摘要
绿色税收的出现是治理污染外部性的政策工具之一,它可以产生双红利的效应,包括总福利和就业双红利两类。对于绿色税收是否是较好的政策工具,包括微观和宏观两个层面,即外部性和双红利的分析。实证检验比理论推理更复杂,条件的变化会极大地影响结果,但是可以肯定绿色税收的效果是好的,虽然离预期有一定距离。
Theoretically, green taxation is one of the policy tools for governing pollution externality. From the macro view, applying it can cause double dividend effect, including total welfare and employment double dividend. Whether green taxation is a good tool, it can be analyzed from micro and macro empirically. Empirical test is more complex than theoretical reason, and the change of condition can greatly affect the result. The effect of green taxation is proper, although it has some distance from expectations.
出处
《湖北经济学院学报》
2009年第5期77-82,共6页
Journal of Hubei University of Economics
关键词
绿色税收
双红利
就业创造
green taxation
double dividend
employment creation