依照社会契约论的观点,为保障生命、财产的安全,人民以社会契约的方式产生国家并以牺牲自己的财产即支付税款为代价,这就是权利的成本。在霍尔姆斯、桑斯坦看来,无政府意味着无权利。而有政府便有征税,这就是为什么自由依赖于税的道理。环境权的性质与税法的性质契合,环境税即为公民享受环境权而向政府支付的成本。 According to the social contract theory, in order to ensure the safety of life and property, people produce the country in the form of social contract and sacrifice their own property at the expense of paying taxes. This is the cost of rights. In Holmes, Sunstein, anarchy means no right. And there is a government tax, which is why freedom depends on the truth of the tax. The nature of the environmental right is in line with the nature of the tax law. The environmental tax is the cost to the government for citizens to enjoy their environmental rights.