Impacts of Potential China's Environmental Protection Tax Reforms on Provincial Air Pollution Emissions and Economy

股息 税收 收入 可计算一般均衡 经济 中国 自然资源经济学 业务 公共经济学 财务 宏观经济学 地理 考古
作者
Xiurong Hu,Junfeng Liu,Haozhe Yang,Jing Meng,Xuejun Wang,Jianmin Ma,Shu Tao
出处
期刊:Earth’s Future [American Geophysical Union]
卷期号:8 (4) 被引量:22
标识
DOI:10.1029/2019ef001467
摘要

Abstract China's environmental protection tax (EPT) has been implemented since the beginning of 2018 to control environmental issues (e.g., air pollution). The current EPT law indicates that tax revenues are given to provincial governments without return. However, tax revenue redistribution is the key to achieving a so‐called “double dividend”; that is, an environmental tax could benefit both the environment and economic efficiency. Based on our previous analysis of the effectiveness of the current EPT, we further explore whether the double dividend could be achieved under different tax reforms based on the multiregion and multisectoral computable general equilibrium model. We find that recycling the EPT revenue to reduce household income tax (EPT_Int) is an efficient way to achieve the double dividend, and there is no double dividend if the EPT revenue is compensated by reducing enterprise income tax (EPT_Ent) or by investing in solar power (EPT_Sol). Combining EPT_Int and EPT_Sol could be a better approach if more air pollution emissions reductions are required to achieve the national reduction targets. At the provincial level, recycling the EPT revenues to reduce household income tax could offset the negative effect of environmental tax on the economy and achieve the double dividend in all provinces, especially the provinces with higher emission intensity, such as Shanxi, Hebei, Inner Mongolia, and Guizhou Provinces. This result shows that provinces with high emission intensity may further reduce air pollutant emissions during the post‐EPT era.
最长约 10秒,即可获得该文献文件

科研通智能强力驱动
Strongly Powered by AbleSci AI
更新
PDF的下载单位、IP信息已删除 (2025-6-4)

科研通是完全免费的文献互助平台,具备全网最快的应助速度,最高的求助完成率。 对每一个文献求助,科研通都将尽心尽力,给求助人一个满意的交代。
实时播报
feihua完成签到,获得积分20
刚刚
晶晶发布了新的文献求助30
刚刚
kerr完成签到,获得积分10
1秒前
555557应助快乐科研采纳,获得10
1秒前
香蕉觅云应助So采纳,获得10
2秒前
2秒前
2秒前
2秒前
秋纳瑞完成签到 ,获得积分10
2秒前
时柚发布了新的文献求助10
3秒前
3秒前
澡雪发布了新的文献求助10
3秒前
传奇3应助现实世界npc采纳,获得10
4秒前
Lucas应助小魏哥哥采纳,获得10
4秒前
5秒前
鹰头猫发布了新的文献求助10
5秒前
斯文败类应助晶晶采纳,获得30
5秒前
哈哈发布了新的文献求助10
6秒前
庞扬发布了新的文献求助10
6秒前
6秒前
动听的母鸡完成签到,获得积分10
9秒前
9秒前
刘兆海完成签到,获得积分10
9秒前
10秒前
林夕完成签到,获得积分10
10秒前
啦啦啦啦啦完成签到,获得积分10
10秒前
王思凯完成签到,获得积分20
11秒前
onlyan完成签到,获得积分10
11秒前
Lucas应助烯灯采纳,获得10
11秒前
NexusExplorer应助顾志成采纳,获得10
11秒前
11秒前
13秒前
111发布了新的文献求助20
13秒前
鹰头猫完成签到,获得积分10
13秒前
13秒前
14秒前
御觞丶完成签到,获得积分10
14秒前
15秒前
15秒前
mzf发布了新的文献求助10
15秒前
高分求助中
Picture Books with Same-sex Parented Families: Unintentional Censorship 700
ACSM’s Guidelines for Exercise Testing and Prescription, 12th edition 500
Nucleophilic substitution in azasydnone-modified dinitroanisoles 500
不知道标题是什么 500
Indomethacinのヒトにおける経皮吸収 400
Phylogenetic study of the order Polydesmida (Myriapoda: Diplopoda) 370
Effective Learning and Mental Wellbeing 300
热门求助领域 (近24小时)
化学 材料科学 医学 生物 工程类 有机化学 生物化学 物理 内科学 纳米技术 计算机科学 化学工程 复合材料 遗传学 基因 物理化学 催化作用 冶金 细胞生物学 免疫学
热门帖子
关注 科研通微信公众号,转发送积分 3974856
求助须知:如何正确求助?哪些是违规求助? 3519400
关于积分的说明 11198085
捐赠科研通 3255563
什么是DOI,文献DOI怎么找? 1797860
邀请新用户注册赠送积分活动 877208
科研通“疑难数据库(出版商)”最低求助积分说明 806219