国外环境税问题研究进展  

Recent Developments in the Issue of Environmental Taxes of Some Developed Countries

作　　者：张传国[1] 许姣[1] 

机构地区：[1]厦门大学经济学院,福建厦门210093

出　　处：《审计与经济研究》2012年第3期105-112,共8页Journal of Audit & Economics

摘　　要：对国外学者关于环境税收问题研究的新成果进行综述。诠释最优环境税定义及探寻不同条件假设下最优环境税率的确定,从一般均衡的视角考察环境质量对劳动供给决策的影响,探讨税收相互作用的效应和分析学者重点研究的双重红利及其存在条件。最后根据发达国家环境税政策运行的经验,分析将环境税作为环境管制措施引入发展中国家的可行性。This article reviews the latest research findings in the environmental taxes in some western developed countries.Firstly,the theory of optimal environmental taxes is presented mainly related to the definition of optimal environmental taxes and determination of the optimal environmental taxes rate under the different conditions.Secondly,tax interaction effect is introduced mainly from the perspective of general equilibrium,but not all scholars believe that there is a tax interaction effect.Thirdly,whether the double-dividend exists and its existing conditions are the focus of academic research.Finally,the experiences of environmental taxes policies in some developed countries and the feasibility of environmental taxes are introduced into developing countries as an environmental control measure.

关 键 词：环境税 环境管制 双重红利理论 最优环境税率 环境税制改革 

分 类 号：F205[经济管理—国民经济]