开征环境税的经济分析与制度选择  

An Economic Analysis on the Introduction of Environmental Tax and Its Institutional Choice in China

作　　者：张海星[1] 

机构地区：[1]东北财经大学地方财政研究中心

出　　处：《税务研究》2014年第6期34-40,共7页

基　　金：国家社会科学基金项目(10BJY100);国家社会科学基金重大招标项目(09&ZD026)的阶段性成果

摘　　要：环境税是世界各国解决环境污染问题的重要经济手段和长效制度安排。本文从信息经济学的分析视角,阐述了环境税作为政府设置的对市场经济主体发挥环境行为引导作用的环境价格信号,具有其他环境治理手段所无可比拟的优势;深入分析了环境税开征对我国经济增长、企业竞争力和居民生活水平的经济影响;提出了适合我国现阶段经济发展水平的环境税制构想与政策建议。Environmental tax is an important economic means and long-term institutional arrangement to solve the environmental pollution problems all over the world. From the perspective of information economics, this paper argues that the environmental tax, as the environmental price signal set by the government to play a guiding role in the environmental behaviors of the market-oriented economic entities, has an unparalleled advantage over the other environmental governance means. The paper gives a depth analysis of the impact of the introduction of the environmental tax on China＇s economic growth, enterprise competitiveness and the lives of the residents. The paper puts forward some ideas and policy recommendations on the proposed environmental tax based on the appropriate level of China＇s current economic development.

关 键 词：环境税 环境公共产品 环境价格信息 经济影响 税制安排 

分 类 号：F812.42[经济管理—财政学]