环境税“双重红利”假说的再检验——基于地方税视角的分析  

Re-examination of “Double Dividend” Hypothesis of Environmental Tax:Based on the View of Local Tax

作　　者：梁伟[1,2] 张慧颖[2] 姜巍 

机构地区：[1]济南大学,山东济南250022 [2]天津大学,天津300072

出　　处：《财贸研究》2013年第4期110-117,125,共9页Finance and Trade Research

基　　金：国家自然科学基金项目"人口密集区能源流动及其综合效应分析--以山东省为例"(40801234);山东省社会科学规划研究重点项目"山东省生态环境竞争力评价体系研究"(09BJGJ17);全国统计科学研究计划项目"生态环境竞争力统计指标体系理论研究及实证分析"(2010LC26)资助

摘　　要：基于地方税视角,将环境税税收全部归入地方财政收入,利用CGE模型对环境税"双重红利"假说进行检验,结果显示:科学合理的税率、税收返还方式以及环境税对其他扭曲性税种的部分替代可以促进"双重红利"目标的实现,也即在减少二氧化碳排放、改善环境质量的同时实现就业增加或GDP增长。不过,以上方案会在一定程度上削弱环境税的减排效果。Based on the view of local tax, taking environmental taxes into local fiscal revenue, this paper uses CGE model to re-examine the "double dividend" hypothesis of environmental tax. The study shows that scientific and reasonable tax rate and return can promote the realization of the "double dividend". That is to say, increased employment or GDP growth can be achieved in reducing carbon dioxide emissions and improving the quality of the environment at the same time. However, to some extent, the tax return will weaken the effect of emission reduction.

关 键 词：环境税 双重红利 税收返还 

分 类 号：F7[经济管理—产业经济]