| 摘要(英) |
In this paper, we analyze the impact of the firms and society, whether the firms pay attention to corporate social responsibility (CSR) when the government taxation for environmental. Assume there are two firms in a Cournot Competition. We use three situation to compare pollution prevention and research, output, firm effectiveness and social welfare.
We show when the unit pollution is small, the more the firm pays attention to CSR, the higher the optimal research and output, but the greater the impact on the unit pollution. Therefore, when the pollution exceeds a certain range, the more the firms pay more attention to the CSR, the lower the optimal research and output, and the less the firms who pay more attention to the environment, the better the optimal research and t output.
After generalizing this model, we found when the unit pollution is small, in the environmental tax increases, the more manufacturers pay attention to CSR, the better social welfare will be. The power that the firms attach importance to the CSR have similar effects with the government′s environmental tax. If the government can conduct the firms to CSR activities through standardization and better promotion, it will be able to make up the difficulty of government environmental tax. |
| 參考文獻 |
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