中文摘要：

本文利用环境方向性距离函数估计了中国29个省（市、区）1995-2007年间的二氧化碳影子价格与包含环境因素在内的生产率。测算结果表明,经济发展水平较高地区的二氧化碳影子价格与环境生产率值都要显著高于经济欠发达地区。二氧化碳影子价格在制定碳税政策方面有着重要的参考价值。在充分考虑各地区二氧化碳减排成本及全国减排总成本的基础上,政府部门需根据不同的政策意图来制定相应的减排措施：在以碳排减数量为目标时,考虑到大部分的碳排放集中在经济发达地区,应对高影子价格地区实行较为严格的限制措施;在以最小化碳减排带来的经济损失为目标时,应让低影子价格地区承担更多的减排指标,并由高影子价格地区对其进行补贴;而不同地区间二氧化碳影子价格的差异性,说明＂一刀切＂的碳税税率无法完全实现其政策意图。

英文摘要：

By using environmental directional distance function and data from 29 provinces（cities or districts） of China between 1995-2007,the shadow price of carbon dioxide and productivity including environmental factors are estimated.The results show that the highly developed regions seem to have higher shadow price of carbon dioxide and be more effective than the less developed regions.Shadow price of carbon dioxide plays an important role in the formulation of tax policy.Governments should focus on their main targets.If they want to reduce the amount of carbon emission,they could put more stringent restrictions on areas with high shadow price of carbon dioxide because most carbon emissions come from there;when it comes to minimizing the economic losses caused by the reduction of carbon emission,they should let the low shadow price of carbon emission areas take more responsibility.Considering the differences among regions of China about their shadow price of carbon dioxide,its policy intentions can not be fully achieved by adopting the carbon tax rate across the board.