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The introduction of an environmental tax may cause some interaction with the existing tax and environmental policy systems.Therefore, a study with a balanced viewpoint will be required in assessing impacts of an environmental tax.As real environmental taxes that cannot be explained convincingly by a pure theory increase in number, new kinds of studies are needed.First, an empirical study and theory to explain bases for introduction of real environmental taxes in diverse modes and to assess effects and impacts of them have become necessary.Second, a theory is needed to identify environmental taxes that are highly executable based on a complex reality and that are usable for institutional design, as opposed to a simple theoretical hypothesis.In a nutshell, all issues related to institutional design of a carbon tax suggest that we must study its use, in addition to its effects and impacts.The problem of reorganizing the existing tax system and public finance from the standpoint of preventing global warming must be visited.A new tax principle for the global environmental era is sought.