随着资源和环境问题越来越严峻,一些国家尤其是发达国家从上世纪开始就陆续开征了一系列环境税种,这些环境税种在宏观上增加了财政收入并改善了环境,同时在微观上对相关利益主体也带来了一定的分配效应。文章主要对这些分配效应进行理论分析和研究总结。 With the resources and environmental problems getting more and more serious, some countries, especially the developed countries, have successively started to impose a series of environmental taxes from the beginning of the last century. These environmental taxes have increased their revenue macroscopically and improved their environment. At the same time, Relevant stakeholders have also brought a certain distribution effect. The article mainly analyzes and summarizes these distribution effects.