国外环境税问题研究进展

被引:19
作者
张传国
许姣
机构
[1] 厦门大学经济学院
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;
D O I
暂无
中图分类号
F811.4 [财政收入和支出];
学科分类号
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。
引用
收藏
页码:105 / 112
页数:8
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