管理评论

管理评论 ›› 2023, Vol. 35 ›› Issue (2): 3-15.

• 经济与金融管理 •    下一篇

环境信息披露质量改进对征收环境税的调节作用——基于中国环境CGE模型

刘宇1,2, 杨顺祥1,2, 张金珠3, 周梅芳4, 柳雅文5, 张伟6   

  1. 1. 中国科学院科技战略咨询研究院, 北京 100190;
    2. 中国科学院大学公共政策与管理学院, 北京 100049;
    3. 北京林业大学经济管理学院, 北京 100083;
    4. 北京工商大学经济学院, 北京 100048;
    5. 对外经济贸易大学数字经济实验室, 北京 100029;
    6. 生态环境部环境规划院国家环境保护环境规划与政策模拟重点实验室, 北京 100012
  • 收稿日期:2020-03-16 出版日期:2023-02-28 发布日期:2023-03-27
  • 通讯作者: 刘宇(通讯作者),中国科学院科技战略咨询研究院研究员,中国科学院大学公共政策与管理学院博士生导师,博士
  • 作者简介:杨顺祥,中国科学院科技战略咨询研究院、中国科学院大学公共政策与管理学院硕士研究生;张金珠,北京林业大学经济管理学院博士研究生;周梅芳,北京工商大学经济学院讲师,博士;柳雅文,对外经济贸易大学数字经济实验室博士后;张伟,生态环境部环境规划院国家环境保护环境规划与政策模拟重点实验室副研究员,博士。
  • 基金资助:
    国家自然科学基金项目（72125010；71974186；72104014）；国家民委人文社会科学重点研究基地武陵山民族地区乡村产业发展研究中心招标课题（RWJDZB-2021-03）。

The Moderating Effect of Improved Environmental Information Disclosure on Environmental Taxation: Based on China's Environmental CGE Model

Liu Yu1,2, Yang Shunxiang1,2, Zhang Jinzhu3, Zhou Meifang4, Liu Yawen5, Zhang Wei6   

  1. 1. Institutes of Science and Development, Chinese Academy of Sciences, Beijing 100190;
    2. School of Public Policy and Management, University of Chinese Academy of Sciences, Beijing 100049;
    3. School of Economics and Management, Beijing Forestry University, Beijing 100083;
    4. School of Economics, Beijing Technology and Business University, Beijing 100048;
    5. Digital Economy Laboratory, University of International Business and Economics, Beijing 100029;
    6. State Environmental Protection Key Laboratory of Environmental Planning and Policy Simulation, Chinese Academy of Environmental Planning, Beijing 100012
  • Received:2020-03-16 Online:2023-02-28 Published:2023-03-27

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摘要： 环境税和环境信息披露（EID）分别作为正式和非正式环境规制手段已经得到了广泛研究和讨论，但是现有研究多集中于单一环境规制的影响，较少关注两者之间的相互影响。因此，本文基于2012年139部门投入产出表和污染物排放数据，构建了中国环境可计算一般均衡（CGE）模型来分析EID质量改进对环境税的调节作用。研究结果表明：（1）从经济影响看，EID质量的提高能够大幅抵消征收环境税带来的负面经济影响。在不考虑EID的情景下，GDP下降0.19%；在考虑EID质量改进的情景下，GDP仅下降0.10%。（2）从减排效果看，该调节作用在减排方面则呈现较强的异质性。一方面，SO2和NOX的排放呈现减少态势（-0.02%和-0.01%）；另一方面，COD和NH3的排放却分别上涨0.01%和0.02%。（3）从影响程度看，EID质量的提高对经济的拉动作用远大于其对环境税减排效果的强化作用。此外，在行业层面，提高EID质量能够刺激能源消费由高排放的煤炭转变为低排放的能源产品。因此，在实施环境税政策的同时，要加强EID制度的建设，从而有效地降低减排的经济成本。

关键词: 环境税, 环境信息披露（EID）, 调节作用, CGE模型

Abstract: Environmental tax as a formal means and environmental information disclosure (EID) as an informal meas of environmental regulation have been widely studied and discussed. However, existing researches focus mainly on the effect from only one of the two means, with little attention to the interactive effect from both, especially to the effect of improved EID on environmental taxation. Therefore, based on the input-output table and pollutant emission data of 139 sectors in 2012, we construct the China's Environmental Computing General Equilibrium Model (CGE) to analyze the indirect effects of improved EID on environmental taxation and the spillover feedback effects among sectors. The results are as follows. (1) Improved EID could greatly offset the negative economic impact of environmental taxation. When EID is not considered, GDP decreases by 0.19%. When improved EID is considered, GDP decreases by only 0.10%. (2) The moderating effect is significantly heterogeneous in reducing emissions, as evidenced by a 0.02% and a 0.01% decrease respectively of SO2 and NOX emissions, but a 0.01% and a 0.02% increase respectively of COD and NH3 emissions. (3) Improved EID has a much larger effect of driving economy than its effect of enhancing environmental tax's role in emission reduction In addition, at the industry level, improved EID can stimulate energy consumption to shift from high-emission coal to low-emission energy products. Therefore, environmental tax policies should be coupled with the construction of EID system in order to effectively reduce the economic cost of reducing emissions.

Key words: environmental tax, environmental information disclosure (EID), moderating effect, CGE