Income distribution effects of China’s energy resource tax reform on urban and rural households—an analysis based on CGE model
PANG Jun1, XU Yun1, SHI Yuan-chang2, GAO Xiao-mo1
1. School of Environment and Natural Resources, Renmin University of China, Beijing 100872, China;
2. College of Science, China Agricultural University, Beijing 100083, China
A CGE model including 7 urban and 5 rural household income groups and 3 labor factors, i.e.agricultural labor, skilled worker and production worker, was constructed to simulate income distribution effects of China’s energy resource tax reform, both on coal, crude oil and natural gas respectively and combined, on urban and rural households under low, actual and high tax rate adjustment settings. Then, the impacts of supplementary measures were simulated. It was indicated that implementing coal or natural gas resource tax reform narrowed the income gap among urban households and promoted fair income distribution, but widened the income gap among rural households and enlarged income distribution unfairness; implementing crude oil resource tax reform narrowed the income gap among both urban and rural households, which promoted fair income distribution; when energy resource tax reform on coal, crude oil and natural gas were implemented simultaneously, income distribution effects were depended on the tax rate combination of them; using energy resource tax revenue to subsidize rural households could narrow the income gap among them, which was beneficial to income distribution fairness.
庞军, 许昀, 石媛昌, 高笑默. 我国能源资源税改革对城乡居民的收入分配效应——基于CGE模型的分析[J]. 中国环境科学, 2020, 40(6): 2729-2740.
PANG Jun, XU Yun, SHI Yuan-chang, GAO Xiao-mo. Income distribution effects of China’s energy resource tax reform on urban and rural households—an analysis based on CGE model. CHINA ENVIRONMENTAL SCIENCECE, 2020, 40(6): 2729-2740.
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