环境税制下污染行业竞争结构的动态演化分析

Dynamic Evolution Analysis of Competition Structure of Pollution Industry Under Environmental Tax System

本文在环境税开征条件下,构建了多寡头排污企业间的动态演化博弈模型,通过各企业间产量博弈,研究了环境税对企业竞争的内在影响。研究发现,当企业的调整变量Kk满足一定条件时,整个行业的产量竞争是收敛的,我们可以求出此均衡解,并据此分析得到以下结论:(1)环境税对于整个社会的环境改善大有裨益,环境税制下,企业排污大幅下降;(2)环境税存在税收扭曲,通过价格机制使得一部分税额转嫁于消费者,加重了消费者负担;(3)环境税的征收使得整个污染行业的竞争格局发生转变,由环境税产生的成本差异促使清洁企业在行业竞争中占据优势,一定程度上促进了整个行业向着绿色化转型升级。

Under the condition of environmental tax levy,this paper constructs a dynamic evolutionary game model between multi-truth polluters,and studies the intrinsic impact of environmental tax on enterprise competition through the game between enterprises.The study finds that when the enterprise s adjustment variable K k meets certain conditions,the output competition of the whole industry is convergent.We can find this equilibrium solution and analyze the following conclusions:(1)the environmental tax has great environmental improvement for the whole society.Under the environmental tax system,corporate emissions have fallen sharply;(2)environmental taxes have tax distortions.The price mechanism has shifted some of the tax revenues to consumers,which has increased the burden on consumers;(3)the environmental tax has changed the competition pattern of the entire polluting industry.The difference in costs caused by taxes has prompted clean companies to take advantage of industry competition,which has promoted the transformation of the entire industry towards green.