摘要
低碳绿色发展作为我国全面现代化,即"五位一体"发展战略的最重要组成部分之一,各种体制机制的调整也是为此服务。本文构建了一个劳动不可分情形下的RBC模型,并在模型中引入商品税、劳动所得税、资本所得税和碳税。在此基础上,探讨各种税收政策调整的绿色发展效应。从均衡条件得到:商品税和所得税影响生产要素的配置,进而影响产出和环境;碳税影响减排和产出的配置,进而影响产出和环境。利用中国1978-2015年的宏观经济和财政数据估计模型参数。定量结果表明:商品税率冲击对产出和污染排放变动的冲击最大,碳税率冲击也是引起环境变量变动的重要因素;减税政策均能引起产出增长,而碳税率提高则能改善环境质量。为了实现绿色发展,我国未来一段时期应该加大减税力度,与此同时,提高碳税率。
Reforms on most institutions nowadays in China are aiming for realizing green development, which is one of the most important development strategies. By introducing commodity tax, labor-income tax, capital-income tax, and carbon tax into basic RBC model of non-divided labor, we in this paper describe potential effects that tax policies exert on green development. Equillibrium conditions show that commodity tax and income tax affect economy and environment through production element allocation, while the effect of carbon tax is via allocation of emission-cut and output. Empirical results indicate that the impact of commodity tax shocks on output and pollution emissions is most and tax-reduction related policies promote output growth, while increasing carbon tax rate improves environmental quality. China in long future periods for green development should reduce tax burdens and raise carbon tax rate yet.
出处
《财政研究》
CSSCI
北大核心
2017年第7期102-112,F0003,共12页
Public Finance Research
关键词
税收政策
碳税
绿色发展
Taxation Policy
Carbon Tax
Green Development
