中国财政政策碳减排效应实证分析

An Empirical Analysis of Fiscal Policy's Carbon Emission Effect in China

本文基于1995-2009年国家层面数据,从财政收入和支出两个角度选取变量,对我国财政政策的碳减排效应作了实证分析。目前支出角度的财政政策的碳减排效应要优于收入角度;收入角度的税收政策碳减排效应不显著,应对现行的环境税和资源税进行一定的改革;今后财政政策应注重充分调动社会各投资主体的积极性以收获更好的碳减排效果。

Using the country＇s data of 1995 -2009 and choosing the variables from fiscal income and disbursement, the article does an empirical analysis on our country＇s fiscal policy＇s carbon emission effect. The result indicates： the disbursement fiscal policy＇s carbon emission effect is superior to the income fiscal policy; The income tax policy＇s carbon emission effect is not significant, and we must have an innovation on our current environment tax and resource tax ; After-time in order to acquire better carbon emission effect, the fiscal policy must pay more attention to encourage other social investment entities