经济与管理研究2016，Vol.37Issue(12)：66-72,7.DOI:10.13502/j.cnki.issn1000-7636.2016.12.008
Research on Economics and Management
Fairness of Levying Carbon Tax on Residents' Living Consumption-Case of Levying Motor Carbon Tax
摘要
Abstract
Through referring to foreign mature tax fairness measure models,this paper constructs two indexes on the overall and structural fairness pertinent to motor carbon tax,and makes empirical study based on the urban residents'group survey data.It is found that levying motor carbon tax not only aggravates the unfairness about the overall residents'disposal income,but also degrades the post-tax relative status of the low income earners while upgrades that of the high income earners.As measures for correcting the negative distribution effects caused by motor carbon tax,differential subsidies show better than proportional subsidies.The research methodologies and policy suggestions of this paper are also applicable to other kinds of household consumption on carbon tax and environmental tax.关键词
碳税/公平性测度/补贴方案Key words
carbon tax/fairness measure/subsidy program分类
管理科学引用本文复制引用
李峰,王文举..Research on Economics and Management[J].经济与管理研究,2016,37(12):66-72,7.基金项目
国家社会科学基金重大项目“中国碳市场成熟度、市场机制完善及环境监管政策研究”（14ZDA072）；北京市属高等学校高层次人才引进与培养“长城学者”计划资助项目“碳排放与博弈计量研究”（CIT＆TCD20140321）；中国博士后科学基金项目“中国碳排放权交易市场发展对产业竞争力的影响研究” （）
