最优环境税、影响因素及配套政策效果研究

Optimal Environmental Tax,Influencing Factors,and the Effects of Supporting Policies

基于创新驱动内生经济增长模型,引入健康生产函数,通过参数化和数值模拟的方法分析了我国最优环境税的选择、影响因素及配套政策效果。研究表明,基准经济下最优环境税是23.47%,最优环境税随着家庭健康偏好、健康生产弹性和健康污染弹性的增加而降低,随着污染治理效率的提升而增加;我国最优环境税税率的制定应建立在准确测度家庭健康偏好、健康生产弹性、健康污染弹性和污染治理效率的基础上,在开征环境税的同时,采取提高家庭健康存量的政策比提高健康意识的政策更重要,单纯提高健康生产效率的政策具有动态无效率性,需辅以提高研发部门劳动生产率的政策,提高污染治理效率的政策比降低健康污染弹性的政策效果更好。

Based on an endogenous growth model driven by innovation,this paper estimates optimal environmental tax and analyzes the influencing factors of optimal environmental tax and the effects of supporting policies by introducing the health production function and using numerical simulation in a calibrated economy. We conclude that optimal environmental tax is 23.47%,which will decrease along with the improvement of the preference of health,production elasticity of health and pollution elastic of health and will increase along with the improvement of efficiency of pollution abatement.Therefore,when we design optimal environmental tax,we first need to measure the level of health preference of family,production elasticity of health,pollution elastic of health and the efficiency of pollution abatement.When environmental tax is imposed,applying the policy to improve the stock of family＇s health is more important than the policy to improve the awareness of health.The policy to improve the productivity of health only is dynamic inefficient,and it needs to add the policy which can promote the efficient of RD department.Compared to the policy of lowering the pollution elastic of health,improving the efficiency of pollution abatement is more effective.