摘要
本文在异质性企业采用差异化研发策略的假设下,构建动态一般均衡模型来模拟不同类型环境财税政策对经济效益和生态效益的影响差异,发现"环境税+绿色技术研发补贴+生产者绿色价格补贴"、"环境税+绿色技术研发补贴+政府绿色采购"、"环境税+绿色技术研发补贴+消费者绿色价格补贴"等政策组合,会从环境污染排放处罚和环境技术研发激励两方面来约束企业的生产行为,在保证经济增长的同时实现环境治理。因此,在我国环境税出台后,政府可借鉴PPP模式,通过投入母基金的形式,引入社会资本,设置环保专项基金,实现专款专用,优化配置环境财税体系,从而实现经济增长和环境治理的协调发展。
The public attributes of environment and the consideration of economic entities to internalize interests will inevitably bring about environmental pollution problems,and our nonperfect environmental taxation system exacerbates the problems. The paper constructs a dynamic general equilibrium model to simulate the effect of the implementation of environmental tax policies on the economic and ecological benefits under the assumption that heterogeneous enterprises have different RD strategies,and finds the policy mixes ″environmental tax ＋ subsidy for RD ＋ producer price subsidy ″,″environmental tax ＋ subsidy for RD ＋ government green procurement ″and ″environmental tax ＋ subsidy for RD ＋ consumer price subsidy ″can constrain the production behavior of enterprise by penalizing environmental pollution and inspiring environmental RD to ensure the economic growth and achieving environmental governance.Therefore,after issuing the environmental taxes,the government can make use of PPP model,introduce social capital by investing funds in the form of mother funds,set up special funds for the environment,earmark a fund for its specified purpose only,optimize the allocation of environmental taxation system,in order to achieve the coordinated development of economic growth and environmental governance.
作者
童健
武康平
薛景
Tong Jian1, Wu Kangping2 , Xue Jing3(1.School of Public Finance and Tax, Central University of Finance and Economics, Beijing 100081, China; 2.School of Economics and Management, Tsinghua University, Beijing 100084, China; 3.School of Economics, Dongbei University of Finance and Economics, Dalian 116023, China)
出处
《南开经济研究》
CSSCI
北大核心
2017年第6期40-58,共19页
Nankai Economic Studies
基金
国家社会科学基金后期资助项目"环境规制与经济可持续发展研究"(15FJY013)
环境保护部财政项目"统筹环境与经济协调发展--环境经济形势分析"(2110105)
环境保护部环境规划院项目"东北地区环境经济协调发展模式研究"(2017A26)资助
关键词
环境税
绿色技术研发补贴
环保专项基金
经济增长
环境治理
Environmental Taxes
Subsidies for Green Technological R＆D
Special Funds for the Environment
Economic Growth
Environmental Governance
