碳税既是促进碳减排行为的手段之一,也是影响企业生产的重要因素。本文首先构建了碳税影响企业生产和减排行为的基础模型,并进一步将学习效应纳入研究框架；接着在理论上剖析了碳税与学习效应对企业生产和减排行为的影响；最后通过算例做了进一步的分析和验证。结果表明：计划生产期内企业的产量和碳减排量主要由碳税决定；碳减排经验积累形成的学习效应可以增加碳减排量,从而有助于提高生产企业减排的积极性。

Carbon tax is not only one of the means to promote carbon emission reduction, but also an important factor affecting the production of enterprises. Firstly, the basic model that includes production and emission reduction of enterprises influenced by carbon tax is built in this paper. Furthermore, the learning effect is included in the research framework. Next, the effect of carbon tax and learning effect on production and emission reduction of enterprises are analyzed theoretically. Finally, the conclusion is verified by numerical analysis. The results indicate that production and carbon reduction of enterprises during the production period is mainly determined by the carbon tax; learning effect about accumulation of carbon emission reduction experience can improve carbon emission reduction, so that can help to improve the enthusiasm of enterprises to reduce carbon emission.

F253.5; F224;

中国博士后科学基金《非补偿视角下低碳发展综合指标建模研究》（2017M1811）