基于环境质量的动态经济系统最优税收政策  

Optimal Taxation Policy of Dynamic Economy System Based on Environment Quality

作　　者：郭俊华[1] 李寿德[2] 

机构地区：[1]上海交通大学国际与公共事务学院,上海200030 [2]上海交通大学安泰经济与管理学院,上海200052

出　　处：《武汉理工大学学报（信息与管理工程版）》2010年第3期478-481,506,共5页Journal of Wuhan University of Technology：Information & Management Engineering

基　　金：国家自然科学基金资助项目（70573073;70873084）; 教育部人文社会科学研究规划基金资助项目（09YJA630096）; 上海市教委科研创新重点基金资助项目（09ZS27）; 上海市浦江人才计划基金资助项目（08PJC026）

摘　　要：环境会影响生产的可持续性以及社会福利,而生产的进行不可避免地要使用资源并造成对环境的污染,从而降低环境资源的质量和数量。构造了一个基于环境质量的动态经济模型,并探讨了该系统的最优税收政策问题,得出了基于环境质量的动态经济系统最优总税率,以及外生政策变量r1、r2的最优比例。Sustainable production and society welfare are significantly affected by environment.However,production unavoidably consumes resource and causes environment pollution,which reduces quality and quantity of environment resources.A dynamic economy model was established based on environment quality and optimal taxation policy issues of this system was also discussed.The optimal overall tax rate of dynamic economy system was provided based on environment quality.Ratio of r1 to r2 of external policy variables was optimized as well.

关 键 词：环境质量 动态经济 最优增长路径 

分 类 号：F276[经济管理—企业管理]