管理评论 ›› 2025, Vol. 37 ›› Issue (6): 226-237.

• 公共管理 • 上一篇    

兼具效率和公平的碳税征管机制研究

王明喜1, 张希2   

  1. 1. 对外经济贸易大学国际经济贸易学院, 北京 100029;
    2. 北京工商大学经济学院, 北京 100048
  • 收稿日期:2022-04-20 发布日期:2025-07-10
  • 作者简介:王明喜,对外经济贸易大学国际经济贸易学院教授,博士生导师,博士;张希(通讯作者),北京工商大学经济学院教授,硕士生导师,博士。
  • 基金资助:
    国家自然科学基金项目(71971062;72003009);对外经济贸易大学惠园杰出青年学者项目(21JQ01)。

A Carbon Tax Mechanism with Efficiency and Fairness

Wang Mingxi1, Zhang Xi2   

  1. 1. School of International Trade and Economics, University of International Business and Economics, Beijing 100029;
    2. School of Economics, Beijing Technology and Business University, Beijing 100048
  • Received:2022-04-20 Published:2025-07-10

摘要: 无论是碳税征管措施实施前的数值模拟,还是其实施后的定性博弈演绎,均把碳税征管减排效果及其伴随宏观经济冲击作为主要研究对象,忽略了碳税征管对生产要素的导向性影响和由企业异质性所诱发的税赋公平性问题,而生产要素在行业间的流动决定着资源配置效率,税赋公平性是碳税措施顺利实施的前提保障。鉴于此,本文从碳税征管机制设计本源出发,首先探讨庇古框架下碳税税率设计依据,发现此设计方案短期内减排是有效的,但从长远看税赋过重或过轻将导致资源误配问题,且无法体现碳排放的企业异质性特征,于是,受积分计算中“化曲为直”思想的启发,设计了一个“分段式”碳税征管机制,其结果显示此征管机制不仅延续了庇古税的短期减排有效性,还可以避免资源误配问题,同时兼具企业层面的税赋公平性。此外,本文还讨论了绿色技术进步和减排投资对碳税征管机制设计的影响,为实现我国碳达峰碳中和目标提供可操作的市场化政策工具。

关键词: 碳税, 效率, 公平, 机制设计

Abstract: Either numerical simulations or qualitative analyses on the carbon tax policy in the related literature mainly focus on its emission reduction effectiveness and accompanying economic loss. However, this literature ignores the oriented impact of the carbon tax on production factors and the tax fairness caused by enterprise heterogeneity. More importantly, the flow of production factors among industries determines resources’ allocation efficiency. Meanwhile, tax fairness is the premise of the carbon tax policy implementation. Therefore, from the viewpoint of mechanism design, this paper first examines the issue about how to set the carbon tax rate under the Pigouvain framework. It is found though the Pigouvain tax rate is effective in the short run, it does not satisfy the long-term entry-exit condition and cannot reflect the heterogeneity of enterprises’ emissions. To improve the Pigouvian defects, we design a modified Pigouvain carbon tax mechanism by the integral idea. The results show that the new mechanism not only holds the short-term effectiveness of the Pigouvian tax, but also can avoid the long-term mismatch of resource allocation. At the enterprise level, the tax of the new mechanism is fair. Finally, we discuss the effects of green technology progress and emission reduction investment on the carbon tax mechanism design. All of this may provide market-oriented policy tools for achieving China’s carbon peak and carbon neutralization.

Key words: carbon tax, efficiency, fairness, mechanism design