绿色税收、健康效应与工资不平等——基于异质性世代交替模型的研究  

Green Taxation,Health Effect and Wage Inequality:Research Based on the Heterogeneous Generation Overlapping Model

作　　者：牛欢 严成樑[2] Niu Huan;Yan Chengliang(School of Economics,Anhui University of Finance and Economics;School of Economics,Central University of Finance and Economics)

机构地区：[1]安徽财经大学经济学院,233030 [2]中央财经大学经济学院,100081

出　　处：《经济评论》2024年第6期52-66,共15页Economic Review

基　　金：国家社会科学基金项目“经济增长理论研究”(22VRC176);国家社会科学基金重大项目“人口结构重大转变对中国收入分配格局的影响研究”(23&ZD044);国家社会科学基金重点项目“人与自然和谐共生目标下减污降碳协同增效长效机制与路径研究”(23AJL014);国家自然科学基金项目“人口老龄化进程中的经济动态平衡与最优调控政策框架设计”(72342033);安徽省教育厅科学研究项目(2023AH050231)的阶段性研究成果。

摘　　要：本文构建包含绿色税收的异质性世代交替模型,研究绿色税收对工资不平等的影响及其作用机制。数值模拟显示,绿色税率与工资不平等呈U型关系。相应的机制是,在较低(高)税率区间,提高绿色税率能够促进(阻碍)低技能家庭子女的教育向上流动,增加(减少)高技能劳动力供给,导致工资不平等程度缩小(扩大);提高绿色税率使得低技能劳动力的健康水平提升更大,从而缩小工资不平等。拓展研究发现,适度提高绿色税率通过延长预期寿命和减轻环境疾病医疗负担增强教育流动性,从而降低工资不平等程度。本文研究表明,适度的绿色税率能够协同改善环境质量、缩小收入差距和促进经济发展,进而实现经济高质量发展。This paper constructs a heterogeneous overlapping generations model including green taxation to study the impact of green taxation on wage inequality and its mechanism. Numerical simulations show that green taxation has a U-shaped relationship with wage inequality. The corresponding mechanism is that in the lower(higher) tax rate range, increasing the green tax rate can promote(hinder) the upward educational mobility of children from low-skilled families, which leads to an increase(decrease) in the supply of high-skilled labor and thus narrows(expands) wage inequality. The increase in the green tax rate gives rise to a more substantial increase in the health level of low-skilled labor, leading to a narrowing of wage inequality. The extended study reveals that moderately increasing the green tax rate increases educational mobility by extending life expectancy and reducing the medical burden of environmental diseases, which reduces wage inequality. The results show that moderate green taxation can synergistically improve environmental quality, narrow the income gap, and promote economic development, to achieve high-quality economic development.

关 键 词：绿色税收 健康效应 教育代际流动性 工资不平等 

分 类 号：F061.3[经济管理—政治经济学]