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基于国际协调视角的我国碳税制度构建 被引量:8

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摘要 碳税是应对气候变化的一种有效的经济手段,但要发挥其有效性,需要考虑国际间的税收协调。本文认为,基于国际税收协调的视角研究我国碳税制度的构建,不仅对促进我国转变经济发展模式具有积极的意义,更能使我国在当今全球政治、经济格局重构的机遇中抢占先机。
出处 《税务研究》 CSSCI 北大核心 2011年第1期43-46,共4页
关键词 碳税 国际协调
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参考文献10

二级参考文献17

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共引文献267

同被引文献105

  • 1张晓盈,钟锦文.碳税的内涵、效应与中国碳税总体框架研究[J].复旦学报(社会科学版),2011,53(4):92-101. 被引量:24
  • 2王彤.日本环境税的实施情况[J].红旗文稿,2007(6):35-36. 被引量:6
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  • 10David Pearce, Role of Carbon Taxes in Adjusting to Global Warming, The Economic Journal, vol. 101, 1991, p. 938.

引证文献8

二级引证文献42

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