统一碳税和差异化碳税下的再制造绩效评价

分别在无碳税、统一碳税和差异化碳税三种政策下,构建了垄断制造商的利润最大化决策模型,研究实施不同碳税政策对制造商的再制造生产决策、碳排放和社会福利的影响.研究表明:相比于无碳税政策,政府征收碳税减少了制造商的利润和碳排放,在一定条件下有利于提高社会福利;实施碳税政策有利于鼓励更多类型的制造商参与再制造,并且差异化碳税比统一碳税具有更大的灵活性.进一步地,结合理论比较和数值试验,研究了政府在统一碳税的基础上分别做单向和双向差异化碳税调整后的绩效变化情况,结论表明:统一碳税与差异化碳税不存在绝对占优的碳税形式.政府应根据再制造品特点、单位环境污染损失、统一碳税基准水平和调整幅度等特点,采取合理的碳税调整方式以优化社会福利.

Performance evaluation of remanufacturing strategies under uniform carbon tax and discriminated carbon tax

This paper constructs profit-maximization models for a monopoly manufacturer in three situations,where there are no carbon tax,uniform carbon tax and discriminated carbon tax,respectively.Different carbon tax’s impacts on the manufacture’s optimal remanufacturing production decisions,carbon emission and social welfare are studied.The results indicate that implementing carbon tax reduces the manufacturer’s profit and carbon emission,but increases social welfare in certain conditions.It encourages more manufacturers to adopt remanufacturing.Further,discriminated tax is more flexible than uniform tax.By theoretical comparison and numerical experiment,this paper studies the performance differences of profits,carbon emission and social welfare,after unidirectional and bidirectional tax adjustment on uniform tax.The results show that neither carbon tax is always dominant.The government should choose rational tax adjustment to optimize social welfare according to the characteristics of remanufacture products,unit pollution coefficient,uniform carbon tax level and adjustment range.