To incentivize innovation or green technologies, governments use various economic instruments. Resource taxes and effluent taxes are typical Pigovian taxes used for water environmental protection. In this paper, a game model is developed to systematically compare water and effluent taxes and to discuss the impact on three issues: business performance, inducing technological change (ITC) and water environmental protection (water conservation and pollutant reduction). In the model, local governments levy tax policies. In response, growers select technologies based on the profit maximization principle, which in turn determines total water consumption, production quantities and product prices. By comparing the corresponding effects on water savings, reduced effluent volume and economic costs, this analysis reveals the different properties of these two types of taxes. First, neither tax necessarily motivates growers to choose innovative technologies. Both taxes have special conditions that incentivize new technologies. The effluent tax depends on the tax rate, while the resource tax also depends on the fixed cost of the new technology and the difference in pollutant density in the effluent of the two planters. Second, in terms of water protection, the water tax has advantages in terms of both water conservation and pollutant reduction. Third, in terms of operating performance, there is a threshold for the improvement in profits from both taxes. This threshold increases with the efficiency of the new technology.

为了激励创新或绿色技术，政府使用各种经济手段。资源税和排污税是典型的用于水环境保护的庇古税。在本文中，开发了一个博弈模型来系统地比较水税和排污税，并讨论对三个问题的影响：商业绩效、诱导技术变革（ITC）和水环境保护（节水和减少污染物）。在模型中，地方政府征收税收政策。作为回应，种植者根据利润最大化原则选择技术，这反过来又决定了总用水量、生产数量和产品价格。通过比较对节水、减少污水量和经济成本的相应影响，这一分析揭示了这两类税种的不同特性。首先，这两种税收都不一定会激励种植者选择创新技术。这两种税收都有激励新技术的特殊条件。排污税取决于税率，而资源税还取决于新技术的固定成本和两个种植者排污中污染物浓度的差异。其次，在水资源保护方面，水税在节水和减排两方面都具有优势。第三，从经营业绩来看，两税利润的提升存在门槛。这个门槛随着新技术的效率而提高。这两种税收都有激励新技术的特殊条件。排污税取决于税率，而资源税还取决于新技术的固定成本和两个种植者排污中污染物浓度的差异。其次，在水资源保护方面，水税在节水和减排两方面都具有优势。第三，从经营业绩来看，两税利润的提升存在门槛。这个门槛随着新技术的效率而增加。这两种税收都有激励新技术的特殊条件。排污税取决于税率，而资源税还取决于新技术的固定成本和两个种植者排污中污染物浓度的差异。其次，在水资源保护方面，水税在节水和减排两方面都具有优势。第三，从经营业绩来看，两税利润的提升存在门槛。这个门槛随着新技术的效率而增加。水税在节约用水和减少污染物方面具有优势。第三，从经营业绩来看，两税利润的提升存在门槛。这个门槛随着新技术的效率而提高。水税在节约用水和减少污染物方面具有优势。第三，从经营业绩来看，两税利润的提升存在门槛。这个门槛随着新技术的效率而提高。