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“绿色化税制”通常使用两项指标来进行测量:环境相关税收入占GDP的百分比和环境相关税收入占国家税收总收入的百分比。但是,这两个指标也存在着一个很大的缺点:当污染税增加时,税收收入也增加。因此,本文通过探讨测量绿色税制的指标,建立一个简单的分析框架,通过有效性、数据的可用性、全时段的比较、国际相似性、易聚合性、免税和减税、有限的复杂性七个指标来进行评价。最后,基于四种类型的指标的优缺点来做总结,对绿色税制的优化给出建议。
The Green Tax System typically uses two measures of measurement: the percentage of environment-related taxes to GDP and the percentage of environment-related taxes to total state revenue. However, there is a big downside to both of these two indicators: as tax pollution increases, tax revenue also increases. Therefore, this paper establishes a simple analytical framework by measuring the indicators of Green Tax System. Through the comparison of validity, data availability, full-time comparison, international similarity, ease of aggregation, tax exemption and tax reduction, and limited complexity Indicators to evaluate. Finally, based on the advantages and disadvantages of the four types of indicators, we summarize and give suggestions on the optimization of the green tax system.