收入
税收
补贴
可计算一般均衡
经济
税制改革
自然资源经济学
增值税
税收抵免
环境税
环境污染
从价税
间接税
税率
公共经济学
业务
微观经济学
环境科学
财务
货币经济学
环境保护
市场经济
作者
Binbin Liu,Jianping Ge
标识
DOI:10.1016/j.jenvman.2022.117106
摘要
The environmental tax system is effective in pollution abatement. However, levying an environmental tax may be detrimental to economic growth. Reasonable use of environmental tax revenue may achieve both environmental protection and economic growth. This study proposes to earmark environmental tax revenue for pollution treatment. Taking fiscal expenditure theory into consideration, environmental tax revenue usage is divided into transfer expenditure and purchase expenditure. An environmental computable general equilibrium (CGE) model is established to evaluate the effects of environmental tax revenue usage. The optimal choice is to increase the environmental tax rate and simultaneously use tax revenue for cleaner production subsidies and end-of-pipe treatment expenditures. Under the optimal scenario, pollutant retention decreases by 21.45%, and GDP increases by 0.006%. For most regions in China, it is better to raise the environmental tax rate to the middle level of a specified range. Moreover, the government should distribute environmental tax revenue evenly across the expenditure of different environmental protection projects.
科研通智能强力驱动
Strongly Powered by AbleSci AI