排污税与减排补贴的减排效应比较研究

研究排污税、减排补贴对减排的影响机理,并从污染排放控制效果、等量污染排放下的社会福利影响等方面对减排效应进行比较分析,得出以下结论:排污税率、减排补贴率均与污染排放负相关,与社会福利水平的关系均受税率和补贴率的影响;当税率和补贴率等量提高时,排污税效果比减排补贴的效果好;当经济由未采用政策到采用政策而导致等量减排时,就社会福利的增加量而言,减排补贴比排污税的社会福利增加量大。此研究结论从政策的减排效果和福利影响方面,给予政府制定减排政策提供了参考依据。

Comparative analysis based on abatement effects of emission tax and abatement subsidy

With research on the effects of emission tax and abatement subsidy on emission abatement and making comparative analysis of abatement effect from emission control and social welfare effects under equivalent emission,this paper makes the following conclusions: Emission tax and abatement subsidy are negatively correlated with emission,and the relationship between the environmental policy instruments and social welfare is affected by tax rate and subsidy rate;Emission tax decreases pollution emission by more than an rate-equivalent increase in the abatement subsidy.When economy realizes the equivalent emission abatement by adopting environmental policies,abatement subsidy increases social welfare by more than an abatement-equivalent increase in the emission tax.The conclusion of the research can provide the government with reference frame about abatement policy from the abatement effect and welfare effect of the environmental policies.