Coal taxation reform in China and its distributional effects on residential consumers
Coal taxation reform in China and its distributional effects on residential consumers
复制标题
中国煤炭税改革及其对居民消费者的分配影响
DOI：
10.1016/j.enpol.2020.111366
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发表时间：
2020-04
期刊：
影响因子：
9
通讯作者：
Xie Lunyu
中科院分区：
文献类型：
--
作者：
Qin Ping;Chen Peilin;Zhang Xiao-Bing;Xie Lunyu
中国正在进行煤炭税的改革，从数量税向价格税转变。虽然煤炭税在节约资源和减少空气污染方面可以发挥重要作用，但其分配效应尚未得到很好的研究。本文考察了改革前后中国煤炭税对家庭的分配效应。我们发现，大约30%的农村家庭和6%的城市家庭直接受到煤炭税的影响，而且直接受影响的家庭往往是贫困家庭。我们还发现，煤炭税对各省的影响是不同的；受影响更大的省份往往家庭收入较低。通过“Suits指数”，我们发现中国的煤炭量税和价格税对居民消费者都是累退性的，并且煤炭税制改革对煤炭税的累退性影响不大。通过模拟，我们发现，如果将煤炭税税率设定为与省级家庭收入正相关，则可以降低煤炭税的累退性。
There is an ongoing reform in coal taxation in China, from a quantity-based to a price-based approach. While the coal tax could play an important role in resource conservation and air pollution reduction, its distributional effect is not well studied. This paper investigates the distributional effect of China's coal taxes on households before and after the reform. We find that about 30 percent of rural households and six percent of urban households are directly affected by the coal taxes, and that the directly affected households tend to be poor. We also find that provinces are affected differently by the coal taxes; the provinces that are more affected tend to have lower household income. By the Suits Index, we find that both the quantity-based and price-based coal taxes are regressive for residential consumers in China, and that the coal taxation reform had little effect on the regressivity of the coal tax. By simulation, we find that the regressivity of the coal tax could be reduced if the tax rate were set to be positively correlated with provincial household income.
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影响因子：
3.1
作者：
K. Hamilton;G. Cameron
通讯作者：
K. Hamilton;G. Cameron
影响因子：
7
作者：
Annemarie C. Kerkhofa;Henri C. Molla;Eric Drissenb;Harry C. Wiltingb
通讯作者：
Annemarie C. Kerkhofa;Henri C. Molla;Eric Drissenb;Harry C. Wiltingb
DOI：
--
发表时间：
2011
期刊：
China Population, Resources and Environment
影响因子：
--
作者：
Qi Antian
通讯作者：
Qi Antian
影响因子：
12.8
作者：
Dissou, Yazid;Siddiqui, Muhammad Shahid
通讯作者：
Siddiqui, Muhammad Shahid
DOI：
--
发表时间：
2007
期刊：
Journal of Huazhong Normal University
影响因子：
--
作者：
X. Ying
通讯作者：
X. Ying