环境税改革与“双重红利”假说:一个理论述评  

Environmental tax reform and‘double dividend’hypothesis:a theoretical review

作　　者：毛恩荣 周志波 MAO Enrong;ZHOU Zhibo(University of Chinese Academy of Social Sciences,Beijing 100006,China;Chongqing International Tax Research Association,Chongqing 401121,China;Chongqing Municipal Tax Service,State Administration of Taxation,Chongqing 401121,China)

机构地区：[1]中国社会科学院大学,北京100006 [2]重庆市国际税收研究会,重庆401121 [3]国家税务总局重庆市税务局,重庆401121

出　　处：《中国人口·资源与环境》2021年第12期128-139,共12页China Population,Resources and Environment

基　　金：国家社会科学基金项目“不同市场结构下我国环境税效应研究”(批准号:13BJY149);重庆市国际税收研究会2021年度重点税收科研项目“中国环境税改革的‘双重红利’效应研究”(批准号:21ZD&012)。

摘　　要：环境税作为一种旨在保护环境、改善生态的制度安排,逐渐成为一种全球潮流与趋势,不论是发达国家还是发展中国家都寄望于环境税改革,建立一种有效的环境友好型经济激励机制,一方面改善生态环境问题,另一方面提升经济效率、解决经济问题,获取环境和经济“双重”的收益,促进经济社会绿色、包容、可持续发展。有关环境税“双重红利”假说的研究不仅为自1990年代以来各国实施的环境税改革提供了最直接、最有力的理论支撑,还为各国政府的环境经济政策效应评估做出了积极的贡献,更是反映了全球各国绿色税制改革的最新动态和趋势。文章基于环境税改革问题的制度性反思,坚持“理论指导实践、实践检验理论”的原则,采用文献梳理法与历史分析法,总结四十年来有关环境税“双重红利”效应的研究,阐述“双重红利”假说的理论逻辑,厘清关于“双重红利”的质疑及回应,梳理最优环境税的研究脉络,在对现有文献做出评述的基础上,提出未来研究的方向,并从既有理论研究中汲取实践智慧,对未来环境税制度的持续改进提出建议。研究表明,环境税“双重红利”假说更多地是一个实证问题而非理论问题,该假说是否成立取决于经济环境、制度设计和政策执行等因素。研究还发现,有关环境税“双重红利”假说的新近研究表现出三大特征,即研究方向紧扣各国战略需求,研究问题更加关注制度操作层面,研究视野更加注重全球制度协调。可以预测,相关研究在未来将呈现三大趋势:①逐步“去内卷化”,更加注重有建设性的研究,体现理论工作的边际贡献;②更加“接地气”,在回答环境税改革应当“怎么改”、获取“双重红利”应当“怎么办”方面寻求突破,并更加注重政策操作以及国际协调方面的实践问题;③更加注重“理论框架+方法论”的结合As an institutional arrangement aimed at protecting the environment and improving the ecology,environmental tax has grad⁃ually become a global trend in the past thirty or forty years.Both developed and developing countries are looking forward to the reform of environmental tax and the establishment of an effective environment⁃friendly economic incentive mechanism.On the one hand,it can improve the ecological environment;on the other hand,it can improve economic efficiency,solve economic problems,obtain‘double’benefits of environment and economy,and promote green,inclusive and sustainable development of economy and society.The research on the‘double dividend’hypothesis of environmental tax not only provides the most direct and powerful theoretical support for the en⁃vironmental tax reform implemented by various countries since the 1990s,but also makes a positive contribution to the evaluation of the environmental and economic policy effects of various governments,and further reflects the latest trend of‘green tax reform’in various countries around the world.Based on the institutional reflection on the environmental tax reform,this paper adheres to the principle of‘theory guiding practice and practice testing theory’,adopts the methods of literature review and historical analysis,summarizes the re⁃search on the‘double dividend’effect of environmental tax in the past 40 years,expounds the theoretical logic of the‘double divi⁃dend’hypothesis,and clarifies the query and response on this hypothesis.This paper reviews the research context of optimal environ⁃mental tax,makes bold comments on the existing literature,puts forward the direction of future research,draws practical wisdom from existing theoretical research,and puts forward policy suggestions for the continuous improvement of the future environmental tax sys⁃tem.The research shows that the hypothesis of‘double dividend’of environmental tax is more an empirical issue than a theoretical one.Whether the hypothesis is tenab

关 键 词：环境税 双重红利 最优环境税 文献综述 

分 类 号：F810.42[经济管理—财政学]