环保税对减排的溢出效应在供应链中的影响
Xuechao Xia1, Hui Sun1, Zedong Yang1
1Center for Innovation Management Research of Xinjiang, Xinjiang, Urumqi 830046, China; School of Economics and Management, Xinjiang University, Urumqi 830046, China.
Journal of environmental management
|March 5, 2025
概括
对供应商和客户征收的环境税促进了企业的减排. 上游税收表现出更强烈的影响,特别是在不同行业,突出了供应链对环境政策的影响.
科学领域:
- 环境经济学环境经济学
- 供应链管理 供应链管理
- 企业的可持续性 企业的可持续发展
背景情况:
- 环境税是控制污染的关键.
- 关于"点对线"环境税溢出效应的研究有限.
- 供应链的动态影响环境政策的有效性.
研究的目的:
- 调查环境税对企业减排的供应链溢出效应.
- 分析上游与下游环境税的影响差异.
- 探索缓解这些溢出效应的因素.
主要方法:
- 使用中国A股上市公司 (2012-2021) 的数据进行实证分析.
- 研究了上游和下游企业的溢出效应.
- 研究了供应链依赖,技术合作和行业竞争的缓和作用.
主要成果:
- 上游和下游企业的环境税促进了焦点企业减排.
- 上游环保税比下游税具有更强的溢出效应.
- 跨行业税收的溢出效应比行业内税收更大.
- 供应链依赖和技术合作增加了溢出效应.
- 产业竞争削弱了溢出效应.
结论:
- 环境税对减排产生了重要的供应链溢出效应.
- 针对上游实体和考虑跨行业联系可以放大税收效率.
- 供应链结构和协作对于优化环境税收政策至关重要.
更多相关视频
09:03Assessment of Methane and Nitrous Oxide Fluxes from Paddy Field by Means of Static Closed Chambers Maintaining Plants Within Headspace
Published on: September 6, 2018
12.1K
09:34Implementation of Portable Emissions Measurement Systems PEMS for the Real-driving Emissions RDE Regulation in Europe
Published on: December 4, 2016
28.0K
相关概念视频
Global Climate Change
24.1K
Throughout its ~4.5 billion year history, the Earth has experienced periods of warming and cooling. However, the current drastic increase in global temperatures is well outside of the Earth’s cyclic norms, and evidence for human-caused global climate change is compelling. Paleoclimatology, the study of ancient climate conditions, provides ample evidence for human-caused global climate change by comparing recent conditions with those in the past.
24.1K
Bioremediation
18.1K
Bioremediation is the use of prokaryotes, fungi, or plants to remove pollutants from the environment. This process has been used to remove harmful toxins in groundwater as a byproduct of agricultural run-off and also to clean up oil spills.
18.1K
Hess's Law
44.3K
There are two ways to determine the amount of heat involved in a chemical change: measure it experimentally, or calculate it from other experimentally determined enthalpy changes. Some reactions are difficult, if not impossible, to investigate and make accurate measurements for experimentally. And even when a reaction is not hard to perform or measure, it is convenient to be able to determine the heat involved in a reaction without having to perform an experiment.
44.3K
Social Traps
22.3K
Social traps are negative situations where people get caught in a direction or relationship that later proves to be unpleasant, with no easy way to back out of or avoid. The concept was orignally introduced by John Platt who applied psychology to Garrett Hardin's "Tragedy of the Commons", where in New England herd owners could let their cattle graze in the common ground. This situation seems like a good idea, but an individual could have an advantage. If they owned...
22.3K
The Carbon Cycle
36.9K
Carbon is the basis of all organic matter on Earth, and is recycled through the ecosystem in two primary processes: one in which carbon is exchanged among living organisms, and one in which carbon is cycled over long periods of time through fossilized organic remains, weathering of rocks, and volcanic activity. Human activities, including increased agricultural practices and the burning of fossil fuels, has greatly affected the balance of the natural carbon cycle.
36.9K
The Sulfur Cycle
43.6K
Sulfur, an important element in the chemical makeup of proteins, is recycled through the atmosphere and aquatic and terrestrial environments. Found in the atmosphere as sulfur dioxide (SO2), sulfur is released by decaying organisms, weathered rocks, geothermal vents, volcanos, and burning fossil fuels. It is deposited into the ecosystem, cycled through the biotic community, and either released back into the atmosphere as gas or deposited in marine sediment for long-term storage and eventual...
43.6K
