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国外环境税政策的政治经济学分析及启示 被引量:4

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摘要 本文首先列举了在OECD国家环境政策中出现的一些既不符合传统理论逻辑也不利于环保动机的"怪现象",进而整理了国外学者就这一问题进行研究的成果,并指出特殊利益集团尤其是产业集团在环境税政策制定过程中扮演重要"角色"并可能俘获政府,使致力于解决外部性的环境税政策本身产生新的外部性,对环境政策的实施产生危害,最后对我国环境税政策的决策过程提出了一系列建议。
作者 赵丽萍
机构地区 广东商学院
出处 《税务研究》 CSSCI 北大核心 2009年第4期84-88,共5页
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参考文献13

  • 1CIOCIRLAN, C.E. & YANDLE, B., 2003, The Political Economy of Green Taxation in OECD Countries, European Journal of Law and Economics, 15.
  • 2OATES, W.E. & PORTNEY, P.R., 2003, Handbook of Environmental Economics.
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  • 4AIDT, T.S., 1997, On the Political Economy of Green Tax Reforms, Working Paper 20, University of Aarhus.
  • 5DECKER, C.S. & WOHAR, M.E., 2007, Determinants of State Diesel Fuel Excise Tax Rates - the Political Economy of Fuel Taxation in the United States, The Annals of Regional Science, 41.
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二级参考文献5

  • 1贺艳青.当代西方利益集团对政府的影响及评价[J].探求,2003(1):46-48. 被引量:8
  • 2Stigler,G. J. The Theory Of Economic Regulation[J]. Bell journal Of economics,2, spring. 1971.
  • 3Joel S. Hellman, Geraint Jones, and Daniel Kaufmann.Are Foreign Investors and Moltinationals Engaging in Corrupt Practices in Transition Economics[R]. May-July 2000.
  • 4赵述宁.中国电信业:政府被谁“俘获”[N].21世纪经济报道(北京),2004-07-01.
  • 5Joel S. Hellman, Daniel Kaufmann. Confronting the Challenge of State Capture in Transition Economies[J]. Finance & Development,September 2001, Volume 38, Number 3.

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