摘要
自20世纪90年代OECD国家开展环境税改革以来,理论界对环境税效应展开了深入研究。环境税的研究都是基于特定的市场结构,尤以基于完全竞争市场结构的研究臻于成熟。市场结构的假设方面更多地考虑经济运行中的各种不完全竞争因素,淡化"双重红利"概念并更加注重考察环境税对环境、效率和公平的影响,强化某种特定的环境税征收方式对政府、企业和家庭的各种影响的"事前预测",更多地从消费者和生产者角度分析环境税改革的效应是环境税研究的方向。
Since the environmental tax reforms in 1990s in OECD countries,effects of environmental taxes have been studied in depth by the theory circle.However,these studies are mostly based on the hypothesis of a specific market structure;especially those based on perfectly competitive market are reaching maturity.The assumption on market structure consider these imperfect competition factors much more,and weaken the conception of double bonus,and put more focus on environmental effects,economic effects and equity effects of environmental taxes,strengthen the forecasting on the influence of certain environmental taxes on government,enterprises and family.To studies the effect of environmental tax reforms,we should put more attention producer and consumer,which is the researching trend.
出处
《改革》
CSSCI
北大核心
2012年第3期111-116,共6页
Reform
基金
国家社会科学基金重大项目"健全公共财政体系研究"(批准号:10zd&036)
国家社会科学基金西部项目"中国企业环境责任信息披露制度研究"(批准号:10XGL001)
厦门大学中央高校基本科研业务费项目"制度财政学研究"(批准号:ZK1007)
西南大学中央高校基本科研业务费项目"成渝经济区战略性新兴产业发展研究"(批准号:SWU1209359)
关键词
环境税
税费改革
市场竞争
environmental tax
reform of taxes and administrative charges
market competition
