异质性家庭气候经济模型中的最优财政政策
Optimal Fiscal Policy in a Climate-Economy Model with Heterogeneous Households
The Economic Journal · 2026 · [{"name": "Thomas Douenne", "affiliation": ["University of Amsterdam"]}, {"name": "Albert Jan Hummel", "affiliation": ["University of Groningen"]}, {"name": "Marcelo Pedroni", "affiliation": ["Inter-American Development Bank"]}]
中文摘要
摘要：我们研究应对气候变化与不平等的最优财政政策。我们从理论上刻画了最优碳税与所得税，并使用校准至DICE的气候模型对美国经济进行量化。与代表性主体设定不同，我们发现：（i）税收扭曲对最优碳税的影响可忽略不计；（ii）不平等仅略微降低最优碳税；（iii）碳税收入在最优情形下大致平均分配于减少税收扭曲与增加转移支付之间。与双重红利政策不同，最优碳税具有累进的福利效应，低收入家庭即使在短期内也能受益。
Abstract
Abstract We study optimal fiscal policy to address climate change and inequality. We theoretically characterise optimal carbon and income taxes and quantify them for the US economy using a climate model calibrated to DICE. In contrast to the representative-agent setting, we find that (i) tax distortions have a negligible effect on the optimal carbon tax; (ii) inequality only slightly reduces it; (iii) the revenue from carbon taxes is optimally split about equally between reducing tax distortions and increasing transfers. Unlike the double-dividend policy, optimal carbon taxation has progressive welfare effects, and low-income households benefit even in the short run.