环境污染责任保险对企业债务融资成本的影响研究

在欧美发达经济体中,环境污染责任保险在实现经济与环境可持续发展中发挥着重要作用.环境污染责任保险在中国尚处于推广阶段,企业投保意愿不强,参保率较低,急需提高企业对环境污染责任保险的价值认同.环境污染责任保险是否具有资金融通效应,是企业主动接纳该类保险的重要驱动因素.为检验环境污染责任保险能否为企业带来资金融通的价值,文...     

我国入世后工业品贸易中污染流的变化分析

利用投入产出分析方法,选用工业SO2为污染指标,分部门对我国入世后工业品贸易中污染流的变化进行了研究。借鉴贸易的环境效应的分析框架,分析了入世后工业品贸易中污染流变化的原因。结果表明,2001-2004年,我国工业品贸易中的污染流为负;2005年,我国工业品贸易中的污染流为正。贸易规模扩大在污染流的增加中起了主要作用,贸易结构的改变也在一定程度上导致了我国污染流入的增加。     

我国加工贸易污染排放实证分析

目前我国还没有针对加工贸易污染排放的专门统计,但由于制造业与污染排放密切相关,而加工贸易主要在制造业,因此通过对加工贸易出口与工业废水、废气和固体废物从1995年至2007年的相关数据进行实证分析发现,经济增长、加工贸易与环境污染存在长期的正向协整关系,而经济增长与加工贸易是环境污染的主要原因,环境政策与污染的协整关系为负而且与各污染排放指标互相影响,在减少污染方面表现出持久性和有效性。     

排污权交易的非现实性和征收污染环境税的必要性

从财政的角度上来说,改革排污收费制度呼声最高的方案有两个,一是开征污染环境税,二是进行排污权的交易。但是,笔者认为现在进行排污权的交易时机还不成熟,而及时开征污染环境税则是一个可行的方案。     

JUSTIFYING A POLICY MIX FOR POLLUTION CONTROL: A REVIEW OF ECONOMIC LITERATURE

Abstract This paper provides a review of economic studies analysing the use of multiple policies – a so‐called policy mix – to cope with single pollution problems. To guide and structure the review, an analytical framework is developed and applied. The framework integrates transaction costs into the analysis of pollution problems and policies to overcome them. Moreover, it understands a pollution externality not only as a market failure but more generally as the failure of private governance structures. Based on this insight, two rationales for using a policy mix are identified. First, a policy mix may help to correct for multiple reinforcing failures of private governance structures, such as pollution externalities and technological spillovers. Second, a policy mix can be employed if the implementation of single first‐best policies brings about high transaction costs, e.g. when marginal pollution damages are heterogeneous or polluters are unlikely to comply with the policy. For each rationale, the relevant literature is presented. Based on the review, avenues for future research are identified.     

Evaluating the use of an environmental assurance program to address pollution from United States cropland

Voluntary market-based programs have been proposed as cost-effective means to reduce environmental impacts associated with agriculture. This study examines a relatively new program in Michigan USA, the Michigan Agriculture Environmental Assurance Program (MAEAP), and explores how it might serve to reduce nutrient pollution associated with intensive corn production. Interviews with corn farmers were used to explore reasons for program participation, the extent of management changes, and opinions regarding program effectiveness. Results indicate that most farmers enrolled in the program had already satisfied the majority of the requirements, therefore few changes were made that would result in environmental improvements. Interviews also revealed that in almost all cases, corn farmers were unable to market their products as MAEAP verified. Participation was largely driven by goals to avoid law enforcement and minor financial benefits through insurance discounts. Farmers indicated that a lack of monitoring and enforcement reduced the perceived effectiveness of the program. Most farmers favored direct payments through government conservation programs over MAEAP. This case illustrates the limitations of voluntary and market-based programs to address agri-environmental problems and supports the use of multiple policy approaches.     

台湾大青枣无公害栽培技术要点

台湾大青枣为热带果树,对气候适应性强,具有投产早、产量高而稳等优点,且果实成熟时间正直鲜果淡季,极具市场潜力和开发前景。文章从选种、选址、栽植、栽培与管理、病虫害的防治几方面详细阐述了台湾大青枣无公害栽培的技术要点,为大青枣无公害栽培提供了技术指导,以提高其市场竞争力。     

Determinants of tax haven utilization: evidence from Australian firms

This paper examines the major determinants of tax haven utilization based on a sample of 200 publicly listed Australian firms, over the 2006–2010 period (1,000 firm‐years). Our regression results show that variables relating to transfer pricing, intangible assets, an interaction term between transfer pricing and intangible assets, withholding taxes, performance‐based management remuneration and multinationality are positively associated with tax haven utilization. We also find that corporate governance structures are negatively associated with tax haven utilization. The magnitude and significance of the regression coefficients indicate that transfer pricing, withholding taxes, intangible assets, an interaction term between transfer pricing and intangible assets, corporate governance and multinationality are the most important drivers of tax haven utilization.     

我国油气资源税由从量计征改为从价计征的政策效应——基于双重差分法的计量分析

基于双重差分法,对西部地区油气资源税由从量计征改为从价计证的政策效果进行评估,以单位产值能耗、污染排放量和人均资源税收入作为政策效果变量,实证研究表明,油气从价税改革促使西部地区单位产出能耗相对于样本均值下降了7.90~8.55个百分点,污染排放量减少约1556吨,人均资源税收入相对于样本均值增加了2.74~3.03个百分点,通过采用不同处理方法进行稳健性检验后,以上结论仍然成立。