摘要
当前环境问题日益显现。环境税是纠正市场失灵、促进绿色经济发展的重要税收工具。本文评述了近期OECD环境税发展趋势,其主要特点是环境税税负分布不均,环境税使用还存在较大空间,环境税新举措值得拓展。根据OECD环境税发展的有益经验,对我国环境税的发展提出了政策建议。
Current environmental problems are becoming more and more prominent. Environmental tax is an important tax tool to correct market failures and promote green economy development. This paper reviews the recent development trend of OECD environmental tax. The paper concludes that there are three main trend features: the uneven distribution of environmental tax burden, a large space for the use of environmental tax, a potential expansion of policies on environmental tax. By referring to the experience of OECD environmental tax, this paper puts forward some policy recommendations for the development of China’s environmental tax.
作者
王智烜
林宏
Zhixuan Wang;Hong Lin
出处
《国际税收》
CSSCI
北大核心
2019年第2期21-25,共5页
International Taxation In China
关键词
环境税
市场失灵
绿色经济
Environmental tax
Market failure
Green economy
