开征碳税对我国区域经济的影响  

Impact of Imposing Carbon Tax on Regional Economy in China

作　　者：魏朗[1] 郑巧精 

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《税务与经济》2016年第6期88-93,共6页Taxation and Economy

摘　　要：在我国碳排放量与日俱增的背景下,开征碳税被认为是促进节能减排与保护环境的重要经济手段。采用2000～2014年中国30个省的面板数据,以拟定的三档碳税税率为基准,测算开征碳税对我国总体以及东部、中部、西部三个经济区域所产生的影响。研究表明：我国可适时开征碳税,开征之初宜采用低税率;开征碳税会提高能源要素的产出效率,但也将抑制区域经济增长,影响程度由西至东逐渐增强;提高碳税税率会逐步形成资本或劳动要素替代能源要素,从而减少能源消耗和碳排放总量。The introduction of carbon tax is considered as an important economic instrument to promote energy conservation and environmental protection under the context of the increase of carbon emission in China. Based on the panel data of 30 provinces from 2000 to 2014 in China,a study is conducted in this paper to analyze the impact of imposing carbon tax on the economy of eastern,central and western regions according to the proposed three categories of carbon tax rates. The result shows that： first,China could start to levy carbon tax in good time and a low tax rate should be adopted at the beginning; second,the introduction of carbon tax would increase the output efficiency of energy elements,but will also inhibit the growth of regional economy and the its degree of influence will gradually go up from west to east; third,the capital element or labor element will substitute the energy element with the gradual increase of carbon tax so as to reduce the energy consumption and carbon emission.

关 键 词：碳税 区域差异 经济增长 能源消费 收入分配 要素价格 

分 类 号：F810.424[经济管理—财政学]