环境保护税对循环再生技术投资的影响——基于环保消费偏好视角的分析

Impact of Environmental Protection Tax on Investment in Recycling Technology: Based on the Consumption Preference for Environmental Protection

环境保护税是一国发展循环经济、促进绿色发展的重要宏观手段。本文以固体废弃物为例,通过构建双寡头市场演化博弈模型,分析环保消费偏好、环境保护税对企业循环再生技术投资决策的影响。研究结果表明:再生品附加值与新产品附加值比例是影响企业进行循环再生技术投资决策的充分条件,该比值的区间范围在征收环境保护税时更苛刻;环境保护税并不必然导致企业进行循环再生技术投资,只有当税率超过一定水平后,才能促进企业采纳循环再生技术;环保消费偏好能够强化环境保护税对企业循环再生技术投资的促进效应;而且,环保消费偏好越强,促进效应越大,同时企业循环再生技术投资的可选策略也越多、灵活性越大。研究结论意味着,较低的环保税税率无益于循环再生技术投资,只有突破最低税率,"波特假说"才成立,而且,积极引导绿色环保消费有助于扩大这种正效应。

Environmental protection tax is an important macro means for a country to develop circular economy and promote green development. Taking solid waste as an example, this paper constructs an evolutionary game model of duopoly market to analyze the impact of consumption preference for environmental protection and environmental protection tax on the investment decision of recycling technology. The research shows the ratio of the added value of renewable products to the added value of new products is a sufficient condition for enterprises to make investment decisions on recycling technology, which is more stringent under the environmental protection tax. Environmental protection tax does not necessarily cause enterprises to invest in recycling technology. Only when the tax rate exceeds a certain level can enterprises adopt recycling technology.Consumption preference for environmental protection can strengthen the positive effect of environmental protection tax on enterprises' investment in recycling technology, and the stronger the preference for environmental protection, the greater the positive effect, the more alternative strategies for enterprises' investment in recycling technology, and the greater the flexibility. The conclusion implies that the lower environmental tax rate is not conducive to investment in recycling technology. Only exceeds minimum tax rate, Porter Hypothesis can be established. Moreover, actively guiding green consumption helps to expand this positive effect.