石油国内税的价格效应——基于垂直市场结构的研究  

Price Effect of Domestic Oil Tax:A Study based on Vertically-related Markets

作　　者：孙泽生[1] 

机构地区：[1]浙江科技学院经济管理学院

出　　处：《世界经济研究》2009年第11期50-56,共7页World Economy Studies

基　　金：教育部人文社会科学基金项目"贸易媒介视角的资源性定价研究--以国内税为例"(08JC790098);浙江省社会科学基金项目"寡头市场结构下的资源性商品定价研究"(08CGJJ008YBX)的阶段性成果

摘　　要：石油进口国的国内税政策不仅影响消费者价格,还通过垂直市场结构传导影响石油公司买卖价差和国际石油价格。本文发现,在生产与贸易中介环节的不同市场结构组合下,石油国内税的价格效应明显不同。如果石油公司间竞争不强,国内税价格传递弹性为负,国际价格下降而石油公司要价上升;如果石油公司间竞争很强,国内税价格传递弹性为正,国际价格和石油公司要价同向下降。结合美国、欧盟和日本的需求弹性特征,实证结果支持了本文的理论分析结果,也为美国、欧盟和日本实际国内税率与最优税率的偏离提供了证据。Domestic oil tax influences not only consumer price,but also oil company's bid-ask price and international oil price by vertically-related markets.We find that price effect of domestic oil tax differs significantly under different market structure combination between oil production and intermediation sector.Price transmission elasticity of domestic oil tax is negative when competition between oil companies was weak,which means that international price drops and bid price of oil companies increases,while being positive when competition was strong.The empirical study supports the theoretical conclusion based on U.S.,EU and Japan data when demand elasticity of individual nations was taken into account.The price effect conclusion could explain the departure between actual oil tax rate and optimal tax rate of major oil import countries.

关 键 词：石油国内税 价格效应 垂直市场结构 

分 类 号：F812.42[经济管理—财政学] F426.22