环境政策工具组合的次优改进效应  

The Second-Best Optimal Effect on the Combination of Environmental Policy Instruments

作　　者：郭宏宝[1] 朱志勇[1] 

机构地区：[1]浙江工商大学金融学院,浙江杭州310018

出　　处：《首都经济贸易大学学报》2016年第2期106-115,共10页Journal of Capital University of Economics and Business

基　　金：教育部人文社会科学研究规划基金项目"基于税收归宿视角的收入再分配理论与实证研究"(11YJA790036);浙江省社科联重点课题"税收归宿对收入分配影响的理论与实证"(2011Z28)

摘　　要：政府通常利用政策组合实现环境治理目标,许多文献研究了这种实践的次优改进特征。通过构建理论模型,研究管制政策与税收政策组合的次优改进及其实现方法,结果表明在信息不完全的情况下,对产生较大边际外部成本的行为予以管制,则税收政策与管制政策的组合比单独使用某个政策更具效率,此时,税率为边际社会成本的加权平均,管制通过边际社会成本和权重来影响税率的设定,进而实现税收与管制政策的协同。理论模型的启示是:合理使用政策组合有利于更好地实现环境治理目标。对此,基于浙江省"五水共治"的治污实践,运用该省化纤行业的数据验证了本文的研究结论。The target of environmental management is usually realized by the policy combination used by government, many literatures studied the second - best optimal features of this practice. This paper constructs a theoretical model, researches the second - best improvement of the combination of control and tax policy instrument. The results show that under incomplete information, when the larger marginal external cost behavior is regulated, a combination of tax the marginal and regulatory policy is more efficient than the single one,the tax rate should be a weighted average of social cost, and regulation affects the tax rate through the marginal social cost and the weight, which bring about the coordination of tax and regulation policy. The enlightenment of theoretical model is that it is reasonable to use the policy combination to realize the target of environmental management in practice. At the end of this paper, the theoretical conclusion is verified using the chemical fiber industry data of Zhejiang province based on its water pollution control practice.

关 键 词：税收与管制 政策组合 环境治理 次优有效性 

分 类 号：F810.42[经济管理—财政学]