不确定环境下具有减排配额的PM_(2.5)治理博弈与税收决策  

Tax Decision with Emission Reduction Quotas on PM_(2.5) Governance with Uncertain Information

作　　者：周珍[1] 张美佳 张建平 黄嘉佩 孟习贞[1] ZHOU Zhen;ZHANG Meijia;ZHANG Jianping;HUANG Jiapei;MENG Xizhen(School of Management,Capital Normal University,Haidian District,Beijing 100089,China;Beijing Appraisal Center of Environmental Impact Assessment,Beijing 100161,China)

机构地区：[1]首都师范大学管理学院,北京100089 [2]北京市环境影响评价评估中心,北京100161

出　　处：《运筹与管理》2023年第1期103-107,共5页Operations Research and Management Science

基　　金：国家自然科学基金资助项目(71874112,72274126);北京市教委社科计划面上项目(0142132014);2019北京市大学生实培计划项目;首都师范大学校级人才项目。

摘　　要：由于雾霾治理遵循浓度控制原则,且跨界传输因子存在异质性,因此,要使各地区在追求减排成本最小化时又达到减排指标,中央政府仅实施税收政策并不能满足其收支平衡条件。基于此,本文将税收与减排配额相结合,以期实现中央政府收支平衡与优化各地区治理成本的双重目标。同时,本文以京津冀地区雾霾治理为实证分析对象,验证了具有减排配额的税收决策具有可实施性。Because haze control follows the principle of concentration control,and there is heterogeneity in cross-border transmission factors,in order to minimize the cost of emission reduction and achieve emission reduction targets,the central government cannot meet the balance of revenue and expenditure conditions only by implementing tax policies.Based on this,this paper combines tax and emission reduction quota,in order to achieve the double goals of central government revenue and expenditure balance and optimization of regional governance costs.At the same time,this paper takes the haze control in Beijing Tianjin Hebei region as the empirical analysis object to verify the feasibility of tax decision with emission reduction quota.

关 键 词：雾霾治理博弈 减排配额 税收决策 不确定性 

分 类 号：F224.32[经济管理—国民经济]