不完全竞争市场结构下环境税效应研究述评  

A Research Review of Effects of Environmental Taxes in Imperfectly Competitive Markets

作　　者：刘晔[1] 周志波[2,3] 

机构地区：[1]厦门大学经济学院,福建厦门361005 [2]西南大学经济管理学院,重庆400715 [3]重庆市地方税务局,重庆401121

出　　处：《中国人口·资源与环境》2015年第2期121-128,共8页China Population,Resources and Environment

基　　金：国家社科基金项目"不同市场结构下我国环境税效应研究"(编号:13BJY149);中央高校基本科研业务专项资金重点项目"中国环境税改革路径研究--基于OECD国家经验"(编号:SWU1409126);重庆市社会科学规划(培育)项目"环境税‘双重红利’效应研究"(编号:2013PYYJ16)

摘　　要：自上世纪90年代后期以来,环境税效应研究改变了早期以完全竞争市场为假设基础的分析,通过引进不完全竞争市场因素而取得了重要进展,使得理论研究进一步贴近经济运行的现实状况,并为各国环境税改革实践提供了诸多有益的政策建议。在不完全竞争市场结构下,环境税效应研究文献可分为不完全竞争劳动力市场、不完全竞争产品市场、不完全信息市场下环境税效应研究三个方面。本文从环境税双重红利概念出发,系统梳理了上述三种不完全竞争市场结构中环境税的环境效应、效率效应、就业效应、增长效应和分配效应。已有的文献表明,不完全竞争市场结构对环境税的效应具有重要影响,由此对我国即将进行的环境税改革具有重要的启示,我国应充分考虑市场结构中的不完全竞争因素对环境税效应的影响。在此基础上,本文提出,我国环境税改革应注重对"双重红利"假说的研究与预测;应注重对我国现实市场结构的研究;应充分考量我国现实市场中不完全竞争因素的独特性及其对环境税效应的影响;应针对不同市场结构选择合理适用的研究方法;应更加注重对不完全竞争市场结构下市场微观主体的行为研究。Since the late 1990s, the research on effects of environmental taxes changed early analysis based on perfectly competitive market. With the introduction of imperfectly competitive market factors, the research has made important progress, making theoretical studies further close to the practice of economic operation and providing many useful policy suggestions for environmental tax reform practice of relative countries. The research literature of environmental tax effects on the imperfectly competitive market structure can be divided into three areas ： enviromuental taxes effects on imperfectly competitive labor market, environmental taxes effects on imperfectly competitive product market, and environmental taxes effects on incomplete information market. This paper starts from the concept of double dividend, and systematically summarizes the environment effect, efficiency effect, employment effect, growth effect and the distribution effect of environmental taxes in the above three kinds of imperfect competition market structure. The existing literature shows that, imperfect competitive market structure has important influences on the effects of environmental taxes, with important implication for upcoming environmental taxes reform of China. China should take full consideration to the imperfectly competitive market structure factors on the effects of environmental taxes. On this basis, this paper puts forward that China＇ s environmental tax reform should pay attention to the study of the ＂double dividend＂ hypothesis and prediction, pay more attention to the research of the reality of our country market structure, fully consider the special factors of imperfectly competitive market in China and its impact on environmental taxes effect, choose reasonable and applicable research methods according to different market structures and pay more attention to the market behavioral research of micro individual in imperfectly competitive market structure.

关 键 词：环境税效应 双重红利 不完全竞争 市场结构 

分 类 号：F810.42[经济管理—财政学]