂东,孟建东.碳税对中国经济和就业的影响[J].经济纵横,2011(10):39-41.
[34]管治华.碳税征收对经济增长与产业结构影响的实证分析[J].经济问题,2012(5):42-45.
[35]魏纪林,刘国龙.碳关税本质及其对我国国际贸易的影响[J].学术交流,2013(12):67-71.
[36]林伟明,戴永务,余建辉.碳税政策对造纸产业国际竞争力的影响研究[J].国际贸易问题,2015(4):157-166.
[37]张友国.碳税对我国进出口贸易的影响研究[J].中国地质大学学报(社会科学版),2015,15(6):1-10,167.
[38]刘绘珍.碳税政策对我国工业企业技术创新行为的政策绩效研究[J].工业技术经济,2017,36(9):73-77.
[39]汪曾涛.基于我国碳税税负归宿的税收政策研究[J].商业时代,2009(12):95-97.
[40]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,2009,28(06):48-51.
[41]苏明,傅志华,许文,等.碳税的中国路径[J].环境经济,2009(9):10-22.
[42]张晓娣.中国开征碳税对价格、福利及公平影响的测度[J].南方经济,2014(7):58-72.
[43]王文举,范允奇.碳税对区域能源消费、经济增长和收入分配影响实证研究[J].长江流域资源与环境,2012,21(4):442-447.
[44]BOVENBERG A L,GOULDER L H,GURNEY D J.Efficiency costs of meeting industry-distributional constraints under environmental permits and taxes[J].RAND Journal of Economics,2005:951-971.
[2]NAKATA T,LAMONT A.Analysis of the impacts of carbon taxes on energy systems in Japan[J].Energy Policy,2001,29(2):159-166.
[3]FLOROS N,VLACHOU A.Energy demand and energy-related CO2emissions in Greek manufacturing:Assessing the impact of a carbon tax[J].Energy Economics,2005,27(3):387-413.
[4]刘青.低碳经济背景下政府补贴政策设计和制造商决策优化[D].南京:东南大学,2015:13-14.
[5]王俊杰,史丹,张成.能源价格对能源效率的影响:基于全球数据的实证分析[J].经济管理,2014,36(12):13-23.
[6]姚昕,刘希颖.基于增长视角的中国最优碳税研究[J].经济研究,2010,45(11):48-58.
[7]许士春,张文文,戴利俊.基于CGE模型的碳税政策对碳排放及居民福利的影响分析[J].工业技术经济,2016,35(5):52-59.
[8]朱永彬,刘晓,王铮.碳税政策的减排效果及其对我国经济的影响分析[J].中国软科学,2010(4):1-9,87.
[9]周丹,赵子健.基于地区CGE模型的碳税效应研究:以上海为例[J].生态经济,2015,31(4):24-28.
[10]张会敏,顾六宝.中国碳税制度对经济增长与能源结构的影响研究[J].湖南社会科学,2015(3):111-114.
[11]陈明生.碳税征收提高能源效率的作用机制研究[J].中国政法大学学报,2017(5):112-122,160.
[12]赵文会,毛璐,王辉,等.征收碳税对可再生能源在能源结构中占比的影响:基于CGE模型的分析[J].可再生能源,2016,34(7):1086-1095.
[13]向国成,邝劲松,钟世虎.碳税规制的清洁技术偏向效应研究:一个分工视角[J].南方经济,2016(9):108-116.
[14]龙飞,祁慧博,刘笑萍,等.碳税情景下企业碳减排技术创新的响应机理与系统仿真[J].技术经济,2016,35(8):92-98.
[15]慕艳芬,马祖军,聂佳佳.碳税政策下竞争性企业低碳技术选择和技术许可研究[J].软科学,2017,31(9):115-119.
[16]高鹏飞,陈文颖.碳税与碳排放[J].清华大学学报(自然科学版),2002(10):1335-1338.
[17]苏明,傅志华,许文,等.我国开征碳税问题研究[J].经济研究参考,2009(72):2-16.
[18]娄峰.碳税征收对我国宏观经济及碳减排影响的模拟研究[J].数量经济技术经济研究,2014,31(10):84-96,109.
[19]魏庆坡.碳交易与碳税兼容性分析:兼论中国减排路径选择[J].中国人口·资源与环境,2015,25(5):35-43.
[20]聂华林,周建鹏,张华.基于减排效应的能源类企业碳税政策的优化选择研究[J].资源科学,2011,33(10):1906-1913.
[21]许士春,张文文.不同返还情景下碳税对中国经济影响及减排效果:基于动态CGE的模拟分析[J].中国人口·资源与环境,2016,26(12):46-54.
[22]李岩岩,兰玲,陆敏.碳税对工业企业节能减排影响的模拟分析[J].统计与决策,2017(16):174-177.
[23]夏良杰,郝旺强,吴梦娇.碳税规制下基于转移支付的供应链减排优化研究[J].经济经纬,2015,32(4):114-120.
[24]李剑,苏秦.考虑碳税政策对供应链决策的影响研究[J].软科学,2015,29(3):52-58,83.
[25]熊榆,罗青林.碳税约束下零售商减排成本分担合同研究[J].科技管理研究,2016,36(9):204-209.
[26]姜跃,韩水华.碳税规制下供应商参与对企业减排决策的影响分析[J].软科学,2016,30(6):43-48.
[27]魏涛远,格罗姆斯洛德.征收碳税对中国经济与温室气体排放的影响[J].世界经济与政治,2002(8):47-49.
[28]刘洁,李文.征收碳税对中国经济影响的实证[J].中国人口·资源与环境,2011,21(9):99-104.
[29]陈明生,邵雪松.碳税征收对我国能源密集型产业的影响研究:以钢铁业为例[J].学习与实践,2013(1):26-31.
[30]赵玉焕,范静文.碳税对能源密集型产业国际竞争力影响研究[J].中国人口·资源与环境,2012,22(6):45-51.
[31]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,2009,28(6):48-51,95.
[32]贺菊煌,沈可挺,徐嵩龄.碳税与二氧化碳减排的CGE模型[J].数量经济技术经济研究,2002(10):39-47.
[33]张剑英,陈桂东,孟建东.碳税对中国经济和就业的影响[J].经济纵横,2011(10):39-41.
[34]管治华.碳税征收对经济增长与产业结构影响的实证分析[J].经济问题,2012(5):42-45.
[35]魏纪林,刘国龙.碳关税本质及其对我国国际贸易的影响[J].学术交流,2013(12):67-71.
[36]林伟明,戴永务,余建辉.碳税政策对造纸产业国际竞争力的影响研究[J].国际贸易问题,2015(4):157-166.
[37]张友国.碳税对我国进出口贸易的影响研究[J].中国地质大学学报(社会科学版),2015,15(6):1-10,167.
[38]刘绘珍.碳税政策对我国工业企业技术创新行为的政策绩效研究[J].工业技术经济,2017,36(9):73-77.
[39]汪曾涛.基于我国碳税税负归宿的税收政策研究[J].商业时代,2009(12):95-97.
[40]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,2009,28(06):48-51.
[41]苏明,傅志华,许文,等.碳税的中国路径[J].环境经济,2009(9):10-22.
[42]张晓娣.中国开征碳税对价格、福利及公平影响的测度[J].南方经济,2014(7):58-72.
[43]王文举,范允奇.碳税对区域能源消费、经济增长和收入分配影响实证研究[J].长江流域资源与环境,2012,21(4):442-447.
[44]BOVENBERG A L,GOULDER L H,GURNEY D J.Efficiency costs of meeting industry-distributional constraints under environmental permits and taxes[J].RAND Journal of Economics,2005:951-971.