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美英环境税制度的经验借鉴与启示 被引量:2

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摘要 文章研究和探讨了美英两国环境税的发展历程、特点和课征的成效,在总结两国开征环境税经验的基础上,提出了我国当前建立和发展环境税制度的若干启示。
作者 孙灼英
出处 《中共福建省委党校学报》 北大核心 2015年第9期84-87,共4页 Journal of Fujian Provincial Committee Party School of CPC
关键词 环境税 借鉴 启示
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