关于碳税设计中的次优选择研究  

Research on the Suboptimum Choice in the Design of China's Carbon Tax

作　　者：薛钢[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430071

出　　处：《中国人口·资源与环境》2010年第12期26-30,共5页China Population,Resources and Environment

基　　金：2010年中南财经政法大学基本科研业务费资助项目"我国税收征管效率研究(No.31541010901)"成果

摘　　要：在众多气候保护政策中,碳税被认为是最有效的减排措施。在现有的经济分析中,碳税更多地是从效率最大化的目标进行设计,建立碳税制度控制CO2的排放量,引导资源配置优化,实现环境外部成本完全内部化,甚至实现"双重红利"效应。但是,作为税制优化的一个重要环节,由于信息、行政管理等方面的困难,以及财政收入目标的限制,碳税制度的设计必然带有一定程度的扭曲性,从而难以实现其效率最大化的最优税收目标。尤其在我国现行的税制环境下,必须在税制改革整体框架内考虑碳税制度的设计,正视经济效率与社会公平、税收收入、征管成本等多元化政策目标的内在矛盾。本文认为应该通过协调碳税制度效率激励与收入融资之间的冲突、引导碳税制度规避累退性、降低碳税制度征收成本与遵从成本等措施,实现碳税改革的次优选择。Among all the climate-protecting policies,the carbon tax policy is considered as the most effective way to reduce carbon emissions.In the current economic analysis,we formulate the carbon tax policy mainly according to the efficiency maximization objective.We establish the carbon tax system in order to reduce carbon emissions,to promote the optimization of the distribution of resources,and to realize the ＂double dividend＂ effect.However,because of the difficulties existing in information and administration as well as the limitation of the objective to increase tax revenue,we can＇t realize the efficiency maximization objective when we formulate the carbon tax policy.Especially under our current tax system,we must take into account economic efficiency,social justice,tax revenue and taxcollecting cost.This paper suggests that we should coordinate the conflict between the efficiency encouragement of carbon tax policy and the financing,avoid the decreasing of the carbon tax policy,cut down the tax-collecting cost and the tax-complying cost to realize the suboptimum of carbon tax reform.

关 键 词：碳税 税收优化 次优税收 

分 类 号：F830[经济管理—金融学]