两类典型生产要素的环境税模型

以生产要素作为切入点,针对一个典型企业建立环境税模型,分析征税(或补贴)对社会福利的影响规律,并比较征税(或补贴)成本与其环保收益.研究表明,实施环境税政策时应该考虑征税和补贴的成本;模型没有出现最优解,原因在于税收与补贴之间存在一定的替代作用;环境税对社会福利的贡献最终体现在环保收益上.征税和补贴的具体方案选择,完全取决于环境税的执行成本、单位投入产生的污染、排污损害及要素的产出弹性等条件.

Environmental Tax Model Based on Two Typical Factors of Production

Starting with a cut-in point of factors of production,an environmental tax model for a typical firm has been established in this paper to analyze the impact of taxation(or subsidy) on social welfare and to compare cost of environmental tax with its potential environmental benefit.This research indicates that we should consider the cost of taxation and subsidy when carrying out the environmental tax policy;but there is no optimal solution to the model due to the substitution between taxation and subsidy;cont...