南北国家差异化碳税政策的经济—环境效应——基于碳排放责任视角的序贯博弈分析  

Economic and Environmental Effects of Differentiated Carbon Tax Policies of North and South Countries:Based on Sequential Game Analysis of the Carbon Emission Responsibilities

作　　者：魏守道 WEI Shoudao(School of Business Administration,Guangdong University of Finance,Guangzhou 510521,China)

机构地区：[1]广东金融学院工商管理学院,广东广州510521

出　　处：《西安交通大学学报（社会科学版）》2020年第5期111-118,共8页Journal of Xi'an Jiaotong University：Social Sciences

基　　金：国家自然科学基金项目(71273114);教育部人文社会科学研究项目青年基金资助项目(16YJC790108);广东省自然科学基金博士启动项目(2015A030310199);2019年广东省普通高校特色创新类项目(2019WTSCX076);广东省普通高校人文社科重点研究基地项目(2018WZJD007)。

摘　　要：基于南北国家之间存在生产成本差异和碳减排技术差异,生产和消费单位产品存在碳排放量差异,根据碳排放责任分配的"生产者责任"原则和"消费者责任"原则,将碳税政策分为生产型碳税政策和消费型碳税政策,构建北方国家先于南方国家实施碳税政策的序贯博弈模型。从国家福利、企业利润和碳排放量等方面,研究南北国家碳税政策的经济效应(包括福利效应和贸易效应)和环境效应。研究发现:与实施相同的碳税政策相比,两国实施差异化碳税政策对北方国家产生福利效应的可能性较大,产生贸易效应的可能性较小,对南方国家产生福利效应和贸易效应的可能性也较小;对北方国家没有环境效应,对南方国家有环境效应,有可能对两国整体有环境效应。为此建议南北国家应实施差异化碳税政策,合理控制消费环节的碳排放量,并且北方国家应支持南方国家减排。Considering the facts that the North countries and the South countries are different in production cost and carbon emission reduction technology,and emissions generated from producing and consuming unit product are also different,on the basis of producer responsibility and consumer responsibility of carbon emission responsibilities,this paper puts carbon tax policies into two categories:production-generated emission tax policy and consumption-generated emission tax policy.Then it constructs a sequential game model for the Northern countries to implement carbon tax policies before the Southern countries.Furthermore,In terms of national welfare,corporate profits and carbon emissions,the economic effects(including welfare and trade effects)and environmental effects of carbon tax policies in North and South countries are studied.The results show that compared with the situation that both countries carry out the same carbon tax policy,they carry out differentiated carbon tax policies which may create a high possibility of welfare effect and a small possibility of trade effect for the North countries,but a small possibility of welfare effect and trade effect for the South countries.In addition,differentiated carbon tax policies implemented by the two countries can’t create environment effect for the North countries,but can create environment effect for the South countries,and may create environment effects for their whole environment.Finally,the paper suggests that both the North countries and the South countries should carry out differentiated carbon tax policies and control carbon emissions generated from consumption at a reasonable level,and the North countries should support the South countries in emission reduction.

关 键 词：碳排放 碳税政策 生产型碳税 消费型碳税 序贯博弈 经济效应 环境效应 

分 类 号：F811.4[经济管理—财政学] X196[环境科学与工程—环境科学]