摘要碳税作为一种环境税，因其具有双重红利性质而被认为是减少温室气体排放、缓解全球变暖的有效方式。我国不仅是世界上最大的发展中国家，还是能源消耗大国和温室气体排放大国，随着十三五规划的出台，财政体制改革是新常态经济发展下的必然趋势。在我国征收碳税有一定的必要性，既可以实现节能减排的目标，又可以增加政府财政收入，但在开征碳税前需要考虑其对居民收入分配的影响。本文首先对国内外近期的碳税研究文献进行回顾，并大致归纳出面对碳税收入分配效应时所使用的研究模型和研究方法。然后选取《中国统计年鉴2013》、《中国能源统计年鉴2013》、《江苏省统计年鉴2014》等相关数据，分别对碳税的直接效应和间接效应采用收入支出法和投入产出模型进行实证分析，从不同收入阶层和城乡区域两个角度进行论证，得出碳税的收入分配效应具有累退性,低收入阶层比高收入阶层承担更重的碳税税负，农村居民对碳税的敏感程度大于城镇居民的结论。最后对我国征收碳税提出建议，一是应当出台配套措施，二是应当遵循税收中性原则，三是保证政府和公众间良好的沟通，四是对碳税进行立法保护。87754

毕业论文关键词  碳税  收入分配  社会公平

毕 业 论 文 外 文 摘 要

Title  The social equity of a carbon tax based on income and distribution                                                             

Abstract As a kind of environmental taxes,carbon tax is considered to be an effective means by which can reduce carbon dioxide emissions and weaken global warming ,due to its double-pidend feature。China is not only the biggest developing country in the world ,but also a big consuming country with high greenhouse gas emissions。With the thirteenth five-year long-term planning put out,financial system reform has been an inevitable trend during new normal economy。There are many reasons to carry out carbon tax in China,on the one hand,it will achieve the goal of energy conservation,on the other hand,it will increase financial revenues。Whereas,we should take distributional effects into consideration before implement the new policy--carbon tax。Firstly,the paper review domestic and foreign literature which was published recently and generalize the models and methods that used in those documents。Secondly,we select useful data from China Statistical Yearbook,China Energy Statistical Yearbook,Jiangsu Statistical Yearbook,and then analysis the direct effect and indirect effect of carbon tax by means of Revenue Expenditure Approach and Input-Output Model respectively,with income class and region as two aspects。The conclusion is that the distributional effect of carbon tax is regressive。Meanwhile,the low income group suffer more taxes than the high income group,and the residents living in the rural area are more sensitive to carbon tax than in urban area。 Lastly,we bring up some policy implications:to implement corresponding measures to support carbon tax,to keep tax neutrality,to strengthen the communication between government and public,to introduce legislation into carbon tax policy。

Keywords  carbon tax  distributional effects  social equity 

目   次

1  引言 1

1．1  研究背景和研究意义 1

1．2 研究方法和研究内容 2

1．3  文献综述 2源-于,优Z尔%论^文.网wwW.yOueRw.com 原文+QQ752018~766

2  碳税的内涵及理论基础