水利部门绿色税收改革效果的经济分析

这项研究的主要目的是调查如何通过采取一种静态的总体平衡的方法来确保经济增长并同时改善环境质量.这一政策的实行关键在于削减对不利于环境发展的部门的补贴.这一研究结果揭示了一种双面效应:供水量下降和国内生产总值的增长.由于政策弹性的差别和不同方案中收入与间接税挂钩的形式不同,GDP的变化在0.299%～0.561%之间.同时,削减水利部门的补贴还分别导致水价的飙升和产量的缩减.一些政策的实施可以从这项研究的结果中推导出来.考虑到减少补贴政策的长期效果,这项研究预测水域产量会更大规模地减少,因为从经济角度来讲,长期弹性比短期弹性更大,就像现在的研究显示的那样.因此,现在降低价格鼓励多用水的水政策应该改变,这样才能实现经济增长并改善环境质量.

Economic Analysis of the Green Tax Reform Effect in the Water Sector

The primary purpose of this study is to investigate the possibility of securing economic growth and improving environmental quality simultaneously by taking a static general equilibrium approach. Implementation of such policy is initiated by means of cutting environmentally unfriendly subsidies to water sector. The revenue from the reduction of subsidies is associated with indirect taxes in production sectors, which consequently reduces indirect tax rates.The study has revealed a type of double dividend effect: reduction of water supply and increase of gross domestic products (GDP). The GDP changes 0. 299 % ～ 0. 561% according to variations of elasticities and the way revenue is linked with indirect taxes applied to scenarios. Meanwhile, the impacts of cutting subsidies in the water sector result in the significant increase of water sector prices and the reduction of water sector output, respectively. The output reduction is proportional to values of elasticity utilized; starting at 10%for zero up to 60%.Several policy implications can be inferred from the results of this study. Taking in account the longterm effects of the subsidy-cut policy, the study predicts more output reduction in the water sector since, economically-speaking, long-term elasticities are larger than the short-term ones, like that in the present study.Hence, a current water policy that is under-priced, so as to allow over-consumption, should be changed in order for the society to achieve economic growth and improve environmental quality.