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环境的公共品属性和外部性特征决定了环境规制是一个公共选择问题,而居民环境偏好是影响环境规制的根本因素。与直接管制和排污费相比,环境税在偏好传递和环境公平上更具优势。公平性是决定环境税有效性的关键,环境税制设计中应充分体现之。
The characteristics of public goods and externalities of the environment determine that environmental regulation is a matter of public choice. Residents’ environmental preferences are fundamental to environmental regulation. Compared with the direct control and sewage charges, environmental taxes have more advantages in preference transfer and environmental fairness. Fairness is the key to determining the effectiveness of environmental taxes, which should be fully reflected in the design of environmental taxes.