摘要
环境问题在西方发达国家上百年工业化过程中分阶段出现过,而目前在我国则集中出现,我国已进入污染事故多发期和矛盾凸显期。国外环境税的征收情况、环境税在经济合作与发展组织中的"双赢"效应,对我国环境税的设计都具有一定的借鉴作用。
Environmental Problems occurred by stages in the western counties. At present, these problems are concentrated period and prominent contradiction. Based on the situations of of economic cooperation and development organization on environmental tax design in China. process of industrialization over a century in the developed in China, so China has entered the pollution accident-prone the foreign environmental tax and the Double Dividend Effect environmental tax, it has a certain reference function of
出处
《经济与管理》
CSSCI
2012年第4期15-20,共6页
Economy and Management
关键词
环境税
“双赢”效应
税制改革
Environmental tax
Double dividend effect
Tax reform
