运筹与管理 ›› 2021, Vol. 30 ›› Issue (4): 54-60.DOI: 10.12005/orms.2021.0109

• 理论分析与方法探讨 • 上一篇    下一篇

环境税费政策下快递包装材料回收利用的最优决策及社会福利分析

欧阳恋群1, 黄帝2, 丁建勋3   

  1. 1.北京交通大学 交通运输学院,北京 100044;
    2.北京交通大学 经济管理学院,北京 100044;
    3.合肥工业大学 汽车与交通工程学院,安徽 合肥 230009
  • 收稿日期:2018-07-05 出版日期:2021-04-25
  • 通讯作者: 黄帝(1983-),男,河南南阳人,博士,副教授,研究方向:低碳供应链运作管理。
  • 作者简介:欧阳恋群(1983-),女,湖南邵阳人,博士后,研究方向:交通运输与城市物流管理;丁建勋(1981-),男,安徽淮北人,博士,副教授,研究方向:城市公共交通与物流管理。
  • 基金资助:
    国家自然科学基金资助项目(71301082,71390334);中央高校基本科研业务费专项资金资助项目(2018JBW009)

Optimal Decisions on the Cycle Utilization of Express Packaging Materials and Social Welfare Analysis under Environmental Tax Policy

OUYANG Lian Qun1, HUANG Di2, DING Jian-xun3   

  1. 1. School of Traffic and Transportation, Beijing Jiaotong University, Beijing 100044, China;
    2. School of Economics and Management, Beijing Jiaotong University, Beijing 100044, China;
    3. School of Automobile and Traffic Engineering, Hefei University of Technology, Hefei 230009, China
  • Received:2018-07-05 Online:2021-04-25

摘要: 本文在一个两阶段的决策模型中研究了政府环境税收政策下快递包装材料的回收利用问题,通过比较快递服务商在不同经营策略下的总利润和碳排放总量,刻画出不同环境税费水平下的最优经营策略选择。研究结果表明,当快递包装材料回收再利用的固定投资成本过高时,随着环境税费水平的不断升高,快递服务商并不一定总是选择绿色经营策略。此外,在这种情况下快递服务商即使选择了绿色经营策略也并不能总是带来碳排放的减少和环境的改善。而如果政府能够进行适当的固定投资补贴,则可有效地促进快递服务商选择并保持绿色经营策略,并且能够实现经济发展与环境保护的双赢。在引入单位碳排放的外部性成本后,本文分析了社会福利最大化下的最优环境税费水平。算例分析显示,政府的政策干预有可能同时实现社会福利最大化、快递服务商总利润的增加和碳排放总量的减少。

关键词: 市场挤兑, 再制造, 环境税, 社会福利

Abstract: In this paper, a two-stage model is employed to study the cycle utilization of express packaging materials under the government’s environmental taxation policy. The optimal total profit and total carbon emissions under traditional and green operations strategies are compared and the optimal strategy choice is characterized under different environmental tax levels. Our theoretical results show that when the fixed cost of setting up the collection system is sufficiently high, with the increase of environmental tax level, it is not always optimal to choose green strategy. Meanwhile, the optimal total carbon emissions may not be lowered even green strategy is chosen. It is suggested that accompanying with appropriate fixed cost subsidies, environmental taxation can be used as an efficient mechanism to motivate the adoption of green strategy and achieve a win-win situation between economic and environmental benefits. By introducing the external cost of unit carbon emission, the optimal socially optimal environmental tax level is discussed. Our numerical results show that under certain conditions a triple-win situation among economic, environmental and social benefits can be achieved.

Key words: market cannibalization, remanufacturing, environmental tax, social welfare

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