环境税的理论优势与现实障碍

Advantages and Disadvantages of Environmental Tax

在庇古等福利经济学家看来,环境税是解决环境外部性最为有效的手段。在以科斯为代表的制度经济学家看来,纠正环境外部性的有效手段是私人之间的协商而非政府制定环境税。理论上,环境税具有降低环保成本的"静态效率"和推动环境技术创新的"动态效率"。但是不管从环境行政管理的角度来看,还是环境规制措施的绩效来看,环境税均存在诸多现实障碍。

The name and application of environmental tax have been confusing, to some extent it has adverse impacts on the research of environmental tax. According to Pigou and other welfare economists, environmental tax is the best tool for resolving environmental problem. However, in the view of Coase and other institutional economists, the best way of resolving environmental problem is bargaining between privates.