考虑社会福利的港口碳税税率研究  

Study on the Optimal Carbon Tax Rate for Ports Considering Social Welfare

作　　者：吴俊妮 WU Junni(School of Management,Dalian University of Finance and Economics,Dalian 116026,China)

机构地区：[1]大连财经学院管理学院,辽宁大连116026

出　　处：《大连大学学报》2021年第4期138-144,共7页Journal of Dalian University

摘　　要：以政府对港口拟征收碳排放税为前提,比较研究竞争与合作两种策略下,港口碳税税率的征收对港口收益情况和社会福利的影响,并分析最优税率的有效范围。基于博弈论理论,建立了两阶段动态博弈模型,第一阶段在考虑社会福利最大化基础上为政府制定单位碳排放的征收税率,第二阶段以港口利润最大化为目标确定港口的单位服务价格,并采用逆向求解。通过算例分析发现:一方面随着税率的增加,港口的需求量逐渐减少,碳排放强度降幅逐渐升高;另一方面最优碳税税率随二氧化碳价格的升高而增加,且港口合作策略的最优税率高于竞争策略。研究表明政府采用最优税率对港口进行碳税征收会有效提高社会福利,同时分析出港口在竞合两种策略下最优税率的变化情况,达到了征收税率使港口减排的目的。Based on the premise that the government intends to impose a carbon emission tax on the port,this paper compares the impact of the port carbon tax rate on port operations and social welfare and the effective range of the optimal tax rate under the two strategies of competition and cooperation.Based on game theory,a two-stage dynamic game model is established.In the first stage,based on the maximization of social welfare,the government sets the tax rate for unit carbon emissions.In the second stage,the unit service price of the port is determined with the goal of maximizing the profit of the port,and the reverse solution is adopted.Through the analysis of the example,it is found that on the one hand,with the increase of the tax rate,the demand of the port has gradually decreased and the intensity of carbon emission has increased little by little.On the other hand,the optimal carbon tax rate increases with the increase of the carbon dioxide price,and the optimal tax rate for port cooperation strategy is higher than the competition strategy.The study shows that the government’s adoption of the optimal tax rate to impose carbon tax on the port can improves the social welfare.It also analyzes the change of the optimal tax rate under the two strategies of the port and the purpose of collecting the tax rate to reduce the port.

关 键 词：两阶段博弈 碳排放税 社会福利 港口竞争与合作 

分 类 号：F299.27[经济管理—国民经济]