环境税“双赢”效应及其对我国税制改革的启示——一个基于OECD国家视角的研究  

Double Dividend Effect of Environmental Tax and Its Revelation on Tax Reform of China——A Study Based on the Perspective of OECD Country

作　　者：张乃琦[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《经济与管理》2012年第4期15-20,共6页Economy and Management

摘　　要：环境问题在西方发达国家上百年工业化过程中分阶段出现过,而目前在我国则集中出现,我国已进入污染事故多发期和矛盾凸显期。国外环境税的征收情况、环境税在经济合作与发展组织中的"双赢"效应,对我国环境税的设计都具有一定的借鉴作用。Environmental Problems occurred by stages in the western counties. At present, these problems are concentrated period and prominent contradiction. Based on the situations of of economic cooperation and development organization on environmental tax design in China. process of industrialization over a century in the developed in China, so China has entered the pollution accident-prone the foreign environmental tax and the Double Dividend Effect environmental tax, it has a certain reference function of

关 键 词：环境税 “双赢”效应 税制改革 

分 类 号：F062.2[经济管理—政治经济学]