The Research On Ecological Tax Policy Based On Compartive Dematerialization

Today we develop our economy with the increasing of continuous environmental pressure, which is not a sustainable way. The way to correct such a trend is to develop circular economy, and we should take our circumstance into account. The developed countries are taking an absolute dematerialization way, but we should take a comparatively dematerialization way, which means, with the absolute increasing of economy, environmental pressure is allowed to increase in a relatively low speed. Base on such conditions, this dissertation tries to construct an ecological tax policy matrix based on such a developing way.At the theoretical part, it begins with the related theories of dematerialization, then tells relations between dematerialization and ecological tax, gives the economical analysis of externality, pigou tax and public goods; followed with the comparisons among ecological tax, environmental control, laws and implementing emission trading institution, draws a conclusion that ecological tax is a practical way.As a comparatively mature policy, we need to analyze the implementing experience in developedn countries. In chapter 3, the dissertation specially analyzes the experience in OECD and European Unions with the latest data. Through such analyses we draw a conclusion that the developed countries are taking the ecological tax in an absolute dematerialization way, but we should construct our own ecological tax policies in a comparatively way.As the domestic conditions, the dissertation first analyzes the problems exist in the current tax policies, then construct an ecological tax policy matrix based on the comparative dematerialization theory, including resource tax, excise, energy tax, and pollution tax followed with the cooperation framework of ecological tax and other policies. For example, financial policies, monetary policies and price policies.In the demonstration part, this dissertation creates a computable general equilibrium model and uses this model to discuss the effects after applying a carbon energy tax in the Zhejiang, Jiangsu provinces and Shanghai in East China, especially the results of air pollutions and input-output influence of these provinces. The results show that implying the energy tax is not only possible, but also applicable. To fulfill it, we should take it step by step. Currently we may set the energy tax in a relatively low rate.This dissertation has made innovations in three aspects:1. It gives a framework of ecological tax policies based on the comparatively dematerialization theory, including resource tax, excise, energy tax, and pollution tax, and discusses the cooperation framework among ecological tax and financial policies, monetary policies, pricing policies and green government procurement;2. In the lateral aspect, it concludes the experience of applying ecological tax in developed countries. In those countries, ecological tax is based on the absolute dematerialization way, but in our country, ecological tax should be constructed in a comparatively dematerialization way; in the vertical aspect, it discusses problems exist in the current tax matrix. For our current policies mainly focus on the financial income, it has not pay enough attention to the environmental protection; 3. As a case, it computes the effects of applying a carbon energy tax in East China. The results are approving. Also, it discusses the "best tax rate" of energy tax.