环境税“双重红利”在我国的适用性探讨

发布时间：2018-01-18 07:12

本文关键词：环境税“双重红利”在我国的适用性探讨　出处：《税务研究》2017年06期 　论文类型：期刊论文

更多相关文章： 环境税 双重红利 国情背景 适用性

【摘要】：环境税"双重红利"假说起源于西方学者的相关论述,基于"双重红利"的有益启发,西方发达国家的环境税改革已取得显著成效。我国作为一个发展中大国,其环境保护现状、经济发展水平、收入分配格局以及劳动力市场与西方国家存在较大差异,环境税的引入需要协调环境保护、社会公平与经济效率等各方面的诉求。因此,加强环境税"双重红利"在国情背景下的研究显得尤为重要。我国环境保护税的制度设计应注重对"双重红利"在我国的适用性研究。
[Abstract]:The hypothesis of "double dividend" of environmental tax originated from the related exposition of western scholars. Based on the beneficial inspiration of "double dividend", the reform of environmental tax in western developed countries has achieved remarkable results. The present situation of environmental protection, the level of economic development, the pattern of income distribution and the labor market are quite different from those of western countries. The introduction of environmental tax needs to coordinate environmental protection. Social equity and economic efficiency and other aspects of the demand. It is particularly important to strengthen the study of "double dividend" of environmental tax under the background of national conditions. The system design of environmental protection tax in China should pay attention to the study of the applicability of "double dividend" in our country.
【作者单位】：中南财经政法大学财政税务学院;
【基金】：中央高校2016年基本科研业务费专项资金资助
【分类号】：F812.42;X196
【正文快照】： 环境税(1)“双重红利”思想最早可以追溯到庇协调社会公平与经济效率。围绕这一焦点,学术界古在1932年的相关论述:环境污染带来了负外部展开了诸如“弱式双重红利”与“强式双重红利”性,环境税在纠正负外部性并改善环境的同时,提的讨论以及“增长双重红利”、“分配双重红利

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