| 白彦锋,张丹昱,寇恩惠.环保税费的要素收入分配效应：基于产业链传导的视角[J].数量经济技术经济研究,2026,(4):129-157 |
| 环保税费的要素收入分配效应：基于产业链传导的视角 |
| Impact of Environmental Taxes and Fees on Factor Income Distribution: An Industrial Chain Transmission Perspective |
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| DOI： |
| 中文关键词: 环保税费 要素收入分配 生产网络结构 一般均衡模型 |
| 英文关键词: Environmental Taxes and Fees Factor Income Distribution Production Network Structure General Equilibrium Model |
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| 中文摘要: |
| 绿色发展是高质量发展的底色。环保税费通过调整部门间资源配置，牵引产业结构绿色转型，优化要素收入分配格局，为高质量发展注入绿色动能。本文构建了一个嵌入环保税费的生产网络结构一般均衡模型，就环保税费变动在产业链中的传导路径和其对要素收入份额的影响进行了理论分析和机制分解，进而基于 2010~2020 年全国投入产出数据进行模拟量化分析。研究发现，一是在初次分配环节，环保税费有助于提高劳动相较于资本的收入份额，进而能够优化初次分配格局。二是由于高污染部门与其他部门的产业链关联度较高，环保税费通过产业链传导放大了其对要素收入份额的影响。三是环保税费对初次分配的优化作用与产业链绿色化之间存在正反馈机制，因此维持了环保税费的初次分配优化作用的相对稳定。四是高污染部门以及与之存在高度产业链关联的低污染部门的劳动收入受到较大冲击，且低技能劳动受影响程度远高于高技能劳动，而环保税费与针对低技能劳动者的补贴政策相配套则能够进一步优化不同技能劳动者之间的收入分配格局。本文拓展了环保税费的收入分配效应的相关研究，为中国环保税制进一步优化提供了理论依据。 |
| 英文摘要: |
| The pattern of factor allocation is intrinsically linked to both the efficiency and equity of economic development. Environmental protection taxes （EPTs）and fees-crucial instruments of environmental regulation-drive industrial transformation and changes in factor income distribution by altering the resource allocation structure across and within sectors. To quantify the impact of these levies on the landscape of factor income distribution， this study constructs a general equilibrium model embedded with a production network structure that incorporates EPTs and fees. It derives an analytical solution for the impact of changes in these levies on factor income shares and conducts a quantitative analysis based on China’s national input-output data from 2010to 2020.The primary findings reveal several key insights. First， in the stage of primary distribution， EPTs and fees contribute to increasing the income share of labor relative to capital， thereby optimizing the primary distribution pattern. This occurs as these measures internalize environmental costs， potentially altering the relative returns to production factors. Second， due to the high degree of industrial linkage between heavily polluting and other sectors， the impact of environmental taxes and fees on factor income shares is amplified through transmission along industrial chains. A shock to an upstream polluting sector can ripple through the network， affecting downstream production costs and final factor payments. Third， a positive feedback mechanism exists between the optimization of primary distribution induced by environmental levies and the greening of industrial chains.This mutual reinforcement helps maintain the relative stability of the distributional improvements caused by such policies. As industrial structures become greener， the distributional benefits are sustained， creating a virtuous cycle. Fourth， and crucially， the effects of EPTs and fees are not uniform across all segments of the workforce. A pronounced heterogeneity exists in their impact on workers depending on their skill level and sector of employment. Labor income in highly polluting sectors， as well as in low-pollution sectors that are intensely reliant on inputs from polluting industries， faces substantial adjustment pressures and potential reduction. Moreover， the burden falls disproportionately on low-skilled labor， whose affected magnitude is far greater than that experienced by high-skilled labor. This disparity arises because low-skilled labors often possess less occupational mobility and are more concentrated in roles susceptible to cost-cutting measures in impacted industries.This study identifies a critical distributive tension within the environmental policy framework. This insight leads to an important policy implication： the optimal design of an environmental tax system should consider complementary social policies. Specifically， pairing EPTs and fees with targeted subsidy or retraining programs for low-skilled workers can mitigate adverse distributional impacts within the labor force. Such an integrated approach can further refine the income distribution pattern among workers of different skill levels， ensuring that the transition to a greener economy is more equitable and socially sustainable. This study extends the scholarly inquiry into the income distribution effects of environmental fiscal instruments. By constructing a general equilibrium model and providing quantification based on Chinese data， it offers a more nuanced understanding of the transmission channels and heterogeneous outcomes of such policies. The findings serve as both a theoretical and quantitative foundation for the ongoing optimization of China’s environmental tax system. They underscore the need to provide guidance for designing policies that can better reconcile the dual imperatives of fostering green development and upholding social fairness， contributing to the broader goal of achieving a just and sustainable economic transition. |
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