Purpose

This paper aims to explore how upstream supply chain companies will control the carbon emissions and price decisions of products when the government implements environmental tax policy on consumers. It provides some suggestions to control carbon emissions for the government and manufacturers.

Design/methodology/approach

This study establishes two-echelon Stackelberg game models with and without the implementation of environmental tax policy on consumers in a centralized scenario and a decentralized scenario. Through the comparative analysis of the four models, the optimal emission abatement and pricing strategies are obtained.

Findings

This paper concludes that implementing environmental tax policy on consumers within the market’s acceptable range is more beneficial to the retailer and the environment, as well as the overall social welfare, except for the manufacturer. Moreover, consumer’s low-carbon preference always has a broader impact on carbon abatement and corporate profits than environmental tax coefficient. Finally, the side-payment self-executing contract can effectively ensure that the supply chain members make rational decisions spontaneously while achieving a win-win solution of centralized scenario.

Originality/value

This paper first considers how the government’s environmental tax policy on consumers will affect the decision-making of supply chain companies, and proposes an improved side-payment self-enforcing contract to maximize environmental and economic benefits of centralized scenario. In addition, it provides a reference for the government to adopt both the carbon cap policy and the environmental tax policy.

中文翻译：

---

考虑消费者环境税收政策的低碳供应链决策与协调

目的

本文旨在探讨当政府对消费者实施环境税收政策时，上游供应链公司将如何控制产品的碳排放和价格决策。它为政府和制造商提供了一些控制碳排放的建议。

设计/方法/方法

本研究建立了在集中情景和去中心化情景下对消费者实施和不实施环境税收政策的两梯队 Stackelberg 博弈模型。通过对四种模型的对比分析，得出最优的减排和定价策略。

发现

本文的结论是，在市场可接受范围内对消费者实施环境税收政策对零售商和环境以及除制造商外的整体社会福利更有利。而且，消费者的低碳偏好对碳减排和企业利润的影响总是比环境税系数更广泛。最后，侧付自执行合约可以有效保证供应链成员自发做出理性决策，同时实现中心化场景的双赢解决方案。

原创性/价值

本文首先考虑了政府对消费者的环境税收政策将如何影响供应链公司的决策，并提出一种改进的边支付自执行契约，以最大化集中场景的环境和经济效益。此外，为政府同时采取碳排放上限政策和环境税收政策提供了参考。