完全竞争条件下资源税对于不可再生资源累积开采量的影响

The Resource Taxation's Effect on the Cumulated Output of Exhaustible Resources under Perfect Competition

基于边际成本递增和单位资源税税额随时间变化的研究假设,本文研究了完全竞争情况下资源税政策对不可再生资源开采的影响,验证了John Livernois和Patrick Martin(2001)所提出的修正的"Hotelling定律"。同时研究证明了单位资源税与累积开采量呈正向的关系;单位资源税与开采速度呈负向的关系;单位资源税与开采时间呈负向的关系。在此基础上,建议政府制定增加单位资源税的同时,必须首先建立矿山企业最低开采年限的规制政策,这对不可再生资源的可持续开发具有重要的意义。

On the basis of increasing marginal cost and unit resource tax varying with time, the paper researches the resource tax＇s effects on the extraction of exhaustible resources under perfect competition, and testifies the modified Hotelling rule brought forward by John Livernois and Patrick Martin （2001）. It is shown that the relation between cumulated output and unit resource tax is positive, and the relation between cutting rate and unit resource tax is negative, and the relation between cutting lifetime and unit resource tax is negative. Therefore, this paper suggests the government firstly construct the lowest cutting lifetime when government increase the unit resource tax for enhance the cumulated output. This is very significant for the sustainable development of exhaustible resource.