环境收益分配的不公平性及其转移机制

Inequality in the Distribution of Environmental Benefit and Its Transfer Mechanism

环境收益在经济主体以及地区间的分配状态不但关系社会公平、更关系发展的持续性。本文构建了环境红利在经济主体和地区间分配格局的测度模型,以便为环境补偿定价提供依据。结果表明:企业是环境红利的最大摄取者,比例高达41%。比较而言,农村居民比城镇居民享受了更多的环境红利,其比例分别为21%和19%。政府分配比例在分税制改革后由14%上升至19%。但是政府比例的上升并非来自企业,而是来自农村居民分配比例的下降。地区间污染成本的转嫁并非一般认为的自东向西跨越,而是由近及远渐进式的,东中部地区始终承受着比西部高得多的环境成本。所以,在中央地方的税收分成中,引入各地区环境成本的权重,有助于提高税收安排的合理性。而征收价外的环境税则是遏制企业环境滥用冲动的有效手段。

The allocation of environmental benefit between economic entities and regions not only affects social equity, but also closely relate to the sustainability of development. This paper builds a measurement model of distribution pattern of environmental dividend in economic entities and regions, so as to form the basis of pricing environmental compensation. It turns out that firms benefit most from environmental dividend, which accounts for up to 41%. Rural residents enjoy more environmental dividend compared to city dwellers,but the gap is shrinking,and now contribute 21% and 19% accordingly. The proportion of government rises from 14% to 19% after the reform of tax-sharing system, which, doesn＇t come from firms. Instead, it is because of the decline in the allocation proportion of rural residents. Also, pollution cost transfers gradually from nearby to distant areas, rather than from east to west as is widely accepted. Regions in mid-eastern China have always bore more environmental cost than those in western China, although the gap is diminishing. Therefore, tax distribution between central government and local government would be more reasonable,if the weight of environmental cost in each region is considered. Meanwhile,environmental taxation exclusive price will do good job to reduce pollution.