欧洲的肉类税可以设计以避免过度负担低收入消费者
D Klenert1, F Funke2,3,4, M Cai5
1Joint Research Centre of the European Commission, Seville, Spain. david.klenert@ec.europa.eu.
Nature food
|October 2, 2023
概括
肉类消费税可能是回归性的,不成比例地影响低收入家庭. 然而,通过一次性转移回收税收收入可以减轻或扭转这种影响,促进更公平的可持续食品政策.
科学领域:
- 环境经济学环境经济学
- 公共政策 公共政策
- 食品系统分析 食品系统分析
背景情况:
- 欧洲国家正在探索对肉类征收消费税,以推进可持续的食品系统.
- 一个关键的担忧是,这些税收可能会对低收入家庭造成不成比例的负担.
研究的目的:
- 为了比较不同肉类税设计和收入循环计划在欧洲各国的分配影响.
- 评估不同收入回收方法在减轻潜在的回归效应方面的有效性.
主要方法:
- 使用大量欧洲国家样本对分布影响的分析.
- 不同的肉类税设计 (例如,单位税 vs. 价值税) 和收入回收策略 (例如,一次性转移,水果/蔬菜增值税减免) 的比较.
- 考虑消费模式的跨国变化以及基于温室气体强度的税收差异化.
主要成果:
- 没有补偿的肉类税显示,在检查的设计中,其分配影响略有回归.
- 在大多数情况下,通过统一的一次性转移回收回收有效地扭转了回归效应.
- 使用收入来降低水果和蔬菜的增值税部分抵消了回归影响,但不能完全补偿.
结论:
- 肉类税可以通过谨慎的收入回收来设计,使其在分配影响上是渐进的或中性的.
- 收入回收的有效性取决于所选择的计划和国家特定的消费模式.
- 政策设计,包括税收结构和收入分配,对于实现可持续性目标和粮食系统的公平性至关重要.
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