YANG Jisheng;XU Juan
School of Economics, Huazhong University of Science and Technology;The School of Statistics and Mathematics, Zhongnan University of Economics and Law
The environmental benefits distribution among economic entities and regions is related to not only social equity, but also to development sustainability. This paper establishes a model to measure the environmental bonuses distribution pattern among economic entities and regions, to provide the basis for environmental compensation pricing. The results show that the enterprises are the largest environmental bonuses receiver, with the proportion reaching 41%. Relatively speaking, the rural residents enjoy more environmental bonuses than the urban residents, with the proportion reaching 21% and 19%, respectively. The distribution proportion of the governments rises from 14% to 19% after the tax sharing system reform. But such increase in the proportion of the governments is not from the enterprises, but the decline in the distribution proportion of the rural residents. The interregional pollution costs transfer is not from the east to the west, as generally believed, but rather gradually advancing from the near to the distant. The eastern and central regions have always undertaken much more environmental costs than the western region has done. Therefore, in the central-local tax revenue sharing, introducing the weight of the regional environmental costs helps to improve the reasonableness of tax arrangements, while levying environmental taxes outside price is an effective means to curb the impulse of abusing environment by the enterprises.
environmental bonuses;benefits distribution;cost transfer;unfairness
To explore the background and basis of the node document