Income distributional effects of energy resource tax reform on urban households in China:analysis based on input-output Model
PANG Jun1, GAO Xiao-mo1, SHI Yuan-chang2
1. School of Environment and Natural Resources, Renmin University of China, Beijing 100872, China;
2. College of Science, China Agricultural University, Beijing 100083, China
Based on the input-output model, the urban households of China were divided into seven income groups according to their income level, and the income distributional effects on urban households of converting the energy resource tax from volume-based tax into ad valorem tax were analyzed in this paper. According to the results, it would be regressive income distributional effects if only implementing coal resource tax reform or natural gas resource tax reform separately, which was not beneficial to income distribution fairness; but it would be progressive income distributional effects if only implementing oil resource tax reform which was beneficial to income distribution fairness; however, it would be almost no impacts on income distribution fairness if coal, oil and natural gas resource taxes reform under current tax rate were implemented simultaneously. Specifically, the impacts of energy resource tax reform on low income groups should be paid more attention to, and appropriate subsidy policies should be designed in order to reduce the negative impacts on the welfare of the low income groups as their consumption expenditure would be increased.
庞军, 高笑默, 石媛昌. 能源资源税改革对我国城镇居民的收入分配效应——基于投入产出模型的分析[J]. 中国环境科学, 2019, 39(1): 402-411.
PANG Jun, GAO Xiao-mo, SHI Yuan-chang. Income distributional effects of energy resource tax reform on urban households in China:analysis based on input-output Model. CHINA ENVIRONMENTAL SCIENCECE, 2019, 39(1): 402-411.
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