生态环境、环境税与可持续经济增长

如何实现经济和生态环境的和谐发展，已经成为全球关注的焦点。文章把生态环境纳入生产函数和效用函数，构建一个考虑环境税的内生增长模型，运用最优控制方法求解模型的最优均衡解。并在此基础上，进一步探讨了生态环境与可持续经济增长的关系以及环境税对最优增长路径的影响。发现环境税的开征降低了最优增长路径上的经济增长率，却提高了人们的最优消费水平。而人们环境意识的提高可以帮助减小因环境税给经济增长率带来的冲击。

Ecological Environment, Environmental Taxes and Sustainable Economic Growth

How to realize a harmonious development of economy and environment has become global concerned. This paper includes environment to production function and utility function, makes an endogenous growth model with environmental tax, and uses the optimal control method to find the optimal equilibrium solution. On that basis, this paper makes a further discussion on the relationship between environment and sustainable economic development, and the impact of environmental tax on the optimal growth path. Finally, this pa- per discovers that the collection of environmental tax would decrease economic growth rate on the optimal growth path, but the optimal consumption level would be improved. And the enhancement of public environ- mental consciousness could reduce the strike of environmental tax on economic growth rate.