CAJ | 학술논문

通过构建完全垄断企业与政府的两阶段博弈模型，对政府如何制定最优环境税率，实现税收收入中性约束下社会福利最大化及企业利润最大化问题进行了分析。研究发现：在一定的条件下，环境税率和其他税率越高，企业产出水平和排污量越低；当政府的税收收入较少时，环境税率与排污的边际损害程度呈现倒 U 型；而当政府税收收入较高时，环境税率随着排污的边际损害程度的提高而增加。据此提出环境税改革的建议：一是采取有差别的环境税率；二是将污染物排放的边际损害控制在一定范围内；三是适时调整环境税税率，并同时辅之以相对应的配套改革措施。
통과구건완전롱단기업여정부적량계단박혁모형，대정부여하제정최우배경세솔，실현세수수입중성약속하사회복리최대화급기업리윤최대화문제진행료분석。연구발현：재일정적조건하，배경세솔화기타세솔월고，기업산출수평화배오량월저；당정부적세수수입교소시，배경세솔여배오적변제손해정도정현도 U 형；이당정부세수수입교고시，배경세솔수착배오적변제손해정도적제고이증가。거차제출배경세개혁적건의：일시채취유차별적배경세솔；이시장오염물배방적변제손해공제재일정범위내；삼시괄시조정배경세세솔，병동시보지이상대응적배투개혁조시。
to social welfare maximization under the revenue-neutral constraint,and how to determine the en-The paper discusses on how to develop the optimal environmental tax to contribute terprise optimal output to satisfy their own profit maximization by building a two-stage game model of monopoly industry and the government.The results indicate:environmental tax rate and other tax rates were negatively related to enterprise output and abatement;When tax revenue is lower,the relationship of environmental tax rate and the degree of severity of environmental damage is inverted U-shaped.When tax revenue is higher,environmental tax rate has positive correlation with the degree of severity of environmental damage.Therefore,further adjustment and reform of the environmental tax policy must be carried out in three aspects:firstly,to imple-ment different environmental tax rate in different area;secondly,to control the severity degree of environmental damage in a certain scope;and thirdly,to adjust the environmental tax rate properly and to take some supplementary measures at the same time.