Research On Effluent Tax Based On Second-best Theory

Second-best taxation theory is the most important constituent taxation theory in the Western nation. It gradually emerges on 1950's. This article embarks from the taxation theory, elaborates second-best taxation theory's principle, researches second-best environmental taxation about our automobile effluent tax.The modern west taxation theory includes the best taxation theory, taxation optimization theory of the supplies school as well as taxation optimization theory of the public choice school. There is much difference in these three schools, because of their taxation standard difference. This article introduces the taxation system principle, including the fair principle and the efficiency principle. Embarking from the tax revenue efficiency principle, in detail discuss best taxation principle, second-best taxation principle, third-best principle and its relation. Because of second-best taxation theory usability, the article elaborates second-best taxation theory mechanism, including the many kinds of taxes and second-best taxation, the environmental pollution and second-best taxation, the monopoly and second-best taxation. Because our country are facing with stern environmental pollution question, therefore the article discusses environmental pollution with second-best taxation mechanism, and proposes corrective taxation, the property right limits as well as the pollution releases authority to control pollution.To quantitative analysis effluent tax, this article introduces the best green taxation model and second-best green taxation model. Finally according to the tax rate which second-best green model determined, analysis the tax rate about our automobile effluent tax. The finding indicates: our country should levy high gasoline Pigovian tax. We may cause the pollution cost and the crowed cost interior through high gasoline Pigovian tax, use economic mechanism to adjust people's behavior to enhance the welfare level. Moreover the gasoline Pigovian tax can't cause efficiency lost like other majority taxes, on the contrary can cause the economy to move well.