Environmental taxation and regional inequality in China

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Environmental taxation and regional inequality in China

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Environmental taxation and regional inequality in China

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50704 - Environmental sciences (social aspects)

Projekt

<a href="/cs/project/GA16-17978S" target="_blank" >GA16-17978S: Zranitelnost a ekonomicko-energetický nexus v odvětvích hospodářství - historická, Input-Output a CGE analýza</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Science Bulletin

ISSN

2095-9273

e-ISSN

2095-9281

Svazek periodika

64

Číslo periodika v rámci svazku

22

Stát vydavatele periodika

NL - Nizozemsko

Počet stran výsledku

9

Strana od-do

1691-1699

Kód UT WoS článku

000497954900010

EID výsledku v databázi Scopus

2-s2.0-85073835656