环境税“双重红利”假说文献述评

被引：40

作者：

刘晔

周志波

机构：

[1] 厦门大学财政系

来源：

财贸经济 | 2010年 / 06期

关键词：

环境税改革; 绿色税收; 双重红利; 最优税制;

D O I：

10.19795/j.cnki.cn11-1166/f.2010.06.009

中图分类号：

F810.42 [税收];

学科分类号：

020203 ;

摘要：

环境税的思想源于外部性理论,其最初目的在于消除由于污染导致的负外部性,以提高资源配置的效率。为了矫正环境污染的负外部性,自20世纪60年代起,西方理论界对环境税进行了深入研究,西方各国也开始了一轮环境税改革运动。作为20世纪OECD国家进行环境税改革的重要理论依据,"双重红利"假说的提出及其后继研究具有重要的理论和实践意义。但是,"双重红利"是否存在,理论界至今未有结论。本文将对已有的有关环境税改革与"双重红利"的研究进行梳理,就已有的研究成果进行一个综述总结,最后简要评价其对我国环境税改革的启示。

引用

页码：60 / 65

页数：6

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