庇古税

排污收费作为庇古税，它的征收会促使企业在成本压力下进行控制污染排放的技术革新。

Pollution charges as Pigovian tax will encourage enterprises to do technological innovation under the cost pressure .

对于环境保护，经济学家们往往基于一种理性人的假设，主张适用庇古税和排污权交易来达到环境保护的目的。

Baced on the hypothesis of ration , economists claim to use pigovian tax and marketable pollution permits to protect the environment however , the application of humanistic theory is neglected .

庇古税设计的投入产出模型

The Application of Input-output Model to Pigou Tax

例如环境税就是庇古税的典型的例子。

Environmental taxes are an obvious example .

此类税收被称做“庇古税”，该税根据20世纪英国经济学家亚瑟·庇古命名。

Such taxes are known as " Pigouvian " after Arthur Pigou , a20th-century English economist .

什么是庇古税？

What are Pigovian taxes ?

为何经济学家喜欢用庇古税而不用管治方法保护环境？

Why do economists prefer them over regulations as a way to protect the environment from pollution ?

对于环境问题造成的外部性问题需要通过征收庇古税来达到最优资源配置。

Externalities caused by environmental problems need a Pigouvian tax to achieve the optimal allocation of resources .

传统的应对方法主要介绍了庇古税和科斯定理的具体应用。

Traditional methods mainly introduce the specific application of " Pigou Tax " and " Coase Theorem " .

该机制主要包括环境浓度税征收和排污退税激励两大部分：在环境浓度税征收部分借鉴了传统庇古税外部经济内部化的思想对船舶排污者进行征税，主要方法包括应用L。

This mechanism includes two main parts " levying environment - concentration - tax and stimulating drawback of expelling " .

传统的如庇古税、政府直接管制和补贴等方法，由于各自存在着不小的缺陷，效果不尽如人意。

The traditional resolutions such as tax , government direct regulation and subsidy , are not effective due to the their limitations .

在市场条件下，通过征收庇古税等方法，虽然可以纠正这种外部效应，但没有从根本上解决环境污染与生态恶化等问题。

In the market economy , though such measures as imposing Pigouvian tax can reduce the outside effect , the problem of environment pollution and ecology deterioration has never been solved radically .

第四部分：分析绿色税费的理论基础&解决环境问题的两个视角：庇古税视角和科斯定理视角，并对两者进行比较做出现实选择。

The fourth part analyzes the foundations of green taxes and fees , that is , Pigovian taxes approach and Coase theorem approach , compares these two approaches and makes choice at last .

同时，模型的结论中建议，提出当一个单独的污染产品被用来生产多样的出口产品时，建议采用垂直合同，对进口国政府提出的建议是就是征收庇古税。

When a single polluting input is used to produce multiple export products , our suggestion is to allow for vertical contracts . The optimist regulation policy of import country is use Pigouvian tax .

提出引进可交易排污证制度和庇古税、大力发展资源城市循环经济的技术支撑体系等实施产业链的构建建议。

This paper makes the suggestions on the supply chain restructure , such as introducing tradable pollutant discharge fee mechanism and Pigovian tax , endeavoring to develop technological support system for resource city recycling economy .

环境税收制度由来已久，起初只是狭义的污染税，它是英国经济学家阿瑟·庇古最先在《福利经济学》一书中提出来的，也被称为庇古税。

Environmental taxation system has a long history . Beginning with its narrow meaning which is pollution tax mentioned by British economist , Arthur Pigou , in The Economics of Welfare , that is the reason why it was called Pigovian Taxes .

通过分析，本文认为：其一、在存在其他扭曲性税种的前提下，最优环境税税率的确定需要考虑许多因素，而不再是庇古税税率；

By way of analysis , firstly , I think , under the premise of existence of other distortionary taxes , the optimal environment tax rate definite need to think over many factors , and is not again sheltering the Pigovian tax rate ;

第三章税收对消费模式转变的影响，通过庇古税的作用机制、税收的替代效应和收入效应详细阐述了税收政策对消费模式转变的影响机理。

The third part is taxation on the impact of changes in consumption patterns , through the mechanism of action Pigou tax , tax substitution effect and the income effect of tax policy elaborated on the impact of changes in consumption patterns mechanism .

庇古税和排放量限制能促使环境污染外部性内部化，但只限于企业治理污染的成本低于环境成本时，且排放量限制比庇古税的效果差些。

Pigovian tax and amount of exhausting restriction can help to internalize the external environment pollution , but it only effective when controlling pollution cost is lower than environment cost , and the effect of the amount of exhausting restriction is not so good as pigovian tax .