摘要
党的二十大报告提出“积极稳妥推进碳达峰碳中和”。推导了Cobb-Douglas形式的消费者效用函数下的Hicks补偿性需求函数以及需求价格弹性;并利用该需求价格弹性,结合Harberger三角形计算公式,测算了中国2006—2020年对煤炭采选业征税造成的扭曲成本的近似值。同时近似估计了对煤炭采选业征税带来的环保收益,并将这部分环保收益与扭曲成本进行对比,发现前者大于后者,这表明虽然对煤炭行业征税降低了资源配置的效率,不过征税的环保效益可以弥补效率损失。此外,通过进一步对比分析,发现环保效益的增长速度不及扭曲成本,若税收规模持续增长,最终可能导致扭曲成本大于环保效益。总体而言,政府当前的课税规模具有效率上的合理性。
The report of the 20th National Congress of the Communist Party of China put forward“actively and steadily promote carbon to achieve peak carbon neutrality”.This paper deduces the Hicks compensative demand function and the price elasticity of demand under the consumer utility function in the form of Cobb-Douglas,and uses the price elasticity of demand combined with the Harberger triangle formula to estimate the approximate value of the distorted cost caused by China’s tax on coal mining and extraction industry during 2006—2020.At the same time,the environmental benefits brought by the taxation of coal mining and selection industry are approximately estimated,and the environmental benefits are compared with the distortion costs,and the former is greater than the latter,which indicates that although the taxation of coal industry reduces the efficiency of resource allocation,the environmental benefits of taxation can compensate for the efficiency loss.In addition,through further comparative analysis,it is found that the growth rate of environmental benefit is not as fast as the distortion cost,and if the tax scale continues to increase,the distortion cost may eventually be greater than the environmental benefit.Overall,the current scale of government taxation is efficient and reasonable.
作者
刘彦成
李亚男
李响
Liu Yancheng;Li Yanan;Li Xiang(School of Finance and Taxation,Inner Mongolia University of Finance and Economics,Hohhot 010000,China)
出处
《煤炭经济研究》
2023年第10期11-18,共8页
Coal Economic Research
关键词
煤炭行业
环境负外部性
税收负担
扭曲成本
coal industry
environmental negative externality
tax burden
distorting cost
作者简介
刘彦成(2000—),男,内蒙古自治区巴彦淖尔人,硕士研究生,主要研究方向为公共济经学。E-mail:lyc001120@163.com
