关于碳税税率研究的文献综述  

On carbon tax rate research's literature review

作　　者：钟敬欣[1] 

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《特区经济》2013年第7期219-220,共2页Special Zone Economy

摘　　要：碳税作为典型的环境税已在北欧等发达国家开征多年,在抑制二氧化碳排放方面做出了很大贡献。而在中国开征碳税的话,税率的选择是非常重要而且比较复杂的过程。本文主要梳理了前人学者(包括国内外学者)在碳税税率方面的研究成果,并从中得出研究的特点,但从最优税率理论以及双重红利理论下的税率决定研究比较缺乏,未来这一研究领域的发展趋势也应向着这些方向发展,这为我国早日推行碳税,保护生态环境提供借鉴意义。As a typical environmental taxation,carbon tax has been collected for many years in the improved countries,such as northern europe,it had contribute a great deal to insisting the carbon dioxide emissions.If China collect carbon tax,the selection of tax rate will be an important and complicated job.This article summarizes the research findings about carbon tax rate from scholars at home and abroad,then conclude the features of these researchs.We can see that the research about the optimal tax theory and double dividend theory are lacking.The future of this research field towards the direction of these two.All of these will play an important role in collecting carbon tax as soon as possible in China,providing references to the protecting of environment.

关 键 词：碳税 税率 庇古税 最优税率 

分 类 号：F745[经济管理—国际贸易] X196[经济管理—产业经济]