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环境保护税影响不同权力结构供应链可持续性的比较研究

Comparative Study on the Impacts of Environmental Protection Tax on Sustainability of Supply Chains with Different Power Structures
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摘要 在政府实施环境保护税的背景下,建立制造商主导、零售商主导和权力对等的供应链博弈模型,分析环境保护税对供应链可持续性的影响,以及这种影响在不同权力结构供应链中的差异。研究发现:在不同权力结构供应链中,环境保护税一般会增加供应链的可持续性,其中权力对等供应链的可持续性对环境保护税的敏感度最高;无论环境保护税税率如何变化,零售商主导供应链的可持续性总是高于制造商主导供应链的可持续性,但低于权力对等供应链的可持续性;无论在何种权力结构供应链中,都存在同一临界税率,使供应链的可持续性都达到最大值,超过该临界税率,供应链的可持续性都会减少。 Under the background of the government’s implementation of environmental protection tax,the game models of manufacturer-led,retailer-led and Nash vertical supply chains are established to analyze the impacts of environmental protection tax on the sustainability of supply chains and the difference of the impacts with different power structures.The findings can be concluded as follows.Firstly,in supply chains with different power structures,the environmental protection tax generally increases the sustainability of supply chains,and the sustainability of the Nash vertical supply chain is the most sensitive to the environmental protection tax.Secondly,no matter how the environmental tax rate changes,the sustainability of the retailer-led supply chain is always higher than that of the manufacturer-led supply chain,but lower than that of the Nash vertical supply chain.Thirdly,no matter what kind of power structure in supply chains,there is the same critical tax rate,where the sustainability of supply chains reaches maximum,and beyond that the sustainability of the supply chains will decrease.
作者 魏光兴 刘珍 WEI Guangxing;LIU Zhen(School of Economics and Management,Chongqing Jiaotong University,Chongqing 400074,China)
出处 《宜宾学院学报》 2023年第10期47-54,共8页 Journal of Yibin University
基金 重庆市教育委员会人文社会科学规划项目(20SKGH161)。
关键词 供应链 可持续性 环境保护税 权力结构 supply chain sustainability environmental protection tax power structure
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