工业工程

工业工程 ›› 2016, Vol. 19 ›› Issue (3): 30-36.

• 专题论述 • 上一篇    下一篇

低碳背景下政府财税行为对制造商决策影响

  

  1. 上海海事大学 经济管理学院， 上海 201306
  • 出版日期:2016-06-30 发布日期:2016-08-31
  • 作者简介:徐朗（1990-），男，湖北省人，博士研究生，主要研究方向为能源经济、物流与供应链管理.
  • 基金资助:

    国家自然科学基金面上项目（71373157）；上海海事大学研究生创新基金项目（2015ycx024）

The Impact of Government Fiscal Behavior on the Manufacturer′s Decision under the Background of Low-carbon

  1. School of Economics and Management, Shanghai Maritime University, Shanghai 201306, China
  • Online:2016-06-30 Published:2016-08-31

摘要：

 
补贴与碳税是我国政府在践行碳减排过程中常见的策略之一。基于消费者和生产者剩余理论下，建立了以社会总福利为目标函数的模型，比较了政府不同财税政策下的补贴与碳税政策。分析了政府补贴与碳税对高碳产品和低碳产品制造商决策的影响，同时对比分析了不同情况下两种产品的均衡价格、均衡需求、均衡收益以及社会总福利。研究表明，无论政府采用哪种策略，社会总福利均会增加，但政府采用只向生产低碳产品的制造商进行补贴的策略，比只向生产高碳产品的制造商碳税的策略达到的社会总福利的效果要好，而综合考虑碳税和补贴的策略比前两种策略要好。

关键词: 低碳经济, 消费者效用, 政府行为, 社会福利

Abstract:

Subsidies and taxation are the common strategies in the practice of carbon emission reduction in China. Based on consumer and producer surplus theory, the objective function of social welfare is established. The four kinds of government subsidies and taxing acts are compared. The impact of government subsidies and taxation on the decision making of carbon products and noncarbon products is analyzed. At the same time, the equilibrium price, equilibrium output, equilibrium profit and social welfare of the two products are analyzed. Studies have indicated that with the government′s intervention in the lowcarbon supply chain, the social welfare will be increased, but that it is better for the government to increase the general welfare of the society by subsidizing low carbon product manufacturers than by only taxing highcarbon product manufacturers and that a comprehensive consideration of taxation and subsidy policy is better than both.

Key words: low carbon economy, consumer utility, government behavior, social welfare