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以生产要素作为切入点,针对一个典型企业建立环境税模型,分析征税(或补贴)对社会福利的影响规律,并比较征税(或补贴)成本与其环保收益.研究表明,实施环境税政策时应该考虑征税和补贴的成本;模型没有出现最优解,原因在于税收与补贴之间存在一定的替代作用;环境税对社会福利的贡献最终体现在环保收益上.征税和补贴的具体方案选择,完全取决于环境税的执行成本、单位投入产生的污染、排污损害及要素的产出弹性等条件.
Taking the factors of production as starting points, this paper establishes an environmental tax model for a typical enterprise, analyzes the impact of tax (or subsidy) on social welfare, and compares the cost of taxation (or subsidy) with its environmental benefits. The study shows that the implementation of environmental tax policy The cost of taxation and subsidies should be considered; the optimal solution is not found in the model because there is a certain substitution between taxation and subsidies; and the contribution of environmental taxes to social welfare is ultimately reflected in the environmental benefits. The choice of program depends entirely on the implementation costs of the environmental tax, the pollution generated by the unit investment, the pollution damage and the output elasticity of the factors.