碳税对区域经济发展效率与公平的影响研究  

Study on carbon tax affected to regional economic development efficiency and fair

作　　者：姚平[1] 

机构地区：[1]黑龙江科技大学管理学院,黑龙江哈尔滨150027

出　　处：《煤炭经济研究》2017年第3期6-14,共9页Coal Economic Research

基　　金：黑龙江省社科基金资助项目(16JLB02)

摘　　要：碳税作为目前公认的最有效的减排措施,已经成为我国下一步税制优化的重要内容之一。以C-D生产函数为基础,借助面板数据模型进行我国不同碳税税率水平下的2010—2030年各区域GDP水平预测,进而采用基尼系数测量工具计算各年度区域经济发展的基尼系数,通过对税率、GDP、GINI的比较分析与实证测量得出结论:碳税税率对区域经济发展效率与公平的冲击效应和调节效应是存在的,冲击效应是正向的,调节效应是逆向的,两者都随着碳税税率的提高而增强。The carbon tax is a generally recognized most effective emission reduction measures and became one of the important contents for the next step tax system optimization in China. Based on the C-D production function, the panel data model was applied to make the GDP forecast of each region from the year of 2010 to the year of 2030 under the different carbon tax rate in China. Thus Gi- ni coefficient measuring tools was applied to calculate the Gini coefficient of the regional economic development in each year. With the comparison analysis on the tax rate, GDP, GINI and the empirical measurement, a conclusion was made. The tax rate would have the impact effect and adjusted effect to the regional economic of the development efficiency and fair, the impact effect was positive, the adjustment effect was retrorse and the above both would be enhanced with the carbon tax rate increased.

关 键 词：碳税 税率 效率与公平 冲击效应 调节效应 

分 类 号：F812.42[经济管理—财政学]