摘要
温室气体减排指标余额作为可交易的客体构成碳交易市场化制度安排的基础。美国东北部七个州联合签署《区域性温室气体减排计划》,希望借助"总量管制和交易"行动实现减排目标。在自1869年肇始的判例中,美国最高法院逐步发展与完善了"补偿税理论",作为支持表面上有歧视性的州际商业管理措施的正当根据。补偿税理论的历史演变和新近发展趋向都表明,它是化解碳交易法律难题的有效工具。
Greenhouse gas emission allowances , used as the exchangeable objects, have been the grounds for marketbased carbon transaction activities. Seven northeastern states of USA signed an Agreement on Regional Greenhouse Gas Initiative, hoping to realize emission target by the cap - and - trade action. Ever - since the case in 1869 by US Supreme Court a modem has developed, which has been a justification for facially discriminatory regulatory scheme. The historic development and new tendency could be used as a valuable tool for the solution of legal dilemma caused by carbon transaction activities.
出处
《财经问题研究》
CSSCI
北大核心
2011年第4期27-30,共4页
Research On Financial and Economic Issues
基金
长沙市社科联
社科院重大招标课题项目"长株潭两型社会资源环境立法问题研究--政策与法律分析"(长社字[2008]15号)
长沙市社科规划办2010年重大招标课题项目"长沙发展阶段性特征研究"(2010CSZD006号)
2010年湖南省研究生创新基金项目"两型社会资源环境立法模式创新研究"
关键词
碳交易
补偿税理论
商业条款
先例
carbon transaction
compensatory tax doctrine
commerce clause
precedents
