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环境税“双重红利”假说起源于西方学者的相关论述,基于“双重红利”的有益启发,西方发达国家的环境税改革已取得显著成效。我国作为一个发展中大国,其环境保护现状、经济发展水平、收入分配格局以及劳动力市场与西方国家存在较大差异,环境税的引入需要协调环境保护、社会公平与经济效率等各方面的诉求。因此,加强环境税“双重红利”在国情背景下的研究显得尤为重要。我国环境保护税的制度设计应注重对“双重红利”在我国的适用性研究。
The environmental tax “double dividend ” hypothesis originated from the relevant discourse of western scholars. Based on the beneficial inspiration of “double dividend ”, the environmental tax reform in western developed countries has achieved remarkable results. As a big developing country, our country has great differences in environmental protection status, economic development level, income distribution pattern and labor market and western countries. The introduction of environmental taxes needs to coordinate environmental protection, social equity and economic efficiency. Therefore, to strengthen the environmental tax “double dividend ” in the context of the context of the study is particularly important. The system design of China’s environmental protection tax should pay attention to the study on the applicability of “double dividend” in China.