我国碳税设计中的政策目标协调问题研究

Research on the Coordination of Different Policy Objectives in the Design of China's Carbon Tax

碳税作为目前公认的最有效的减排措施,在节能减排的政策背景下,已经成为我国下一步税制优化的重要内容之一。碳税的征收原理来自于效率最大化的"庇古税"理论,但是,作为税收改革的一个组成部分,碳税设计中还需要考虑效率、公平、收入、成本等政策目标之间的协调。本文论述了开征碳税应考虑的多元化政策目标,并对我国碳税设计中如何适应上述目标进行了分析。

Among all emission reduction measures,the carbon tax is recognized as the most effective way to improve our climate,that＇s why Chinese government pays attention to it as tax reform direction recently.In the current economic analysis,the design of carbon tax is mostly based on the objective to maximize the efficiency,which is also called Pigou Tax Theory.However,as an integral part of tax reform,we should also consider other policy objectives in the design of carbon tax,such as equity,revenue and cost,and then balance different objectives to achieve the suboptimum reform of carbon tax system in China.The author discusses the diversity of policy objectives,and tries to figure out how to adapt to these objectives in the design of China＇s carbon tax.