通过构建个体异质性世代交迭模型,对我国环境税政策的环境、经济、福利和分配效应进行综合性定量分析.研究表明,环境税税率确定应综合考虑我国经济增长和减排目标,在开征初期采用低税率,并反映环境税与宏观经济顺周期的关系.总体而言,符合税收中性原则的环境税政策比增加整体税负的非税收中性政策更优.环境税在不同的支出用途和税收返还形式下,其政策效应存在较大差异.政府需要权衡效率和公平,选择符合施政目标的政策方案.

In the context of accelerating industrialization and urbanization,China is facing serious challenges in environmental protection. Environmental problems in China mainly result from the extensive pattern of economic development,which originates from the government's behavior owing to Chinese-style decentralization. This study uses the provincial panel data from 1994 to 2012 and the two-way fixed-effect model to look into the impact of Chinese-style decentralization on air quality in China. Our results show that China's economy still develops at the expense of environmental sustainability within the framework of Chinese-style decentralization. Decentralization raises the average income level required by the turning point of Environmental Kuznets Curve in China. Excessive decentralization regarding expenditure leads to deterioration in air quality while sufficient fiscal autonomy can slow down or curb air pollution. In addition,it is found that the impact of Chinese-style decentralization on air quality varies significantly from province to province. Therefore,it is concluded,in order to improve the quality of local environmental protection and enhance the efficiency of public services,it is necessary to assign intergovernmental responsibilities reasonably,increase local governments' fiscal autonomy,bring environmental quality into the assessment of government officials,establish an incentive mechanism to promote healthy competition among different governments,and take a scientific approach to development.