摘要
构建包含生猪养殖户、政府、消费者3个利益相关主体的一般均衡模型,从工艺改造和末端治理两个层面剖析环境税对畜禽养殖户污染减排的内在影响机制,并基于中国2007~2020年省级面板数据,实证检验了环境税与生猪养殖业污染物排放量之间的非对称关系,进而核算出能够激励养殖户进行减排投资的合理税率区间.结果发现:随着环境税率的增加,生猪养殖业的污染物排放量表现出先增后减的倒U型特征;当税率达到5.20~5.75元/污染当量区间时,养殖户才有动力进行减排投资活动.机制分析结果表明,环境税倒逼养殖户安装污染处理设备和改用精饲料是其主要路径,贡献度分别为34.19%和23.34%.环境税的减排效应在重点发展区和约束发展区更为明显,且相较于中规模养殖户,需设定更高的税率才能激励大规模生猪养殖户进行减排投资.
This study constructed a general equilibrium model with hog farmers,the government,and consumers as its stakeholders.It then examined how environmental taxes affect livestock and poultry producers'efforts to reduce pollution at the two levels that include the modification of processes and end-of-pipe treatment.Using provincial-level panel data from 2007~2020 in China,we empirically investigated the asymmetric relationships between environmental taxes and pollutant emissions by large-scale hog farmers.This paper also evaluated an appropriate range of tax rates that can incentivize farmers to actively participate in emission reduction investments.The results showed that,as the environmental tax rate went up,pollutant emissions from the hog farming industry went up first and then down in an inverted U shape.Once the tax rate hit a range of 5.20 to 5.75 CNY per pollution equivalent,farmers were inclined to allocate their resources into endeavors that aim to mitigate pollution.The mechanism analysis revealed that the emission reduction effect of environmental taxes mainly came from two sources:the acquisition of pollution treatment equipment(contributing 34.19%)and the transition to concentrate feed(contributing 23.34%).The abatement effect of the environmental tax was particularly obvious in areas designated as critical development zones and constrained development zones.To incentivize large-scale hog farmers to invest in abatement measures,a higher tax rate is required in comparison to medium-scale farms.
作者
范东寿
杨福霞
张巧丹
FAN Dong-shou;YANG Fu-xia;ZHANG Qiao-dan(College of Economics and Management,Huazhong Agricultural University,Wuhan 430070,China)
出处
《中国环境科学》
EI
CAS
CSCD
北大核心
2024年第6期3480-3491,共12页
China Environmental Science
基金
国家自然科学基金资助项目(71874064,72274073)。
关键词
环境保护税
污染物减排
内在机制
合理税率区间
生猪养殖业
environmental tax
pollutant reduction
intrinsic mechanism
appropriate tax rate range
hog farming industry
