摘要
环境税收是建设“资源节约型、环境友好型”社会的有力经济杠杆。自环境税收实施以来,理论界对环境税收的微观经济效应评说不一。实际上,环境税收不仅是一种矫正外部不经济的手段,而且在价格效应、产量效应、替代效应方面发挥了显著的作用。
Environmental tax is the powerful economical lever of construction the society of frugal-resource and friendly- environment, Since the environmental tax is putted in practice, the reviews of theories field about microeconomic effect of environmental tax are different. In fact, environmental tax is not onlya kind of means to remedy the exterior uneconomy, but also has remarkable function in the price effect, yield effect and replacing effect.
关键词
环境税收
征税原理
微观效应
经济分析
Environmental tax
Taxing Principles
Microeconomic effects
Economic analysis
