政府环境税收政策的经济效应理论与实证分析

The economical effect theories and evidence analysis of governmental environment taxation policy

环境资源作为经济增长的内生变量 ,要求其价值在开发和使用中得到补偿。新古典经济学关于环境污染的经济理论指出 ,政府课税正是环境资源价值得以实现的效率政策 ,同时又兼顾公平原则。发达国家实践表明 ,政府环境税收促使污染企业外部成本内部化 ,改进生产技术 ,提高市场竞争力 ,实现既降低成本又减少污染量 ,取得环境资源配置中的效率收益 ;同时在调整收入分配、提高就业水平、社会福利等方面具有显著的宏观经济效果。

As an internal variable of economic growth, the environmental resource requires that its value should get compensated during its process of development and usage. The economic policy on environmental pollution in New Classical Economics points out that the governmental taxation is an efficient policy to actualize the value of environmental resources. Meanwhile it gives consideration to the equity principle as well. The practice in some developed countries proves that governmental environment taxation forces pollution-produced enterprises to internalize external cost, to improve their production technology, to increase the competition capabilities in market, and to realize the reduction of cost and decrease of pollution. As a result of these achievements, the governmental environment taxation can gain profits in environmental resources allocation. Furthermore, it has an outstanding macroscopic economic effect on improving employment standard, adjusting income allocation and improving the whole social warfare, etc.