居民生活消费碳税开征的公平性——以征收汽车碳税为例  

Fairness of Levying Carbon Tax on Residents' Living Consumption——Case of Levying Motor Carbon Tax

作　　者：李峰[1] 王文举[2] LI Feng WANG Wenju(Capital University of Economics and Business,Beijing 100070 Beijing Wuzi University, Beijing 101149)

机构地区：[1]首都经济贸易大学工商管理学院 [2]北京物资学院

出　　处：《经济与管理研究》2016年第12期66-72,共7页Research on Economics and Management

基　　金：国家社会科学基金重大项目"中国碳市场成熟度;市场机制完善及环境监管政策研究"(14ZDA072);北京市属高等学校高层次人才引进与培养"长城学者"计划资助项目"碳排放与博弈计量研究"(CIT&TCD20140321);中国博士后科学基金项目"中国碳排放权交易市场发展对产业竞争力的影响研究"(2016M591204)

摘　　要：本文通过借鉴国外成熟的税收公平性测度模型,构建汽车碳税的整体公平性和结构公平性两个测度指标,并运用中国城镇居民分组调查数据进行实证分析。结果发现:汽车碳税的征收不仅会在整体上增加城镇居民可支配收入的分配不公平性,结构上也会降低低收入者的税后收入相对地位而提升高收入者的税后收入相对地位;作为纠正汽车碳税所引起的负面收入再分配效应措施,差幅补贴则比等幅补贴具有更好的效果。本文的研究方法和政策建议同样适用于其他各类居民消费碳税和环境税的研究。Through referring to foreign mature tax fairness measure models,this paper constructs two indexes on the overall and structural fairness pertinent to motor carbon tax,and makes empirical study based on the urban residents＇ group survey data.It is found that levying motor carbon tax not only aggravates the unfairness about the overall residents＇ disposal income,but also degrades the post-tax relative status of the low income earners while upgrades that of die high income earners.As measures for correcting the negative distribution effects caused by motor carbon tax,differential subsidies show better than proportional subsidies.The research methodologies and policy suggestions of this paper are also applicable to other kinds of household consumption on carbon tax and environmental tax.

关 键 词：碳税 公平性测度 补贴方案 

分 类 号：F810.42[经济管理—财政学]