税收负担会成为碳减排的绊脚石吗?来自经合组织国家的证据

Yishuai Ren, Yong Jiang, Chao-qun Ma, Jiang-Long Liu, Jing Chen
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引用次数: 4

摘要

税收对经济和社会的影响是无处不在的。考虑到二氧化碳排放与人类活动密切相关,税收负担是否会影响碳排放的问题自然就产生了。为了解决这一问题,我们基于21个经合组织国家1991-2014年的数据,使用税收收入与GDP的比率作为税收负担的代表,并采用具有非加性固定效应的面板分位数模型进行分析。研究结果表明,税收负担对碳排放的影响在不同国家的碳排放水平上存在异质性。此外,我们发现无论碳排放水平高还是低的国家,税负与碳排放之间都存在稳定的u型关系。我们的研究结果表明,适度的税收有助于减少碳排放,但过度征税的效果恰恰相反。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Will Tax Burden Be a Stumbling Block to Carbon-Emission Reduction? Evidence from OECD Countries
Abstract The influence of taxation on the economy and society is everywhere. Given the fact that CO2 emission is closely connected with human activities, the question naturally arises whether the tax burden affects the carbon emissions. To address this issue, based on the data of 21 OECD countries over the period from 1991–2014, we use the ratio of tax revenue to GDP as a proxy of the tax burden and employ a panel quantile model with the non-additive fixed effects for analysis. The results suggest that the impact of the tax burden on carbon emissions is heterogeneous across countries based on the level of carbon emissions. Moreover, we find a stable U-shaped relationship between the tax burden and carbon emissions whether for countries with a high or low level of carbon emissions. Our findings suggest that moderate taxes could help reduce carbon emissions, but the effect of excessive taxation is the opposite.
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