税收厌恶占主导吗?一项关于能源税收与补贴组合的调查研究

Is tax aversion dominant? A survey experiment on combining energy taxes and subsidies

Ecological Economics · 2026
被引 0
ABS 3

中文导读

通过调查实验研究公众对能源税收与补贴组合政策的支持度,发现税收的负面效应比等值补贴的正面效应更突出,组合政策支持度更接近纯税收政策,尤其低收入家庭对财务影响的担忧是关键。

Abstract

This study investigates the behavioral underpinnings of public support for environmental policy packages combining taxes and subsidies. Using a survey experiment with fractional combinations of these instruments, designed to achieve equivalent reductions in negative externalities, we examine how the public evaluates policy combinations. Our results reveal that, while support for combined policies falls between tax-only and subsidy-only levels, they are closer to tax-only support. This asymmetry is consistent with loss aversion and negativity dominance: in the public's evaluation of policies, taxes appear to weigh more heavily than equivalent subsidies. The effect is particularly pronounced in concerns about financial impacts on low-income households. Our findings indicate that combining unpopular taxes with favorable subsidies may not significantly increase public support, contrary to some theories of policy packaging. Particular attention should be paid to addressing concerns about negative financial impacts on low-income households when designing policy packages that include taxes.

环境政策行为经济学公共支持税收政策能源经济学