| WANG, Jingxu, Jintai LIN, Kuishuang FENG, Peng LIU, Mingxi DU, Ruijing NI, Lulu CHEN, Hao KONG, Hongjian WENG, Mengyao LIU, Giovanni BAIOCCHI, Yu ZHAO, Zhifu MI, Jing CAO and Klaus HUBACEK. Environmental taxation and regional inequality in China. Science Bulletin. Amsterdan: Elsevier, 2019, vol. 64, No 22, p. 1691-1699. ISSN 2095-9273. Available from: https://dx.doi.org/10.1016/j.scib.2019.09.017. |
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@article{1650876,
author = {Wang, Jingxu and Lin, Jintai and Feng, Kuishuang and Liu, Peng and Du, Mingxi and Ni, Ruijing and Chen, Lulu and Kong, Hao and Weng, Hongjian and Liu, Mengyao and Baiocchi, Giovanni and Zhao, Yu and Mi, Zhifu and Cao, Jing and Hubacek, Klaus},
article_location = {Amsterdan},
article_number = {22},
doi = {http://dx.doi.org/10.1016/j.scib.2019.09.017},
keywords = {Environmental taxation; Inequality; China; Input-output analysis; Levy mechanisms; Air pollution},
language = {eng},
issn = {2095-9273},
journal = {Science Bulletin},
title = {Environmental taxation and regional inequality in China},
url = {https://www.sciencedirect.com/science/article/pii/S2095927319305584},
volume = {64},
year = {2019}
}
TY - JOUR
ID - 1650876
AU - Wang, Jingxu - Lin, Jintai - Feng, Kuishuang - Liu, Peng - Du, Mingxi - Ni, Ruijing - Chen, Lulu - Kong, Hao - Weng, Hongjian - Liu, Mengyao - Baiocchi, Giovanni - Zhao, Yu - Mi, Zhifu - Cao, Jing - Hubacek, Klaus
PY - 2019
TI - Environmental taxation and regional inequality in China
JF - Science Bulletin
VL - 64
IS - 22
SP - 1691-1699
EP - 1691-1699
PB - Elsevier
SN - 20959273
KW - Environmental taxation
KW - Inequality
KW - China
KW - Input-output analysis
KW - Levy mechanisms
KW - Air pollution
UR - https://www.sciencedirect.com/science/article/pii/S2095927319305584
L2 - https://www.sciencedirect.com/science/article/pii/S2095927319305584
N2 - In order to combat environmental pollution, China enacted the Environmental Protection Tax Law in early 2018. Yet the impacts of the environmental tax on individual regions with different socioeconomic statuses, which are crucial for social justice and public acceptance, remain unclear. Based on a Multi-Regional Input-Output (MRIO) table and a nationally regulated tax payment calculation method, this study analyzes the distributional impacts of an environmental tax based upon province's consumption from both inter-provincial and rural-urban aspects. The national tax revenue based on the current levy mechanism is estimated to be only one seventh of the economic loss from premature mortality caused by ambient particulate matter (PM2.5). The taxation may slightly alleviate urban-rural inequality but may not be helpful with reducing inter-provincial inequality. We further analyze two alternative levy mechanisms. If each province imposes taxes to products it consumes (rather than produces, as in the current mechanism), with the tax rate linearly dependent on its per capita consumption expenditure, this would moderately increase the national tax revenue and significantly reduce inter-provincial inequality. To better compensate for the economic costs of air pollution and reduce regional inequality, it would be beneficial to increase the tax rate nationwide and implement a levy mechanism based on provincially differentiated levels of consumption and economic status.
ER -
WANG, Jingxu, Jintai LIN, Kuishuang FENG, Peng LIU, Mingxi DU, Ruijing NI, Lulu CHEN, Hao KONG, Hongjian WENG, Mengyao LIU, Giovanni BAIOCCHI, Yu ZHAO, Zhifu MI, Jing CAO and Klaus HUBACEK. Environmental taxation and regional inequality in China. \textit{Science Bulletin}. Amsterdan: Elsevier, 2019, vol.~64, No~22, p.~1691-1699. ISSN~2095-9273. Available from: https://dx.doi.org/10.1016/j.scib.2019.09.017.
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