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“双重红利”论认为,征收环境税可以实现“效率红利”、“绿色红利”的双重目标。但是,自20世纪90年代以来,理论上“双重红利”论引起了环境经济学家的一些争论和质疑,实践上一些发达国家征收环境税所产生的“效率红利”与“绿色红利”相比也难以实现。虽然“双重红利”论在我国的存在具有某些约束条件,但是,可以借鉴“双重红利”论为我国环境税制提出改革思路,即立足我国实际,将环境税制改革与整体税制改革相结合,以实现既促进改善环境又有利于整体税制改革、经济可持续发展的“双重红利”目标。
“Double Dividend ” theory that the collection of environmental taxes can achieve the dual goal of “efficiency bonus”, “green bonus ”. However, since the 1990s, the theory of “double dividend” has caused some controversy and questioning among environmental economists. In practice, some developed countries levy environmental tax “efficiency bonus” and “ Green dividend ”is also difficult to achieve. Although the existence of “double dividend” theory in our country has some restraints, we can draw on the theory of “double dividend” to propose a reform mentality for our country’s environmental tax system, that is, based on our country’s reality, we should reform the environmental tax system and the overall tax system In order to achieve the goal of “double dividend” that will promote both the improvement of the environment and the overall tax reform and the sustainable economic development.