本文利用投入产出和线性需求模型分析了碳税的价格影响、福利成本以及再分配效应。征税导致占中低收入居民支出比重较大的基本消费品价格大幅上涨,如电热水气、房屋、公共交通、食品等;从等价性变化、补偿性变化的角度看,城镇居民的福利损失随收入降低而上升,而农村居民中中等收入家庭损失最大;Atkinson公平指数显示碳税前后贫富差距有所扩大。因此,碳税具有一定累退性。但是,碳税边际福利成本及其收入差距影响并不大,因此政府可以通过转移支付手段缓解其负面冲击。
This paper examines the effects on consumer prices, welfare and inequality arising from imposing a carbon tax in China, using input - output and linear expenditure models. Low - income households are more severely affected because price rises are higher for those goods which form a larger share of their budgets. For urban households, welfare loss measured by compensating and equivalent variations decreases with expenditure, and mid - income families suffer most among all rural household types. The Atkinson measure indicates the aggravation of inequality after carbon tax. However, the marginal welfare cost and percentage increases in inequality are moderate, so the relatively small burdens and distributional effects could easily be compensated by revenue recycling.