摘要
碳税被国际社会公认为是削减二氧化碳排放的有效的经济手段之一,目前我国正在尝试开征碳税,本文从制度经济学视角来分析碳税及其开征的必要性,尝试提出开征碳税的正式规则和非正式规则两种制度设计。
Collection carbon tax is thought to be one of the most effective way of the reduction of carbon dioxide emissions,our country attempts to collect carbon tax.This article explains the necessity of collection carbon tax and trying to put forward the tax system including formal rule and informal rule.
关键词
碳税
制度经济学
正式规则
非正式规则
carbon tax
institutional economics
formal rule
informal rule