环境税“双重红利”分析

The Analyse on "Double Dividends" of Environmental Tax

在系统回顾环境税"双重红利"理论的基础上,为了检验环境税改善环境质量的第一重红利,对我国准环境税与污染物排放的相关性做了实证检验;为了检验环境税促进就业的第二重红利,分别对我国准环境税与经济增长以及经济增长与就业的相关性做了实证检验。

The paper systematically reviews the theory on the basis of ＂double dividends＂ of environmental tax. In order to test the first tier of the dividend of the environmental tax to improve the environmental quality, it makes empirical testing of quasi-environmental tax associated with the pollutant emissions. In order to test the second tier of the dividend of the environmental tax to improve reemployment bonus, it makes empirical testing respectively of the relevance of quasi-environmental tax associated with economic growth and economic growth associated with the employment.