摘要
燃油税开征是我国公路税费改革的一项重大举措。本文通过一段定价和两段定价的模型分析指出,燃油税费改革使成品油单价提高,使低需求公路消费者的福利得到改善,但会使高需求公路消费者福利状况受损。对于非公路消费者而言,如果不进行燃油补贴,其福利状况会受损害。
Through a period of pricing and two pricing model analysis, our article points out that fuel taxes will raise the oil price. It will improve the welfare of the customers who are low-demanded for the roads, however, it damages the welfare of high-demanded customers. So we need to give subsidy to the non-vehicle customers to compensate their welfare losses.
出处
《价值工程》
2010年第2期239-240,共2页
Value Engineering
关键词
燃油税
税费改革
福利经济
fuel oil tax
reform of taxes and charges
welfare