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本文构建一般均衡模型识别碳税与现存税种的交互效应,以分析碳税的福利效应,在一次总付税的税收收入假定下,征收碳税必然对其他的税种收入产生替代效应。首先本文检验了所得税的相对减少碳税的福利成本效应,我们发现这种替代效应显著降低了开征碳税的福利损失,但是并没有消除碳税政策的总体福利损失,这反映了碳税对中间投入的征税的福利成本和相对狭窄的税基。其次,本文也检验了碳税与流转税等其他税收的福利效应,碳税相对税率的上升与现存的税负显著相关,这一结论表明现有的文献在构建碳税的CGE模型中缺少考虑税收之间的关系,低估了碳税征收的福利成本,这对于中国开征碳税完善税制政策具有重要的理论意义和政策意义。
This paper constructs a general equilibrium model to identify the interaction between carbon tax and existing taxes to analyze the welfare effect of carbon tax. Under the assumption of total tax revenue, carbon tax inevitably has a substitution effect on other tax revenues. First of all, this paper examines the relative reduction of the welfare cost effect of carbon tax on income tax. We find that this substitution effect significantly reduces the welfare loss of carbon tax, but does not eliminate the overall welfare loss of carbon tax policy. Welfare costs of taxation and a relatively narrow tax base. Second, the paper also examines the welfare effects of other taxes such as carbon tax and turnover tax. The increase of the relative tax rate of carbon tax is significantly correlated with the existing tax burden. This conclusion shows that the existing literature lacks consideration in the CGE model of carbon tax The relationship between taxation and underestimation of the carbon tax levy welfare costs, which for China to impose a carbon tax perfection tax policy has important theoretical and policy significance.