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环境税理论创新-基于庇古税率水平的分析 被引量:6

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摘要 近年来,大多数国家都面临着环境状况恶化的事实,环境税作为一种基于市场的管制手段,正受到越来越多国家的青睐。本文围绕环境税理论中的核心问题-庇古税率水平的分析,从三个视角对此进行了提炼和总结。即基于"双重红利"假说上的庇古税率水平确定,基于一般均衡分析框架下的庇古税率水平确定,基于健康受益视角的庇古税率水平确定。最后对我国借鉴并引入环境税制提出几点看法。
作者 司言武
出处 《人文杂志》 CSSCI 北大核心 2007年第4期81-86,共6页 The Journal of Humanities
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