globalchange  > 气候变化与战略
DOI: 10.1016/j.enpol.2020.111366
论文题名:
Coal taxation reform in China and its distributional effects on residential consumers
作者: Qin P.; Chen P.; Zhang X.-B.; Xie L.
刊名: Energy Policy
ISSN: 03014215
出版年: 2020
卷: 139
语种: 英语
中文关键词: Coal tax ; Distributional effect ; Price-based tax ; Quantity-based tax
英文关键词: Coal ; Coal deposits ; Conservation ; Housing ; Distributional effect ; Household income ; Pollution reduction ; Price-based ; Quantity-based tax ; Residential consumers ; Resource conservation ; Rural households ; Taxation ; coal ; energy policy ; household income ; price dynamics ; regression analysis ; resident population ; tax reform ; China
英文摘要: There is an ongoing reform in coal taxation in China, from a quantity-based to a price-based approach. While the coal tax could play an important role in resource conservation and air pollution reduction, its distributional effect is not well studied. This paper investigates the distributional effect of China's coal taxes on households before and after the reform. We find that about 30 percent of rural households and six percent of urban households are directly affected by the coal taxes, and that the directly affected households tend to be poor. We also find that provinces are affected differently by the coal taxes; the provinces that are more affected tend to have lower household income. By the Suits Index, we find that both the quantity-based and price-based coal taxes are regressive for residential consumers in China, and that the coal taxation reform had little effect on the regressivity of the coal tax. By simulation, we find that the regressivity of the coal tax could be reduced if the tax rate were set to be positively correlated with provincial household income. © 2020 Elsevier Ltd
Citation statistics:
资源类型: 期刊论文
标识符: http://119.78.100.158/handle/2HF3EXSE/167430
Appears in Collections:气候变化与战略

Files in This Item:

There are no files associated with this item.


作者单位: Renmin University of China, China

Recommended Citation:
Qin P.,Chen P.,Zhang X.-B.,et al. Coal taxation reform in China and its distributional effects on residential consumers[J]. Energy Policy,2020-01-01,139
Service
Recommend this item
Sava as my favorate item
Show this item's statistics
Export Endnote File
Google Scholar
Similar articles in Google Scholar
[Qin P.]'s Articles
[Chen P.]'s Articles
[Zhang X.-B.]'s Articles
百度学术
Similar articles in Baidu Scholar
[Qin P.]'s Articles
[Chen P.]'s Articles
[Zhang X.-B.]'s Articles
CSDL cross search
Similar articles in CSDL Cross Search
[Qin P.]‘s Articles
[Chen P.]‘s Articles
[Zhang X.-B.]‘s Articles
Related Copyright Policies
Null
收藏/分享
所有评论 (0)
暂无评论
 

Items in IR are protected by copyright, with all rights reserved, unless otherwise indicated.