摘要
20世纪90年代,为提高碳税在控制碳排放方面的有效性,欧盟试图在其成员国内推行统一碳税,虽然最终该尝试因种种原因被搁置,但欧盟对统一碳税的努力并没有停止,其经验将为碳税的国际协调提供有益的借鉴。
In order to improve the effectiveness of carbon tax in controlling carbon emissions,EU tried to implement a proposal of a unified carbon tax within its member states in 1990s. Although the proposal is on the table for various reasons,EU still carries on the good effort. Its practice will offer beneficial uses for reference to international coordination on carbon tax.
出处
《涉外税务》
CSSCI
北大核心
2010年第8期56-58,共3页
International Taxation In China
关键词
碳税
税收国际协调
欧盟
Carbon tax International tax coordination Europe Union
