Research on Tax Assignment of Environmental Conservation in China Energy Industry Chain
In order to protect enviroment and save energy consciously. China began to levy taxes for enviromental conservation. At present, there exists two ways to levy tax, one depends on the pollution degree of each enterprise in the chain, the other mostly lies on the profit. Both ways are of one-sidedness and lack of fair because they do not make scientific analysis to the whole industry chain.For enterprises in the energy industry chain, this paper think the best way is to pay taxes cooperatively.It can ensure seamless joint of chains and obtain resonable profit assignment.Based on game theory,this article established a model of tax assignment for enviromental conservation by means of Shapley value method.Furthermore,the paper gave out an example to prove the validity of the model.Finally, the paper put forward a modified method based on venture .
Qunjie Xu, Honghua Ge and Junxi Zhang
Y. Ren et al., "Research on Tax Assignment of Environmental Conservation in China Energy Industry Chain", Advanced Materials Research, Vols. 361-363, pp. 1651-1654, 2012