摘要
本文从环境税的理论基础入手,回顾了环境税经济效应分析的几个有代表性的基本观点,认真分析了环境税经济效应传统分析中存在的局限性,并在继承本文作者原有成果的基础上,将"技术革新效应"引入到环境税经济效应分析当中,对环境税经济效应分析作了再扩展,进一步夯实了环境税的理论基石。
In this paper, the author started from the theoretical basics of environmental taxes, reviewed several representative basic point of view about the analysis of economic effects of the environmental taxes, carefully analyzed the limitations oi traditional analysis about economic effects of environmental taxes, and based on results in the inheritance of the original authors, the author introduced ＂innovation effect＂ into the analysis of economic effects of environmental taxes, and the analysis of economic effects of environmental taxes were then expanded, the theoretical foundation of environmental taxes were further reinforced.
出处
《财经科学》
CSSCI
北大核心
2011年第12期82-89,共8页
Finance & Economics
基金
国家社会科学基金项目(10XGL001)"中国企业环境责任信息披露制度研究"的资助
关键词
环境税
经济效应
技术革新效应
再扩展
Environmental Tax
Economic Effects
Technological Innovation Effect
Further Expansion
