庇古税改革、可耗竭资源配置与经济增长

Pigovian Tax Reform,Exhaustible Resources Allocation and Economic Growth

可耗竭资源的不恰当开发会扭曲市场机制,庇古税改革迫在眉睫。本文构建庇古税改革、可耗竭资源配置与经济增长的理论模型,发现在不存在庇古税时,稳态下社会福利和经济增长是受约束的最优状态。同时,庇古税对稳态经济增长和社会福利水平的影响呈倒U型,但不同类型的庇古税由于征收对象的不同致使其结果存在明显差异。环境税实施后的经济增长和社会福利水平明显低于资源税实施后的影响,且环境税对经济增长和社会福利影响的倒U型拐点要晚于资源税,但环境税和资源税对环境污染排放量的影响不存在曲线形状上的差异。因此,政府应依据不同区域的经济发展和环境污染现状,策略性地使用环境税、资源税等庇古税政策组合。

Inappropriate development of exhaustible energy can distort the market mechanism,so that the Pigovian tax reform is extremely urgent. This paper sets up the theoretical model of the relationship among Pigovian tax reform,exhaustible resources allocation and economic growth. It is found that when the Pigovian tax does not exit,social welfare and economic growth is optimally constrained under the steady state. Meanwhile,the influence of the Pigovian tax on the level of social welfare and economic growth under the steady state displays an inverted U-shape curve actually. Moreover,since different types of the Pigovian tax have different objects,the result exits apparent differences. After carrying out the environmental tax,the influence on economic growth and the level of social welfare are obviously lower than that after implementing the resource tax. In addition,the inflection point of influences of the inverted U-shape curre of the environmental tax on economic growth and social welfare is later than that the resource tax. However,impacts of both taxes on environmental pollution emissions do not show any differences in the curve shape. Therefore,government should strategically utilize the mixed Pigovian tax policy including environmental tax and the resource tax,based on economic growth and environmental pollution in different areas.