当今世界上,保护环境已是人类共识.有多种环境政策可供选择,其中之一就是开征碳税.在环境经济学领域,开征碳税是否对控制污染真正有效,自何时起开征碳税更恰当,如何动态地调整碳税税率,等等,都是重要问题.近年来,中国政府也正筹划开征碳税.因此,就中国碳税政策的制定而言,对此类问题的研究也是迫切的.最近,Sinn提出的所谓绿色悖论倍受关注.他认为,开征碳税势必加速自然资源的开采速度,因此反而会加剧环境污染.本文针对于一个完全竞争市场经济,建立了一个单税种模型,否定了Sinn的绿色悖论,同时探讨了开征碳税的条件和最优的动态碳税调整路径,分析了开征碳税的时效问题.主要结论有:开征碳税越早越好,其效力越强;可分区域分别开征不同税率的碳税,发达地区较高,欠发达地区较低；在欠发达地区可仅开征碳税,而在发达地区,要开征碳税与碳交易同时并举；要定期向民众问卷,以掌握其对污染的承受能力,进而对碳税进行动态的调整.%In today's world,environmental protection has been a consensus of all people.There are many optional environmental policies to use,one of which is carbon taxation.In the field of environmental economics,whether carbon taxation is effective for pollution control,when is more suitable to start to levy carbon tax,how to adjust carbon tax rate dynamically,are important issues.Recently,China's government has been planning to levy carbon tax.Therefore,it is urgent to carry out the research on carbon tax.Lately,Sinn posed the so-called Green Paradox which has attracted great attention.In his view,levy of carbon tax will increase the speed of natural resources exploitation and hence aggravate environmental pollution.In this paper,we set up a single tax model for an economy with completely competitive markets,by which we negate Sinn's Green Paradox.In addition,we present a necessary condition for the levy of carbon tax and the optimal path of dynamic adjustment of carbon tax.We also analyze the time efficiency of the levy of carbon tax.The main results are as follows:the earlier to start to levy carbon tax,the more effective; carbon tax rates should be designed differently to different areas,higher for developed and lower for undeveloped; in undeveloped areas,it's adequate to levy carbon tax,and in developed areas,the policy tools of both carbon tax and carbon trade should all be used.Government should know the capacity of enduring pollution of people by using questionaire regularly in order to adjust the carbon tax rate dynamically.
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