摘要
本文构建了包含动态环境税、污染累积与经济增长的理论模型,采用Shooting方法计算鞍点路径上各个时期的均衡解,分析了动态环境税的外部效应,主要结论为:渐进递增的动态环境税政策通过对能源过度使用的纠正,不但体现了促进经济增长与降低污染水平的双重红利,而且实现了整条鞍点路径上福利最大化的目标。与之相对,不征收环境税时,能源过度消耗不能得到有效抑制,环境污染产生了较高的生产效率损失与社会福利损失。严格环境税政策对于经济增长依赖能源的行为则存在"矫枉过正",进而出现消费过度的问题,由于投资不足迅速造成产出增长乏力,并使得鞍点路径上社会福利长期处于较低水平。此外,通过设定政府的优化目标函数对动态环境税最佳开征时点的研究表明,政府应尽早开征环境税,以及时减弱经济增长对能源的过度依赖性,实现经济科学发展与社会福利不断改善。
This paper establishes a theoretical model involving dynamic environmental taxation, pollution accumulation and economic growth. We apply the Shooting method to calculate equilibrium solutions at all periods on the saddle path and analyze the externality of dynamic environmental taxation. The major findings indicate that through correcting the over- consumption of energies, the policy of increasing dynamic environmental taxation can not only ensure the dual benefits of economic growth and environmental pollution reduction but also can achieve the target of welfare maximization on the saddle path. On the contrary, without environmental taxation, the over-consumption of energies could not be restrained and the negative externality of environmental pollution may cause heavy loss of productivity as well as social welfare. However, the rigid environmental taxation policy leads to a hypercorrection of the over-consumption of energies, thus the consequential under-investment results in weak output growth and constant low level of social welfare on the saddle path. This paper further analyzes the optimum timing of dynamic environmental taxation by establishing different optimized objective functions and finds that the timing of levying dynamic environmental tax by the government should be consistent with the timing of environmental pollution arising so as to reduce the dependency of economic growth on energy and achieve economic growth as well as social welfare improvement.
出处
《经济研究》
CSSCI
北大核心
2016年第8期116-128,共13页
Economic Research Journal
基金
国家自然科学基金青年项目(71303035
71102125)
清华大学绿色经济与可持续发展研究中心的资助
关键词
动态环境税
环境污染
经济增长
鞍点路径
外部性
Dynamic Environmental Taxation
Environmental Pollution
Economic Growth
Saddle Path
Externality
