CAJ | 학술논문

在末端治污和清洁生产两种污染治理模式下考察了排污税和治污补贴对行业结构和环境的影响。主要结论包括：在末端治污方式下，排污税率的提高有助于减少行业短期和长期排污总量；而在清洁生产方式下，无论是短期还是长期，排污税率的改变对行业排污总量的影响均不确定。除了在末端治污方式下可以明确预期治污补贴的提高能有效减少行业短期排污总量并且激励新厂商进入外，治污补贴对污染控制和行业厂商数量的影响非常模糊。只要将排污税率设定为污染所造成的边际社会福利损失，则全社会福利的最大化目标将自动实现，对污染治理的补贴并不是必需的。
재말단치오화청길생산량충오염치리모식하고찰료배오세화치오보첩대행업결구화배경적영향。주요결론포괄：재말단치오방식하，배오세솔적제고유조우감소행업단기화장기배오총량；이재청길생산방식하，무론시단기환시장기，배오세솔적개변대행업배오총량적영향균불학정。제료재말단치오방식하가이명학예기치오보첩적제고능유효감소행업단기배오총량병차격려신엄상진입외，치오보첩대오염공제화행업엄상수량적영향비상모호。지요장배오세솔설정위오염소조성적변제사회복리손실，칙전사회복리적최대화목표장자동실현，대오염치리적보첩병불시필수적。
The paper inspects the impact of emission tax and pollution control subsidy on the industry structure and environment protection under two different pollution control modes that are terminal pollution control and clean production. The main conclusions include： 1） Increasing emission tax will help to reduce the total amount of emissions in short-term and long-term under terminal pollution control, but under cleaner production, the effects of same action are ambiguous. 2） Subsidies for pollution control have vague impact on pollution control and the size of industry. We can clearly predicate that increasing pollution control subsidy will reduce the short-term industrial emissions and encourage new entrants only in the terminal pollution control mode. 3） As long as the emission tax is equal to the marginal social welfare loss caused by pollution, the objective of maximizing the social welfare will implement automatically, subsidies for pollution control is not necessary.