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本文将污染要素引入健康人力资本积累过程,采用参数化和数值模拟的方法,探讨了污染税、健康人力资本积累与长期经济增长的关系。研究得出,征收污染税有利于污染和健康支出减少,但污染税并非越高越好,当污染税率低于40%时,有利于消费水平增加,当污染税率低于60%时,有利于健康人力资本积累、经济增长和福利水平改进;污染“资本治理支出比”弹性越大,污染越大,消费和健康支出越少,健康人力资本存量、产出和福利水平越低;污染治理效率方面,政府治理比私人治理效果更好。
In this paper, the pollution element is introduced into the process of healthy human capital accumulation, and the relationship between pollution tax, the accumulation of healthy human capital and long-term economic growth is discussed by means of parameterization and numerical simulation. The study shows that the levying of pollution tax is conducive to the reduction of pollution and health expenditure, but the pollution tax is not as high as possible. When the pollution tax rate is lower than 40%, it is conducive to the increase of consumption level. When the pollution tax rate is lower than 60% Health human capital accumulation, economic growth and improvement of welfare level; pollution “capital governance expenditure ratio” greater flexibility, greater pollution, less spending on health and human health, lower stock of human capital, output and benefits; pollution Governance efficiency, government governance better than private governance.