关键词: 碳税模式, 中性税收, 双渠道供应链, 搭便车, 低碳经济

Abstract: Analyzing carbon emissions is critical for successfully managing sustainable production and consumption. In a dual channel supply chain that includes manufacturer, traditional retailers and consumer, consumers can directly make purchases from manufacturer online. Consumer free-riding often occurs when consumers enjoy the services provided by a traditional retailer but make purchases at a lower price from a manufacturer online. This paper is based on the neutral tax and low carbon economy, for two supply chain carbon tax modes including tax returned to the retailer and tax afforded together. The article analyzes the impacts of consumer free-riding on price and emission reduction rate. From example it can see that under the background of neutral taxation the government should adopt the policy of tax returned to the retailer, and charging higher tax rate cannot only be environmentally friendly but also reduce adverse effects of free- riding behavior on the benefits of supply chain.

Key words: carbon tax modes, neutral tax, dual channel supply chain, free-riding, low-carbon economy