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| Title: | 資本稅對地方環境政策之影響
The effect of capital taxation on local environmental policy |
| Authors: | 廖于瑩
Liao, Yu Ying |
| Contributors: | 賴育邦
Lai, Yu Bong
廖于瑩
Liao, Yu Ying |
| Keywords: | 環境政策
資本稅
租稅競爭
environment policy
capital tax
tax competition |
| Date: | 2010 |
| Issue Date: | 2011-10-05 14:52:35 (UTC+8) |
| Abstract: | 隨著人類的經濟活動發展造成環境的污染，近年來，人們開始注重環境的保護，並試著在經濟發展和環境保護之間取得平衡，本文便以此想法結合地區之間的租稅競爭，進而研究地方政府之間在環境政策的競爭是否會造成環境品質的向下沉淪 (race to the bottom)。本文中的地方政府利用對製造污染的廠商課徵資本稅(本文以從量稅和從價稅為例，但資本稅稅率為外生條件)以做為公共財的財源，同時管制廠商所排放的污染量。
本文主要得到了三個結論：(1) 地方政府之間競爭的結果將會造成環境政策的向下沉淪；(2) 在單位稅額相同的情況下，地方政府選擇以從量稅或從價稅課徵資本稅，並不影響環境政策向下沉淪的程度，以及 (3) 影響環境政策向下沉淪的因素主要取決於該地方政府面臨的競爭對手數量，競爭的轄區愈多，環境政策向下沉淪的程度愈甚。
As the development of economy, the environment becomes much polluted. In recent years, environment protection has become an important issue, and people have tried to strike a balance between the development of economy and environment protection. In this thesis, we combine this idea and tax competition among jurisdictions, and discuss the issue that whether the tax competition among jurisdictions leads to “the race of bottom.” In this environmental quality, the local governments levy tax on the capital of polluting industries, with either unit tax or ad valorem tax and with fixed tax rate, and use the tax revenues to finance public goods. Each government also imposes a cap on firms’ emissions.
I obtain three main results:
(1) The competition between local governments will lead to the race to the bottom in environment policy.
(2) Given the same revenue per unit of tax, both the unit tax and the ad valorem tax lead to the same environmental policy.
(3) The level of race to the bottom in environment policy depends on the number of the competitors to the local government. As the number of jurisdictions increases, the more the level of race to the bottom in the environment policy.
Key words: environment policy, capital tax, tax competition |
| Reference: | Hoyt, William H. (1991), “Property Taxation, Nash Equilibrium, and Market Power,” Journal of Urban Economics, 30, 123-31
Kunce, Mitch and Jason F. Shogren (2005), “On Interjurisdictional Competition and Environmental Federalism” Journal of Environmental Economics and Management, 50, 212-24.
Kunce, Mitch; Jason F. Shogren (2008), “Efficient Decentralized Fiscal and Environmental Policy: A Dual Purpose Henry George Tax,” Ecological Economics, 65, 569-73.
Lockwood Ben (2004), “Competition in Unit vs. Ad Valorem Tax,” International Tax and Public Finance, 11, 763-72.
Markusen, James R., Edward R. Morey and Nancy Olewiler (1995), “Competition in Regional Environmental Policies When Plant Locations Are Endogenous,” Journal of Public Economics, 56, 55-77.
Oates, Wallance E. and Robert. M. Schwab (1988), “Economic Competition among Jurisdictions: Efficiency Enhancing or Distortion Inducing?,” Journal of Public Economics, 35, 333-54.
Rauscher, Michael (1995), “Environmental Regulation and the Location of Polluting Industries,” International Tax and Public Finance, 2, 229-44.
Tiebout Charles. M. (1956), “A Pure Theory of Local Expenditure,” Journal of Political Economy, 64, 416-24
Woods, Neal D. (2006) ,“Interstate Competition and Environmental Regulation: A Test of the Race-to-the-Bottom Thesis,” Social Science Quarterly, 87, 174-89.
Zodrow, George R. and Peter Mieszowski (1986), “Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods,” Journal of Urban Economics, 19, 296¬¬-315 |
| Description: | 碩士
國立政治大學
財政研究所
98255001
99 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0098255001 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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| 500101.pdf | 993Kb | Adobe PDF2 | 854 | View/Open |
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