环境税收、资源配置与经济高质量发展

Environmental Tax,Resource Allocation and High-quality Economic Development

本文梳理中国2004-2016年工业经济数据,基于重污染和非重污染行业二元结构,归纳出跨行业的资本错配加剧环境污染的特征事实,构建包含信贷约束、环境税收和环境污染的两部门一般均衡模型,从生态环境、经济效率和消费福利三个维度来考察信贷约束和环境税收对经济高质量发展的影响。研究发现,改善信贷约束和适度提高环境税率能够实现"降污染、去错配、增福利"的三重红利,从而促进经济高质量发展。进一步构建包含内生信贷约束、环境税收和绿色信贷贴息政策的两部门模型,研究结论与基准模型相似。本文的政策含义在于可通过环境政策和金融政策协调配合来促进经济高质量发展。

This paper compiles China industrial economic data from between 2004 and 2016 based on the dual structure of heavy-and non-heavy-polluting industries,summarising the characteristic fact that capital mismatches across industries exacerbate environmental pollution.A general equilibrium model including credit constraints,environmental pollution and environmental taxes is constructed to explore the impact of credit constraints and environmental taxes on high-quality economic development from the dimensions of ecological environment,economic efficiency and consumer welfare.The results of the numerical simulation reveal that reducing credit constraints and appropriately increasing environmental tax rates can achieve the triple dividend of"reducing pollution,eliminating mismatches,and increasing welfare",which promotes high-quality economic development.Further,we construct a two-sector model including endogenous credit constraints,environmental taxation and green credit subsidy policies.The conclusions of this model are similar to those of the benchmark model.The policy implication is that the coordination of environmental policies and financial policies is benefit to high-quality economic development.