税制绿色化评估的环境红利指标构建及其应用
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引用本文:崔亚飞1,黄少安2.税制绿色化评估的环境红利指标构建及其应用[J].财经理论与实践,2019,(2):76-82
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作者单位
崔亚飞1,黄少安2 (1.安徽财经大学 财政与公共管理学院,安徽 蚌埠 2330302. 山东大学 经济研究院山东 济南 250100 ) 
中文摘要:当前,学术界采用单一的环境税收入所占比重指标进行评估有其内生缺陷,导致某些情况下评估结果无法真实反映环境税自身的变化。因此,从环境税“双重红利”视角,借鉴弧弹性理论,构建一个间接衡量环境质量是否改善的红利指标——绿色敏感度。依据绿色敏感度可以把税制绿色化程度区分为深灰绿区、浅灰绿区、浅绿区和深绿区四个象限。然后,以中国排污收费制度为例进行应用检验,结果显示:中国排污收费制度的绿色化激励效应较弱,绿色化程度仍处于第一象限的浅灰绿区。评估指标与结论对中国税制绿色化研究和环境保护税优化具有参考价值。
中文关键词:税制绿色化改革  评估指标  双重红利  绿色敏感度
 
Environmental Bonus Indicator for Greening Tax Evaluation and Its Application
Abstract:At present, the indicator of the proportion of environmental tax revenue has its inherent defects, and in some cases the evaluation results cannot truly reflect the environmental tax itself and changes in its effects. From the perspective of "double dividend" of environmental tax, this paper constructs a greening index based on elasticity theory, which is a measure of the improvement of environmental quality. According to the green sensitivity from weak to strong, the greening degree of the tax system can be divided into four quadrants: dark gray-green zone, light gray-green zone, light green zone and dark green zone. Then using the data of China's sewage charges and general public budget revenue, the green sensitivity index is tested.
keywords:greening tax reform  evaluation indicators  double dividend  green sensitivity
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