污染税、健康人力资本积累与长期经济增长  

Pollution Tax Accumulation of Healthy Human Capital and Long- run Economic Growth

作　　者：张东敏[1,2] 金成晓[3] 

机构地区：[1]吉林大学商学院 [2]长春科技学院 [3]吉林大学数量经济研究中心暨商学院

出　　处：《财经科学》2014年第12期79-87,共9页Finance & Economics

基　　金：国家社科基金重大项目"中国潜在经济增长率计算及结构转换路径研究"(项目编号:12ZD&197)

摘　　要：本文将污染要素引入健康人力资本积累过程,采用参数化和数值模拟的方法,探讨了污染税、健康人力资本积累与长期经济增长的关系。研究得出,征收污染税有利于污染和健康支出减少,但污染税并非越高越好,当污染税率低于40%时,有利于消费水平增加,当污染税率低于60%时,有利于健康人力资本积累、经济增长和福利水平改进;污染"资本治理支出比"弹性越大,污染越大,消费和健康支出越少,健康人力资本存量、产出和福利水平越低;污染治理效率方面,政府治理比私人治理效果更好。This paper takes pollution as a factor of the process of health produetionit analyzes the relationship of pollution taxaccumulation of healthy human capital and long - run economic growth by simulating a calibrated economywe conclude that pollution tax is helpful to reduction of pollution and heath tax is not the larger the betterwhen the tax rate of pollution is bellow forty percentthe level of consumption is increasing related to the tax rate of pollutionwhile accumulation of healthy human eapitaleconomie growth and welfare are positively related to the tax rate of pollution when the tax rate of pollution is bellow sixty percent; Pollution is positively related to the elasticity of capitalabatement ratiobut negatively related to consumptionhealth expenditurethe stock of healthy human capitaloutput and welfareAs far as the efficiency of pollution abatementthe government who are responsible for it is better than the private sector.

关 键 词：污染 污染税 健康人力资本 经济增长 

分 类 号：X196[环境科学与工程—环境科学] F812.42[经济管理—财政学] F124