基于鲍莫尔-奥茨税的德国排污费制度的经济分析

The Economic Analysis of German Sewage Charges System based on the Perceptive of Baumol-Oates Tax

1970年以来,排污费制度成为欧洲各国进行水质管理和环境保护的普遍政策。其中,德国的排污费制度是以鲍莫尔-奥茨税为理论模型构筑的,是欧洲最典型的排污费制度。通过对德国排污费制度的深入分析,可以发现这一制度的积极效应和局限性,从而有助于推进和完善环境经济政策的理论基础和政策设计。本文采用价格差模型和目的税模型对德国排污费制度进行实证分析发现:一方面,德国的排污费制度对控制污水排放起到了一定积极作用;另一方面,德国的排污费制度未能充分发挥其在资源配置方面的作用,特别是价格差模型使得对基准以下的残余污染的课税基本上变得没有任何意义,也降低了费用效率性,因而通过排污费来进行污染控制的意义无法完全体现出来。基于这一分析结果,提出建议:第一,环境经济政策应该突破通过单一的政策分析来探讨费用效率性,要把重点放在通过精密的政策组合分析来达成多个政策目标上;第二,在今后的环境政策设计上,要明确地把分配问题缓和政策放到分析框架中的政策组合分析加以发展深化将会变得非常重要。

Since 1970, the sewage charges system has become the general policy of the European countries in the water quality management and environmental protection. Among them, Sewage charges system in Germany is built on the theoretical model of the Baumol-Oates tax and is the most typical European system of sewage charges. By analyzing the German system of sewage charges, we can find its positive effects and its limitations, thus helping us to promote and improve the theoretical base and policy design of the environmental and economic policy. This paper shows in an empirical analysis by using the price differential model and the purpose of tax model ： on the one hand, the sewage charges system in Germany has played a positive role in the control of sewage disposal; on the other hand, the German sewage charges system does not give full play to its role in resource allocation, and especially, the price differential model makes the assessment of the residual contamination below the benchmark basically no sense, and also reduces the cost efficiency; thus the significance of pollution control through sewage charges can not be completely reflected. Based on this analysis, this paper suggests, first, environmental and economic policy should examine the costfficiency by breaking a single policy analysis and should focus on the analysis of sophisticated policy mix to achieve multiple policy goals; second, in the future environmental policy design, to deepen and develop the policy mix analysis of clearly putting the allocation easing policy into the analytical framework will become very important.