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通过建立2003—2014年省级面板数据模型,实证检验我国环境税费政策对节能减排、经济增长以及要素收入分配的影响效应。结果显示:我国融入型环境税费制度安排,对环境改善的作用非常微弱;征收环境税费具有促进经济转型和产业结构优化升级的作用,经济增长红利得到较好实现;由于环境税费负担能够转嫁,在一定程度上抵消了对企业污染排放行为的控制效果,同时因劳动要素受供求弹性影响承担了更多的税负,劳动收益率下降,环境税费政策使得要素收入分配中资本与劳动的差距拉大。实现绿色发展、改善要素收入分配,需要改革碎片化的融入型环境税费制度,确立环境保护税的主体税种地位,并扩大课税范围、优化税率设计。
Through the establishment of the provincial panel data model from 2003 to 2014, this paper empirically tests the impact of environmental tax policy on energy conservation, emission reduction, economic growth and factor income distribution in China. The results show that: the arrangement of environment-friendly taxation system in our country has a very weak effect on environmental improvement; environmental taxes and fees have the effect of promoting economic restructuring and optimizing and upgrading the industrial structure; the economic growth bonus can be better realized; Pass to a certain extent, offset the control effect of pollution discharge behavior of enterprises, at the same time as the labor factor by the elasticity of supply and demand take more tax burden, the rate of return on labor declines, the environmental tax policy makes the income distribution of factors in capital and labor The gap widened. To achieve green development and improve the income distribution of factors, it is necessary to reform the fragmented integrated environment tax system, establish the tax status of the main body of environmental protection tax, expand the scope of taxation, and optimize tax rate design.