财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2015年
5期
90-96
,共7页
从量税%从价税%单位产出能耗%污染排放%资源税
從量稅%從價稅%單位產齣能耗%汙染排放%資源稅
종량세%종개세%단위산출능모%오염배방%자원세
Per-unit tax%Value-based tax%Energy consumption per unit of output%Pollution emission%Resource tax
基于双重差分法，对西部地区油气资源税由从量计征改为从价计证的政策效果进行评估，以单位产值能耗、污染排放量和人均资源税收入作为政策效果变量，实证研究表明，油气从价税改革促使西部地区单位产出能耗相对于样本均值下降了7.90~8.55个百分点，污染排放量减少约1556吨，人均资源税收入相对于样本均值增加了2.74~3.03个百分点，通过采用不同处理方法进行稳健性检验后，以上结论仍然成立。
基于雙重差分法，對西部地區油氣資源稅由從量計徵改為從價計證的政策效果進行評估，以單位產值能耗、汙染排放量和人均資源稅收入作為政策效果變量，實證研究錶明，油氣從價稅改革促使西部地區單位產齣能耗相對于樣本均值下降瞭7.90~8.55箇百分點，汙染排放量減少約1556噸，人均資源稅收入相對于樣本均值增加瞭2.74~3.03箇百分點，通過採用不同處理方法進行穩健性檢驗後，以上結論仍然成立。
기우쌍중차분법，대서부지구유기자원세유종량계정개위종개계증적정책효과진행평고，이단위산치능모、오염배방량화인균자원세수입작위정책효과변량，실증연구표명，유기종개세개혁촉사서부지구단위산출능모상대우양본균치하강료7.90~8.55개백분점，오염배방량감소약1556둔，인균자원세수입상대우양본균치증가료2.74~3.03개백분점，통과채용불동처리방법진행은건성검험후，이상결론잉연성립。
Based on Difference-in-Difference,this paper evaluates the effects on policy of oil and gas moving from a volume-based to value-based tax system,we find that this reform of tax has caused the energy consumption per unit of output to fall between 7.90 percentage points and 8.55 percentage points,the emissions of pollution to reduce about 1556 tons and revenues of re-sources tax per capita to increase between 2.74 percentage points and 3.03 percentage points rela-tive to the sample average in the western area,then we re-estimate the same models using FGLS, and conclude the similar results.
