完全信息条件下寡占产品市场中的环境税效应研究

被引:17
作者
刘晔 [1 ]
周志波 [1 ,2 ]
机构
[1] 厦门大学经济学院
[2] 重庆市国家税务局直属分局
关键词
环境税改革; 环境税效应; 双重红利; 寡占市场; 完全信息;
D O I
10.19581/j.cnki.ciejournal.2011.08.001
中图分类号
F812.42 [税收]; F205 [资源、环境和生态管理]; F276.8 [垄断组织];
学科分类号
020203 ; 120405 ; 020106 ; 1202 ; 120202 ;
摘要
本文研究了完全信息条件下环境税改革在寡占产品市场下的效应,分析了环境税对环境质量、经济增长以及社会福利的影响。结果表明:环境税改革在任何情况下都不能获得"增长双重红利",而在一定条件下可以获得"福利双重红利";但是,最优环境税在一定的技术分布条件下可能为负,环境税的实施也并不必然导致环境质量的改善,环境税的环境效应有赖于政府环保意识、寡头行业技术类型分布以及寡头企业相对地位。本文的研究将为具有寡占市场特征的我国国有垄断性行业的环境税改革提供政策建议。
引用
收藏
页码:5 / 14
页数:10
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