Environmental taxation and regional inequality in China
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14230%2F19%3A00108302" target="_blank" >RIV/00216224:14230/19:00108302 - isvavai.cz</a>
Result on the web
<a href="https://www.sciencedirect.com/science/article/pii/S2095927319305584" target="_blank" >https://www.sciencedirect.com/science/article/pii/S2095927319305584</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.scib.2019.09.017" target="_blank" >10.1016/j.scib.2019.09.017</a>
Alternative languages
Result language
angličtina
Original language name
Environmental taxation and regional inequality in China
Original language description
In order to combat environmental pollution, China enacted the Environmental Protection Tax Law in early 2018. Yet the impacts of the environmental tax on individual regions with different socioeconomic statuses, which are crucial for social justice and public acceptance, remain unclear. Based on a Multi-Regional Input-Output (MRIO) table and a nationally regulated tax payment calculation method, this study analyzes the distributional impacts of an environmental tax based upon province's consumption from both inter-provincial and rural-urban aspects. The national tax revenue based on the current levy mechanism is estimated to be only one seventh of the economic loss from premature mortality caused by ambient particulate matter (PM2.5). The taxation may slightly alleviate urban-rural inequality but may not be helpful with reducing inter-provincial inequality. We further analyze two alternative levy mechanisms. If each province imposes taxes to products it consumes (rather than produces, as in the current mechanism), with the tax rate linearly dependent on its per capita consumption expenditure, this would moderately increase the national tax revenue and significantly reduce inter-provincial inequality. To better compensate for the economic costs of air pollution and reduce regional inequality, it would be beneficial to increase the tax rate nationwide and implement a levy mechanism based on provincially differentiated levels of consumption and economic status.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50704 - Environmental sciences (social aspects)
Result continuities
Project
<a href="/en/project/GA16-17978S" target="_blank" >GA16-17978S: Vulnerability and the Economy-Energy Nexus at the Sector Level: A Historic, Input-Output and CGE Analysis</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Science Bulletin
ISSN
2095-9273
e-ISSN
2095-9281
Volume of the periodical
64
Issue of the periodical within the volume
22
Country of publishing house
NL - THE KINGDOM OF THE NETHERLANDS
Number of pages
9
Pages from-to
1691-1699
UT code for WoS article
000497954900010
EID of the result in the Scopus database
2-s2.0-85073835656