环境税的产业结构调整效应研究  

The Adjustment Effect of the Environmental Tax on the Industrial Structure

作　　者：徐文成 毛彦军[2] XU Wencheng;MAO Yanjun(Business School, Zhengzhou University of Aeronautics, Zhengzhou,Henan, 450046;Zhengzhou Training Institute of the People’s Bank of China, Zhengzhou,Henan, 450011)

机构地区：[1]郑州航空工业管理学院商学院,河南郑州450046 [2]中国人民银行郑州培训学院,河南郑州450011

出　　处：《管理学刊》2019年第2期36-44,共9页Journal of Management

基　　金：河南省哲学社会科学规划项目(2017BJJ065)

摘　　要：环境税实施主要以防治环境污染为目标,其作用机理是通过内化成本来约束污染排放个体的排放行为。基于该机理,环境税实施是否可以通过成本渠道有效促进产业结构适当调整已成为实务界和学界关注的话题。为此,通过引入环境税变量和污染密集行业、清洁行业等中间品生产部门扩展出一个环境—动态随机一般均衡(E-DSGE)模型,然后基于数值模拟技术分析环境税的产业结构调整效应。研究结论显示,环境税实施会使得污染密集行业的产出减少而清洁行业产出增加;与此同时,环境税的实施还使得污染密集行业的有效人力资本供给向清洁行业进行动态转移。即环境税实施存在显著的产业结构调整效应。当前中国经济正处在产业结构调整和向高质量发展转变阶段,我们应充分发挥环境税的作用,在实现防治环境污染的同时,有效助推国内产业结构调整。The implementation of environmental tax is mainly aimed at preventing and controlling the environmental pollution. Its mechanism exists in restraining the emission behavior of the individual pollutant emitter by internalizing the cost. Based on this mechanism, it has become a topic of concern in the field of practical and academic circles whether the implementation of the environmental tax can effectively promote the adjustment of industrial structure via the cost channel. To confirm that, in the paper, an environment-dynamic stochastic general equilibrium (E-DSGE) model is developed by introducing environmental tax variables and such intermediate product production departments as pollution-intensive industries and cleaning industries. Then the adjustment effect of the environmental tax on the industrial structure is analyzed based on the numerical simulation technology. The study shows the implementation of the environmental tax reduces the output of the pollution-intensive industries and increases the output of the cleaning industries. Meanwhile, the implementation of the environmental tax makes the effective human capital supply of the pollution-intensive industry dynamically move to the cleaning industry, which means the implementation of environmental tax exerts a significant adjustment effect on the industrial structure. At present, China's economy is in the stage of industrial restructuring and transition to high-quality development. We should give full play to the role of the environmental tax to effectively promote the domestic industrial restructuring while preventing and controlling the environmental pollution.

关 键 词：环境税 产业结构调整 污染排放 人力资本 

分 类 号：F812.42[经济管理—财政学]