使用者成本视角下的能源矿产资源定价改革

本文从使用者成本的内涵及其表现形式出发,通过分析我国能源矿产资源税费制度的现状以及存在的问题,得出了能源矿产资源产品定价中使用者成本缺失的初步结论,由此提出以明晰产权、合理征收矿山地租、完善矿业权交易市场和形成竞争性市场价格为途径,实现资源产品定价中使用者成本的充分补偿.     

Optimal Extraction of a Polluting Nonrenewable Resource with R&D toward a Clean Backstop Technology

We study the optimal extraction of a polluting nonrenewable resource within the following framework: environmental regulation is imposed in the form of a ceiling on the stock of pollution and a clean unlimited backstop technology can be developed by research and development. More specifically, the time taken to develop a new technology depends on the amount spent on R&D. A surprising result is that the stringency of the ceiling and the size of the initial stock of the polluting nonrenewable resource have a bearing on whether environmental regulation speeds up the optimal arrival date of this new technology. Compared to a scenario with no environmental externalities, stringent environmental regulation drives up the optimal R&D investment and brings forward the optimal backstop arrival date only in the case of a large initial resource stock. Otherwise, if the initial resource stock is small, regulation reduces optimal R&D and postpones the optimal backstop arrival date. These results are explained by the two roles played by the backstop technology. First, the backstop serves to replace oil once it has been exhausted. As extraction is slowed down by regulation, the exhaustion of the nonrenewable resource is postponed and the long‐run gains of innovation are lowered. Second, environmental regulation raises the short‐run gains of innovation by increasing the cost of consuming just oil.     

使用者成本与我国非再生能源资源的定价改革

本文从使用者成本的内涵及其表现形式出发,通过分析我国非再生能源资源税费制度的现状以及存在的问题,表明非再生能源资源定价中使用者成本的缺失。提出以明晰产权、合理征收矿山地租、完善矿业权交易市场和形成竞争性市场价格的途径,实现非再生能源资源定价中使用者成本的充分补偿。     

Principles and Practice of Resource Rent Taxation

The Henry Review placed the taxation of rents from mines back on the national policy agenda. Mineral rent is potentially a source of neutral taxation. However, the various means of taxing resource rents in practice either fall short of the ideal of neutrality or collect for the revenue only a small proportion of the mineral rent. This article discusses the six principle instruments for taxing resource projects. It evaluates these forms of taxation in relation to stability, neutrality and government revenue maximisation. It suggests a combination of instruments that is likely to establish a good balance among objectives.     

节约型社会与资源税制的完善

理论和实践证明,税收可以而且应该在促进资源的节约方面发挥积极有效的作用。我国现行资源税的功能定位未能与时俱进,没有充分考虑到其在节约资源和保护环境方面的特殊功能和作用。本文通过对现行资源税的征收范围、计税依据、税率等一系列具体分析,以期改革完善现有资源税,充分发挥其在建设节约型社会中的经济杠杆作用。     

Modeling Effort and Lobbying in a Heterogeneous Common Pool Resource Setting

Extraction from a common pool resource (CPR), such as a fishery, can lead to socially inefficient and undesirable outcomes as a result of appropriation problems. Through regulation of the CPR, users may achieve a more profitable and socially efficient outcome. Feeny et al. (Land Econ 72(2):187–205, 1996) delve into some of the assumptions made by traditional CPR models and how use of those assumptions provides an incomplete framework to guide fishery policy. In the theoretical models we develop, we relax two of those assumptions: CPR users are homogeneous and are unable to create, or influence, management of the resource. We note a case where regulation of the individual user can induce others to harvest more, and relate this to the slippage effect concept. Regarding resource sustainability, we document situations where incentives exist for CPR users to lobby for tighter regulations and thus increase profits by limiting the tragedy of the commons influence.     

Resource and Waste Taxation in the Theory of the Firm with Recycling Activities

The management of solid waste has become an urgent problem in nations with a great population density. Accordingly, waste reduction through source reduction and recycling has become increasingly important. Our purpose is to show how prevention, recycling and disposal of waste could be part of a theory of the firm. We first derive efficient production functions from production processes with waste as a by-product. Waste obtained as new scrap can partially be recycled by using additional inputs in order to cut back the purchase of virgin material. Waste not completely recyclable will leave the firm as disposal which also entails cost to the firm. We use the dual cost function approach to develop a theory of the firm under solid residual management.Since the producer does not bear the full cost of disposal, there will be a bias toward virgin materials and away from recycling. The goal of the government is to stimulate the firms to recycle with respect to the preservation of exhaustible resources. An incentive to recycle is a tax on resources or on waste. In order to determine the tax levels the government maximizes welfare subject to the dynamic constraint for decumulation of land fill for waste deposits. This gives the user cost and its time profile for taxing waste disposal or virgin material.In a comparative statics analysis we compare the effect of taxes on waste vs. virgin material on effort to produce in a resource saving manner, on the quantity of recycled material, on output, and on the reduction of waste. Since the impact of environmental regulation on employment is important, our model detects seven effects on labor demand as part of resource conservation policy. We finally carry out a comparative statics analysis of waste intensive firms operating in different market structures. Of interest is the impact of a resource or waste taxation on market volume, on the number of firms, on resource saving effort, and on profit.     

基于价值分级的级差式石油资源税制研究

本文对我国石油业缴纳资源税的现状进行了分析,指出了实施级差式资源税的必要性,在此基础上,介绍了石油资源价值分级的理论、方法和数学模型。最后．以石油资源价值分级结果为依据．对我国实施级差式资源税的具体操作方法作了说明。     

税收步入良性轨道

最近几年,中国税收的发展异常迅速。继1999年全国税收收入突破10000亿元大关后,2000年和2001年又先后增收2349亿元和2511亿元,全国税收收入迈上了15172亿元的台阶。如何看待税收增长?如何看待税收和经济的关系?国家税务总局局长金人庆的这篇文章值得一读。     

International and Intergenerational Aspects of Capital Income Taxation in an Endogenously Growing World Economy

This paper discusses how capital income taxation affects economic growth and welfare in an endogenously growing world economy with perfect capital mobility and worldwide externalities. Worldwide externalities provide a mechanism for equalizing national growth rates even with different capital income tax rates. The welfare of future generations is more influenced by a change in the growth rate than by the international spillover effect, which has been the primary concern of the previous studies. Moreover, our model finds intergenerational conflicts arising from the change in the growth rate caused by a change in the source tax rate of the foreign country.     

Resource Accounting in Measures of Unsustainability: Challenging the World Bank's Conclusions

The World Bank has recently published acomprehensive study of environmental and resourceaccounting, covering 103 countries (World Bank1997a). The study concludes that many Sub-Saharan,Northern African and Middle East countries have hadnegative `genuine' saving rates over the last 20years and therefore fail to pass the test of weaksustainability. This paper argues that the Bank'sconclusions depend on a method for computing usercosts from resource exploitation that is challengedby two competing ones (the `El Serafy'-method andthe method of Repetto et al.) and is inferior to oneof its rivals. Resource rents are re-computed usingthe `El Serafy'-method for 14 countries and theSub-Saharan and Northern African and Middle Eastregions. The results are that both regions andalmost all countries either stop exhibiting signs ofunsustainability or their unsustainability can beexplained without having recourse to resourceaccounting. However, for Congo, Ecuador, Gabon,Nigeria, Mauritania and Trinidad and Tobago there isa lesson: These countries did not adequately use theopportunities they were given through their naturalresource endowments and should learn from theirmistake for the future depletion of their remainingreserves of natural resources.     

分税制后地方政府财事权非对称性及约束激励机制变化研究

分税制后中央与地方政府的财政收支状况与分税制前相比变化呈"反向剪刀状",地方政府财政收入占全国财政总收入的比例逐渐减少,财力上移,但其财政支出占全国财政总支出比例不断增大,造成地方政府的财权与事权不对称,地方政府必然转向另一种约束激励机制扩大财源.其根本原因是现有财税体制存在问题并且相关制度存在缺陷,不能将所有矛头均指向地方政府,应从根本上改革体制上的缺陷.     

Taxation in the Liberal Tradition

The Review of Austrian Economics - In this essay, we argue that liberal economists should take more seriously the problems of public goods and externalities as well as the capacity of taxation and...     

On the Optimal Taxation in a Growth Model of the Mixed Economy

Previous studies of second‐best taxation have shown that capital income shall not be taxed in the long run for some cases where individuals have infinite lives and a utility function of special form. The present paper improves upon this conclusion in two respects: first, the utility function may be of more general form, and second, zero capital income tax is required for the entire period, which does not depend on whether the individual's horizon is infinite or finite. Furthermore, we also show that the optimal tax rate on capital income should tend to zero in the long run if the first‐best optimum is attainable.     

投资者异质信念对资源配置效率的影响及其优化路径

笔者基于中国股票市场的经验数据,通过投资者异质信念与资源配置效率的影响关系模型实证研究了投资者异质信念对资源配置效率影响,得出如下结论:由于投资者异质信念的参观存在,导致了股票价格偏离其价值,影响资源配置效率,这为证券市场调节资源配置、有效利用投资者异质信念的调节作用机理提供了依据。     

论我国农业税收的规范化管理

农业税收管理规范化是提高我国农业税收管理效率的必然选择，地方政府行为规范化是农税管理规范化的基本前提，完善地方分税制财政体制是农税管理规范化的制度保证，依法治税是农税管理规范化的基本措施。     

最优税收理论与我国税制改革

在对最优税收理论进行系统研究的基础上,将最优税收理论与我国的实际相结合,提出了优化我国税制改革的建议,力图设计出一套比较符合国情的最优税制,从而更好地促进我国的经济发展。     

Effects of Transboundary Pollution on the Mode of International Trade of a Polluting Good*

By analyzing a strategic interaction between environmentally‐concerned governments, we examine how the competition mode of international polluting oligopoly is determined. We show that a resulting form of competition depends on the magnitudes of marginal damage costs and cross‐border spillover as well as on the degrees of similarities in these environment‐related parameters.     

Taxation under oligopoly in a general equilibrium setting

Taxation under oligopoly is analyzed in a general equilibrium setting where the firms are large relative to the size of the economy and maximize the utility of their shareholders. Assuming that preferences are either identical and homothetic or identical and quasi‐linear, then the oligopoly model is an aggregative game, which greatly simplifies the comparative statics for the effects of taxation. This novel analysis of taxation leads to a number of counterintuitive results that challenge conventional wisdom in microeconomics. A lump‐sum tax may increase the price of the oligopolistic good and decrease welfare whereas a profits tax may decrease the price of the oligopolistic good and increase welfare. A profits tax is shown to be superior to a lump‐sum tax. Furthermore, in line with conventional wisdom, total tax revenue is always higher with an ad valorem tax than with a specific tax that leads to the same price for the oligopolistic good.