消费税的环境保护效应

基于2000-2011年中国经验数据的实证分析

Translated title of the contribution: The Environmental Effect of the Constion Tax: An Empirical Research Based on the Data of China from 2000 to 2011

臧 传琴, 朱 彩彩, 申 培海

Research output: Contribution to journalArticle

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Abstract

Protecting the environment is an important goal of the consumgtion tax. It’s a good choice to achieve certain environmental goals through the consumption tax reform without levying separate environmental
tax. The consumption tax is becoming "green" and its environmental effect is becoming increasingly apparent since 1994. We analyzed the relationship between environmental quality and the consumption tax based on the data of China from 2000 to 2011. We found that there is positive correlation between
environmental quality and consumption tax. The consumption tax and its becoming "green" is favorable to environment.
Original languageChinese (Simplified)
Pages (from-to)118-130
Number of pages13
JournalJournal of Economics of Shanghai School
Volume13
Issue number3
Publication statusPublished - 2015
Externally publishedYes

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Environmental effects
Tax
Consumption tax
China
Empirical research
Environmental quality
Tax reform

Keywords

  • Consumption Tax
  • Environment
  • Reform

Cite this

消费税的环境保护效应 : 基于2000-2011年中国经验数据的实证分析. / 臧传琴; 朱彩彩; 申培海.

In: Journal of Economics of Shanghai School, Vol. 13, No. 3, 2015, p. 118-130.

Research output: Contribution to journalArticle

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title = "消费税的环境保护效应: 基于2000-2011年中国经验数据的实证分析",
abstract = "保护环境是消费税的重要目标。在目前我国尚未开征独立的环境税①的情况下,借助于消费税改革来实现一定的环境目标无疑是一个比较好的选择。自1994年开征以来,历经几次改革,我国的消费税不断{"}绿化{"},环境保护效应日益凸显。基于2000-2011年我国的经验数据,本文分析了环境质量与消费税之间的关系,结果发现:环境质量与消费税之间呈正相关关系,消费税的征收与{"}绿化{"}一定程度上促进了环境质量的改善。",
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year = "2015",
language = "Chinese (Simplified)",
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T2 - 基于2000-2011年中国经验数据的实证分析

AU - 臧, 传琴

AU - 朱, 彩彩

AU - 申, 培海

PY - 2015

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N2 - 保护环境是消费税的重要目标。在目前我国尚未开征独立的环境税①的情况下,借助于消费税改革来实现一定的环境目标无疑是一个比较好的选择。自1994年开征以来,历经几次改革,我国的消费税不断"绿化",环境保护效应日益凸显。基于2000-2011年我国的经验数据,本文分析了环境质量与消费税之间的关系,结果发现:环境质量与消费税之间呈正相关关系,消费税的征收与"绿化"一定程度上促进了环境质量的改善。

AB - 保护环境是消费税的重要目标。在目前我国尚未开征独立的环境税①的情况下,借助于消费税改革来实现一定的环境目标无疑是一个比较好的选择。自1994年开征以来,历经几次改革,我国的消费税不断"绿化",环境保护效应日益凸显。基于2000-2011年我国的经验数据,本文分析了环境质量与消费税之间的关系,结果发现:环境质量与消费税之间呈正相关关系,消费税的征收与"绿化"一定程度上促进了环境质量的改善。

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KW - 改革

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