American Economic Review · 2024 · Robert H. Hahn、Nathaniel Hendren、Robert Metcalfe、Ben Sprung-Keyser
中文摘要
我们研究了96项气候相关税收与支出政策的福利影响。我们拓展并应用了公共资金边际价值（MVPF）框架，其中最值得注意的是提出了一种纳入干中学溢出效应的新方法。我们发现，清洁能源生产补贴（如风电生产税收抵免）的MVPF高于样本中的所有其他补贴，包括电动汽车补贴。在电网污染程度较高的地区，节能助推措施具有较大的MVPF。燃油税和总量管制与交易政策是筹集财政收入的高效手段。我们还构建了传统的每吨成本估计，并比较对照了这些估计所提供的启示及其差异。（JEL D83, H23, H25, L62, Q42, Q54, Q58）
Abstract
We study the welfare impacts of 96 climate-related tax and spending policies. We extend and apply the marginal value of public funds (MVPF) framework, most notably providing a new method for incorporating learning-by-doing spillovers. We find subsidies for the production of clean energy (such as wind production tax credits) have higher MVPFs than all other subsidies in our sample, including EV subsidies. Conservation nudges have large MVPFs when targeting regions with dirty grids. Fuel taxes and cap-and-trade policies are highly efficient means of raising revenue. We also construct traditional cost-per-ton estimates and compare and contrast the lessons they provide. (JEL D83, H23, H25, L62, Q42, Q54, Q58)