环境财政改革在西方国家已蔚为潮流。学术界围绕环境财政改革的政策工具以及潜在优势和缺陷,环境财政改革是否能实现双重红利效应,以及最优环境税费的决定等问题展开了深入的探讨和激烈的争论,并产生了一系列理论成果。 Environmental fiscal reform has become a trend in western countries. The academic circles have conducted in-depth discussions and heated debates over the policy instruments of environmental fiscal reform, their potential advantages and disadvantages, whether the environmental fiscal reform can achieve double dividend effects, and decisions on optimal environmental taxes and fees, and have produced a series of Theoretical result