期刊
RESOURCES POLICY
卷 59, 期 -, 页码 291-297出版社
ELSEVIER SCI LTD
DOI: 10.1016/j.resourpol.2018.07.016
关键词
Resource tax; Rare earths; Volume-based tax; Ad valorem tax; China
资金
- National Natural Science Foundation of China (NSFC) [71774149]
- Beijing Social Science Foundation [16YJB031]
Rare earths (RE) are critical minerals that are used for economic development. Because it has become increasingly important and widely used, the resource tax has been implemented to solve the negative extemality of RE exploitation in China. The resource tax on RE in China has evolved over time and includes three stages: 1) establishment (1993-2010), 2) quantitative changes (2011-2014); and change to a volume-based system and qualitative changes in the ad valorem system (2015 to the present). A computable general equilibrium (CGE) model was developed, and the results show that resource tax reforms would increase the price of RE and curb their production and demand. However, these theoretical market responses were short-lived in reality. For the resource tax reforms to have long-term effects, we must also consider factors such as illegal exploitation, the development of China's domestic RE downstream industries and the emergence of RE alternative products. Finally, additional policies should be formulated that are coordinated with existing policies regarding the resource tax.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据