| The serious increasingly of environment question follow-on is quickly being accompanied at the same time to modern times economy, and many nations all adopt the economic means as the environment policy to come should be to these environment questions. In the economy means, the environment tax particularly suffers attaching importance to.This article has carried on the careful analysis from the angle of economics to the environment question, and on the foundation that the establishment at the externality principle is discussed inspects the efficiency specific property of environment tax by way of a general-equilibrium model. Goes a step further, taking into account the presence of other distortionary taxes, other general equilibrium model explore optimal environment tax in a second-best setting, the different parts of this model and general document depend on: it takes into account the presence of other distortionary taxes and takes into account pollution taxes imposed on intermediate inputs. Moreover, the economic means of environment policy includes other means such as tradable pollution permits except the environment tax, this article comparing environment tax and other economic means for the analysis to the efficiency specific property of environment tax further.Theory is highly abstract, and it can not think over in the real circumstances all aspects, therefore, in order to put forward the reasonable suggestion to the environment tax system in our country, this text evaluates the OECD nation " green tax system " reformation, and the development of environment tax system that the successful experience of abroad has the reference meaning for our country.By way of analysis, firstly, I think, under the premise of existence of other distortionary taxes, the optimal environment tax rate definite need to think over many factors, and is not again sheltering the Pigovian tax rate; Secondly, concrete to beginning to levy taxes of our country environment tax, can follow" the environment beneficial result is preferentially, and gives consideration to two or more things thattax coordination and the income distribution that the equivalent answers ", and from currently in effect row of dirt collecting fees rate sets out to raise the tax rate of environment tax, when the environment beneficial result achievements is notable, the government can think over that the environment tax begins to levy taxes other effect bringing, if inside the scope can accepted in the government, this tax rate can be defined to come down completely like that. |
