异质性视角下促进绿色产品消费的补贴与征税政策比较

Comparison of subsidy and taxation policies for promoting green product consumption from the perspective of heterogeneity

引导消费者增加绿色产品消费的经济政策研究较少关注不同政策工具的实施条件和效果比较。通过限定政策实施对象为消费者群体,引入消费者偏好和收入维度的异质性,考察补贴和征税两类经济政策工具是否有助于实现政府政策目标;进而在更吻合现实的过半数规则场景下,讨论这两类政策工具的实施条件与效果。研究结论表明:补贴和征税两类政策工具都可以推动绿色产品消费达到最优水平,从而最大化总的社会福利;但高收入群体倾向于政府对绿色产品提供补贴,低收入群体倾向于政府对高耗能产品征收税费。在高耗能产品消费者占多数比例的状况下,政府对绿色产品的补贴和高耗能产品的税收取决于消费者的偏好、收入异质性以及绿色产品社会收益的相对大小。当消费者收入差异较大时,针对低收入群体的补贴和税收要比社会福利最优时高;当消费者收入差异较小时,针对高耗能产品的补贴和税收要比社会福利最优时低。与社会福利最优时的政策选择不同,过半数规则下,消费者普遍表现出更为宽松或更为严格的政策工具倾向。由于消费者收入异质性在政策工具倾向中发挥着重要作用,经济政策设计应当充分考虑补贴融资的资金来源、税收收入的分配方式,以及绿色产品本身的吸引力和相对价格等因素。继而,针对消费者不同政策倾向的具体条件差异,从完善经济政策,发挥政策调控有力导向作用、考虑产品特征,增强社会公众福利与获得感、改变消费观念,建立健全绿色消费长效机制等方面提出促进绿色产品可持续性消费的政策建议。

Economic policy research on guiding consumers to increase consumption of green products pays less attention to the implementation conditions and comparison of effects of different policy instruments.By defining the target of policy implementation as consumer group and introducing the heterogeneity of consumer preference and income dimensions,the paper examines whether subsidy and taxation are helpful to achieve government policy objectives,and then discusses the implementation conditions and effects of these two types of policy instruments under the more realistic scenario of the majority rule.The results show that both subsidy and taxation can promote the consumption of green products to reach the optimal level,thus maximizing the overall social welfare;but the high-income group tends to subsidize green products,while the low-income group tends to levy taxes and fees on high-energy-consuming products.In the case of a high proportion of consumers of energy-consuming products,government subsidies on green products and taxes on high-energy-consuming products depend on consumers’preference heterogeneity,income heterogeneity and the relative size of social benefits of green products.When the difference of consumers’income is large,the subsidy and tax for low-income groups are higher than those for social welfare.When the difference of consumers’income is small,the subsidy and tax for high-energy-consuming products are lower than those for social welfare.Different from the optimal policy choice of social welfare,consumers generally show a more relaxed or stringent policy tool tendency under the majority rule.Because the heterogeneity of consumer’s income plays an important role in the trend of policy tools,economic policy design should fully consider the sources of subsidized finance,the distribution of tax revenue,and the attractiveness and relative price of green products.Then,in view of the different conditions of consumers’different policy tendencies,the paper puts forward some policy suggestions to promote sustainable consumption of green products from the aspects of perfecting economic policies,giving full play to the powerful guiding role of policy regulation and control,considering product characteristics,enhancing public welfare and sense of access,changing consumption concepts,establishing and improving the long-term mechanism of green consumption.