欧盟碳税政策的经验与启示

随着全球气候变化带来的恶劣影响进一步加剧,减缓和适应气候变化已成为世界各国所关心的重要议题。越来越多的国家采取了各种温室气体减排措施,征收碳税就是其中之一。目前欧盟一些国家已实行碳税,并取得了一定的效果。以芬兰、丹麦、瑞典和英国为例,对这四个国家的碳税情况进行比较分析,以期对中国有所启示。     

Accounting for the family in European income tax systems

Tax systems are expected to achieve many things at once andthis paper discusses the trade-offs involved in attempting toreconcile conflicting aims. It surveys the various instrumentsthat are used to take account of marriage and the presence ofchildren and describes the current systems in the 15 EuropeanUnion countries. The impact of alternative tax treatments ofthe family 'borrowed' from other countries is examined for theUK, using the tax-benefit microsimulation model, POLIMOD. Thepaper explores the implications of the alternatives for thetax paid by families of different types and for the work incentivesof individuals in different family situations.     

Tax competition,tax coordination and tax harmonization: The effects of EMU

There is little doubt that the step towards a monetary union in Europe will increase both the distorionary effects of existing differences in national tax systems and the intensity of tax competition for internationally mobile commodity and factor tax bases. This paper discusses selected issues of commodity and capital tax coordination that are likely to be affected by monetary unification. Starting from the distortive present scheme of value-added taxation in Europe we first analyze the effects of a switch to a general origin-based VAT as a way to maintain national tax rate autonomy over this important tax base. While an origin-based VAT would neither distort trade flows — both within the EU and with third countries — nor investment decisions in the long-run, its short-run effects are likely to be severe in the absence of exchange rate flexibility. In the field of capital taxation the focus switches to the feasibility of regional harmonization measures when there is no cooperation with the rest of the world. We argue that in a monetary union the mobility costs of capital will be significantly lower within the EU as compared to outside investments. This provides an efficiency argument for minimum source taxes on both interest income and corporate profits even if cooperation with third countries is infeasible.     

Economic Growth and CO2 Emissions in the European Union

This paper examines the relationship between economic growth and CO₂ emissions in the European Union. A panel data analysis for the period 1981 to 1995 is applied in order to estimate the relationship between Gross Domestic Product (GDP) growth and CO₂ emissions in ten selected European countries. The analysis shows important disparities between the most industrialised countries and the rest. The results do not seem to support a uniform policy to control emissions; they rather indicate that a reduction in emissions should be achieved by taking into account the specific economic situation and the industrial structure of each EU member state.     

欧洲主要发达国家近期税制改革及其对中国的启示

近两年,以英、德、法为首的欧洲主要发达国家针对经济和财政运行中出现的新问题,纷纷制定了符合本国国情的税制改革方案,希望通过调整税收制度来改善社会经济运行环境。中国制定新一轮税制改革方略应立足中国现实,而设计税制改革目标的方案需视国际税收的影响、坚持税收中性和政府调控相结合的原则,进一步完善税制结构。     

税收与收入分配:基于发展中国家个人所得税的思考

对于税收分配作用的不同理解和看法导致了税制设计方案的差异。发达国家普遍采用的累进综合个人所得税在发展中国家里面临着更高的管理成本、遵从成本、经济效率成本和政治成本,因而可能不是发展中国家实现收入分配职能的最优策略。对于中国而言,未来个人所得税的改革方向应当是在合理确定劳动所得和资本所得税负水平的基础上,根据纳税人家庭人口数量及就业状况对费用减除标准加以细分。在商品税方面,对日常生活必需品和农业生产资料免征增值税,将更多奢侈品纳入消费税的征收范围,并对与低收入群体日常生活密切相关的服务项目免征营业税。     

Strategic Interactions of Monetary Policymakers and Wage/Price Bargainers: A Review with Implications for the European Common-Currency Area

This paper reviews recent work on macroeconomic management with varying organization of wage/price bargaining and degrees of credible monetary conservatism. The emerging literature synthesizes and extends theory and empirics on central bank independence (CBI) and coordinated wage/price bargaining (CWB), arguing that the degrees of CBI and CWB interact with each other and with other political-economic conditions (sectoral composition, international exposure, etc.) to structure the incentives facing actors involved in monetary policy and wage/price bargaining. The core implication, theoretically surprising but empirically supported, is that even perfectly credible monetary conservatism has long-run, equilibrium, on-average real effects, even with fully rational expectations, and that these effects depend on the organization of wage/price bargaining. Conversely, wage/price-bargaining structure has real effects that depend on the degree of credible conservatism reflected in monetary-policy rules. Each also has interactive nominal effects though this is less surprising. Some disagreement remains over the precise nature of these interactive effects, but all emerging theory and evidence agree that a common, credibly conservative European monetary policy has nominal and real effects that depend on the Europe-wide institutional-structural organization of wage/price bargaining. Indeed, the one specific piece of theoretical and empirical agreement suggests that, for many member countries, the nominal gains from monetary-policy delegation to a credibly conservative European Central Bank will worsen these bargaining-policy interactions.     

固碳林生态效益补偿的税收政策研究

固碳林所具有的生态效益已得到社会的广泛认同,因其具有外部经济性和准公共产品的特性,政府必须对固碳林的生态价值进行补偿。文章根据"庇古税"原理,提出政府可通过征收"碳税"来补偿固碳林生态效益这一观点,并构建了"碳税"政策体系。同时,还提出了与"碳税"体系相关的配套政策,包括固碳林生态效益补偿标准,"碳税"交易市场的建立等。最后,对构建"碳税"体系时可能存在的障碍进行了分析。     

The impact of population on CO<Subscript>2</Subscript> emissions: evidence from European countries

This paper analyses the impact of population growth on CO₂ emissions in European Union countries. Traditionally, researchers have assumed a unitary elasticity of emissions with respect to population growth. In this study population is treated as a predictor in the model, instead of being included as part of the dependent variable (per capita emissions), thus relaxing the above-mentioned assumption of unitary elasticity. We also contribute to the existing literature by taking into account the presence of heterogeneity in the sample and considering a dynamic specification. The sample covers the period 1975–1999 for the current European Union members. Our results show that the impact of population growth on emissions is more than proportional for recent accession countries whereas for old EU members, the elasticity is lower than unity and non significant when the properties of the time series and the dynamics are correctly specified. The different impact of population change on CO₂ emissions for the current EU members should therefore be taken into account in future discussions of climate change policies within the EU.      

碳税情景下企业碳减排技术创新的响应机理与系统仿真

在目前中国尚未正式开征碳税的背景下,基于多主体系统仿真对不同碳税情景下企业的碳减排技术创新响应机理进行了模拟分析。结果表明:目前110元/吨的碳税税率尚不能明显改变企业的传统技术创新行为,当碳税税率上升到128元/吨后企业才逐步进行碳减排技术创新,当碳税税率达到285元/吨后所有企业皆进行碳减排技术创新。     

The control of CO2 emissions and its economic impact: An AGE model for a german state

Since it is believed that CO₂ is responsible for 55% of the greenhouse effect, a CO₂ levy is now under consideration in several countries. For an assessment of the macroeconomic implications of an integrated energy and environmental policy we employ an applied general equilibrium model (AGE) since all sectors of an economy and all private households contribute to CO₂ emission. Our model is a temporary equilibrium model with capacity extension under adjustment costs and with abatement activities for SO₂ and NO_x emissions.The model of consumer behavior will result in a system of consumer demand functions for non-durables as well as for durable goods. The simulations show the cost of inefficiency in resource allocation if CO₂ taxes differ between industries and households. We finally present the marginal cost curve of CO₂ emission reduction.