摘要
本文以碳税的收入分配效应为研究对象,将碳税的收入分配效应分解为直接效应与间接效应,采用《中国统计年鉴2011》、《中国城市统计年鉴2010》、《2007年投入产出表》相关数据,运用收入支出法、投入产出表原理测算了两种效应作用下的我国碳税累退性情况,进而在综合效应分析的基础上,模拟测算两种碳税补贴政策对累退性的纠正效应。测算结果表明,碳税的征收存在明显的累退性,其中,直接效应与间接效应对碳税累退性的贡献不同,直接效应贡献更大,可以解释大部分累退性。同时,按收入水平的有梯度的碳税补贴政策对纠正累退性效果更为显著。
In this paper, the income distribution effect of the carbon tax is decomposed into direct effect and indirect effect. To measure the regressive effect, we use the methods of income and expenditure and the principle of input-output tables. We design two carbon tax subsidy strategies to weaken the regres- sive effect of carbon tax. It turns out that the levying of a carbon tax is undoubtedly regressive. The direct effect and indirect effect have different roles in the to the most regression. While, the subsidy policy more feasible and significant. contribution of regression. The direct effect contributes which is designed according to different income levels is
出处
《经济理论与经济管理》
CSSCI
北大核心
2013年第7期81-91,共11页
Economic Theory and Business Management
基金
北京市自然科学基金项目"碳税对北京市经济
居民收入影响的实证分析与碳预算制度设计"
中央财经大学硕士研究生科研基金项目
关键词
碳税
城镇居民收入分配
累退性
直接效应
间接效应
carbon tax
distribution of income
regressive effect
direct effect
indirect effect
