环境管制、价格传递与中国制造业企业污染费负担——基于重点监控企业排污费的证据

Environmental regulation,price transfer and pollution burden of Chinese manufacturers:evidence based on pollution fees of key monitoring firms

排污费作为重要的环境治理手段被很多国家广泛应用。基于公共经济税收负担理论和实证产业组织研究框架,提出了企业排污费征收价格传递效应和污染费负担的实证研究框架,以中国重点监控企业为样本,实证检验了污染费征收的企业负担。研究结论认为,重点监控企业污染费对多产品企业边际成本、价格和价格加成具有显著的影响效应,提高了企业边际成本和价格,降低了企业的价格加成,这一效应在不同行业之间存在明显差异。表明污染费征收具有边际成本的不完全传递效应,存在污染费负担的转嫁机制,在垄断竞争行业尤为明显。过高的污染费转嫁直接影响到这些重点监控企业的经营绩效。据此提出了优化中国环境规制政策组合的对策建议。

Pollution fee is widely used by many countries as an important means of environmental governance. Based on the theory of public economic tax burden and empirical industrial organization framework, this paper proposes an empirical research framework for the price transfer effect and pollution burden of enterprises＇ sewage charges. Then it empirically tests the corporate burden of pollution fees, taking the Chinese key monitoring companies as a sample. The results show that the pollution fee of key monitoring companies has a significant impact on the marginal cost, price and markup of multiple-product companies, raising the marginal cost and price and cutting the markup, which varies significantly across industries. It indicates that the collection of pollution fees has an incomplete transmission effect on marginal cost, and there is a transfer mechanism of pollution burden, especially in the monopolistic competition industry. The excessive transfer of pollution costs directly affects the operating performance of these key monitoring companies. Based on this, the article proposes some suggestions for optimizing China＇s environmental regulatory policy mix.