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کد مقاله : 13259 بازدید : 180 صفحه: 105 - 115

10.22034/jest.2018.13259

نوع مقاله: پژوهشی

اثر مالیات آلودگی بر تقاضای خانوارها برای کالاهای آلوده‌کننده محیط زیست

محورهای موضوعی : مدیریت محیط زیست

زهرا حسین‌زاده کندسری 1 , مجید مداح 2

1 - کارشناس ارشد علوم اقتصادی، دانشکده اقتصاد، مدیریت و علوم اداری، دانشگاه سمنان، سمنان، ایران.
2 - دانشیار گروه اقتصاد، دانشکده اقتصاد، مدیریت و علوم اداری، دانشگاه سمنان، سمنان، ایران * (مسئول مکاتبات).

تاریخ دریافت : 1395/04/02 تاریخ پذیرش : 1395/07/07 تاریخ انتشار : 1397/07/01

کلید واژه: محیط زیست, مالیات آلودگی, سیستم مخارج خطی, اقتصاد ایران,

چکیده مقاله :

زمینه و هدف: انتشار گازهای گلخانه ای و آلودگی محیط زیست یکی از مهم ترین مشکلات کشورهاست که هم زمان با رشد جمعیت و برنامه رشد و توسعه اقتصادی کشورها در حال افزایش است. آلودگی محیط زیست، سلامتی افراد را تهدید و هزینه هایی را بر مردم و دولت تحمیل می کند. یکی از ابزارهای کنترل آلودگی و حفاظت محیط زیست، مالیات است که می تواند انگیزه مردم در مصرف کالاهای آلوده کننده محیط زیست را تحت تأثیر قرار دهد و آلودگی را کنترل کند. روش بررسی: با تخمین سیستم مخارج خطی، اثر مالیات بر آلودگی ناشی از مصرف سه کالای آلوده کننده محیط زیست در سبد مصرفی خانوارهای شهری شامل سوخت وسایل نقلیه، برق و آب مورد مطالعه و تحلیل تجربی قرار می گیرد. در این راستا، ابتدا پارامترهای میل نهایی به مخارج فرامعیشتی و مقدار حداقل معاش خانوار و سپس سیستم مخارج خطی برآورد می شوند. یافته ها: نتایج حاصل از تخمین سیستم مخارج خطی نشان می دهد. اولاً: کنش مالیاتی تقاضا برای کالاهای آلوده کننده محیط زیست شامل سوخت وسایل نقلیه، برق و آب به ترتیب (364/0-)، (326/0-) و (233/0-) است که بر این اساس وضع مالیات، مصرف این کالاها را کاهش می دهد و از طریق آن انتشار آلودگی کاهش می یابد. ثانیاً: اثر مالیات بر سوخت وسایل نقلیه بر کاهش مصرف آن در مقایسه با اثر مالیات بر مصرف دیگر کالاها قوی تر است. نتیجه گیری: اثر معنی دار مالیات بر کاهش مصرف کالاهای آلوده کننده محیط زیست، استفاده از ابزارهای مالیاتی را به عنوان یک راه حل مؤثر در کاهش آلودگی دارای اهمیت می کند که این یافته می تواند توسط نظام سیاست گذاری در برنامه ریزی های آتی کشور مورد توجه قرار گیرد.

چکیده انگلیسی:

Background and Objective: One of the most important problems of human societies is greenhouse gas emissions which are increasing along with population and economic growths and development of countries. Environmental pollution damages people’s health and imposes costs on societies. Taxes are considered as pollution control and environmental protection tools which can influence people's incentives for the consumption of environment polluting goods and can control the pollution. Method: The effect of tax pollution on households' demand for three environment polluting goods, including vehicles fuel, electricity and water commodity, was studied by estimating the Linear Expenditure System (LES). For this purpose, first the parameters of marginal propensity of expenses and households’ minimum income for living were obtained. Then, the linear expenditure system was estimated. Findings: The results from estimating the model show that i) the tax elasticity of demand for vehicles fuel, electricity and water are -0.364, -0.326 and -0.233, respectively, and pollution tax on fuel, electricity and water reduces the demand for these commodities and thereby reduces the environmental pollution; and ii) the effect of tax pollution on reducing vehicles fuel consumption is stronger than that of tax on reducing consumption of other goods. Discussion and Conclusion: The significant effect of tax on reducing pollution highlights the importance of using tax instruments for reducing pollution. This finding can be considered in the policy making system for future planning in the country.

منابع و مأخذ:


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  2. Stiglitz, J. E., 2000. Economics of the public sector. Translated by Asgari, M. M., 2012, Research Institute of Hawzah and University (In Persian).                                 
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  3. Davis, L. W., Kilian, L., 2009. Estimating the effect of a gasoline tax on carbon emissions. NBER Working Paper 14685.                                                         
    4.
  4. Sčasný, M., Píša, V., 2009. Analyzing macroeconomic effects of environmental taxation in the Czech Republic with the econometric E3ME Model. Finance a úvěr- Czech Journal of Economics and Finance, 59, 460-491.                                               
    5.
  5. Ekins, P., Summerton, P., Thoung, C., Lee, D., 2011. A major environmental tax reform for the UK: results for the economy, employment and the environment. Environmetal and Resource Economics, 50(3), 447-474.                                        
    6.
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  9. Fullerton, D., Monti, H., 2013. Can pollution tax rebates protect low-wage earners?.Journal of Environmental Economics and Management, 66, 539–553.         
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    11.
  11. Allan, G., Leccaa, P., McGregora, P., Swales, K., 2014. The economic and environmental impact of a carbon tax for Scotland: a computable general equilibrium analysis. Journal of Ecological Economics, 100, 40-50.                                               
    12.
  12. Gemechu, E. D., Butnar, I., Llop, M., Castells, F., 2015. Econimic and environmental effecs CO2 taxation: an input- output analysis for Spain. Journal of Environmental Planing and Management, 57(5), 751–768.                                          
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  13. Pazhouyan, J., Amin Rashti, N., 2007. The green taxes with emphasizes on Gasoline consumption. Economic Research, 7(1), 15-44 (In Persian).                         
    14.
  14. Pazhouyan, J., Daman Keshideh, M., 2008. Studding the pollution caused by household fuels and environmental policies to fight it (a case study of Iran). Financial Economics and Development, 2(5), 159-179 (In Persian).                            
    15.
  15. Moghimi, M., Shahnushy, N., Danesh, S., Akbari Moghaddam, B., Daneshvar, M., 2011. The survey of welfare and environmental effects on the green tax & decline subsidy on fuels in Iran by using a computable general equilibrium model. Agricultural Economics and Development, 19(75), 79-108 (In Persian).                     
    16.
  16. Moghaddasi; R., Taheri, F., 2012. Economic and environmental impacts of pollution tax. Journal of Agricultural Economics Research, 4 (15), 77-112 (In Persain).            
    17.
  17. Hadian, E., Ostadzad, A. H., 2013. Estimating the optimal pollution tax for Iranian economy. Quarterly Journal of Economic Growth and Development Research, 3(12), 57-74 (In Persian).                                                                              
    18.
  18. Hendeson, J. M., Quandt, R. E. (1980), Microeconomic theory a mathematical approach, McGraw-Hill, Inc.                                                                                          
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  20. The Statistical Center of Iran, The results of the budget of the urban households of the country, the various years (In Persian).                                                                                                     
    21.

 

 

 

 

 

 

 

_||_

  1. Pearce, D. W., Warford, J. J., 1993.  World without end: economics, environment, and sustainable development. Translated by KuKhaki, A., Dehghanian, S., Kolaei Ahari, A., 1998, Mashhad Ferdowsi University Press (In Persian).               
    2.
  2. Stiglitz, J. E., 2000. Economics of the public sector. Translated by Asgari, M. M., 2012, Research Institute of Hawzah and University (In Persian).                                 
    3.
  3. Davis, L. W., Kilian, L., 2009. Estimating the effect of a gasoline tax on carbon emissions. NBER Working Paper 14685.                                                         
    4.
  4. Sčasný, M., Píša, V., 2009. Analyzing macroeconomic effects of environmental taxation in the Czech Republic with the econometric E3ME Model. Finance a úvěr- Czech Journal of Economics and Finance, 59, 460-491.                                               
    5.
  5. Ekins, P., Summerton, P., Thoung, C., Lee, D., 2011. A major environmental tax reform for the UK: results for the economy, employment and the environment. Environmetal and Resource Economics, 50(3), 447-474.                                        
    6.
  6. Giacomo, M. D., Piacenza, M., Turati, G., 2012. Are “flexible” taxation mechanisms effective in stabilizing fuel prices? An evaluation considering wholesale fuel markets. Journal of Energy Economics, 34, 1176–1186.
    7.
  7. Miguel, C. D., Manzano, B., 2011. Gradual green tax reforms. Journal of Energy Economics, 33, 550-558.                                                                                                
    8.
  8. Bureau, B., 2011. Distributional effects of a carbon tax on car fuels in France.Journal of Energy Economics, 33. 121–130.                                                                  
    9.
  9. Fullerton, D., Monti, H., 2013. Can pollution tax rebates protect low-wage earners?.Journal of Environmental Economics and Management, 66, 539–553.         
    10.
  10. Jayet, P-A., Petsakos, A., 2013. Evaluating the efficiency of a uniform n-input tax under different policy scenarios at different scales.Environmental Modeling & Assessment, 18, 57–72.                                                                                                 
    11.
  11. Allan, G., Leccaa, P., McGregora, P., Swales, K., 2014. The economic and environmental impact of a carbon tax for Scotland: a computable general equilibrium analysis. Journal of Ecological Economics, 100, 40-50.                                               
    12.
  12. Gemechu, E. D., Butnar, I., Llop, M., Castells, F., 2015. Econimic and environmental effecs CO2 taxation: an input- output analysis for Spain. Journal of Environmental Planing and Management, 57(5), 751–768.                                          
    13.
  13. Pazhouyan, J., Amin Rashti, N., 2007. The green taxes with emphasizes on Gasoline consumption. Economic Research, 7(1), 15-44 (In Persian).                         
    14.
  14. Pazhouyan, J., Daman Keshideh, M., 2008. Studding the pollution caused by household fuels and environmental policies to fight it (a case study of Iran). Financial Economics and Development, 2(5), 159-179 (In Persian).                            
    15.
  15. Moghimi, M., Shahnushy, N., Danesh, S., Akbari Moghaddam, B., Daneshvar, M., 2011. The survey of welfare and environmental effects on the green tax & decline subsidy on fuels in Iran by using a computable general equilibrium model. Agricultural Economics and Development, 19(75), 79-108 (In Persian).                     
    16.
  16. Moghaddasi; R., Taheri, F., 2012. Economic and environmental impacts of pollution tax. Journal of Agricultural Economics Research, 4 (15), 77-112 (In Persain).            
    17.
  17. Hadian, E., Ostadzad, A. H., 2013. Estimating the optimal pollution tax for Iranian economy. Quarterly Journal of Economic Growth and Development Research, 3(12), 57-74 (In Persian).                                                                              
    18.
  18. Hendeson, J. M., Quandt, R. E. (1980), Microeconomic theory a mathematical approach, McGraw-Hill, Inc.                                                                                          
    19.
  19. The Central Bank of Islamic Republic of Iran, Consumer Price Index, the various years (In Persian).
    20.
  20. The Statistical Center of Iran, The results of the budget of the urban households of the country, the various years (In Persian).                                                                                                     
    21.

 

 

 

 

 

 

 

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