Empirical Studies Of Environmental Taxes Double Dividend Effect

The ecological environment is the basis for human survival and development, isthe foundation and carrier of all economic activities. After entering the capitalistsociety, along with the development of social productivity, human ability tounderstand and transform the nature continues to strengthen. but at the same time, theextensive development of resources development and environmental problemsbecome more prominent, and the current tax system of the "incentive" problem hasbeen more and more criticism, to the guidance of the scientific outlook ondevelopment next, through the reform of the existing tax system, to further promotethe sustainable development of the national economy has already caused theextensive concern. The introduction of environmental taxes is considered as animportant measure to coordinate economic development and environmentalprotection.In theory, using the research on "environmental tax" double dividend effect hasbecome a hot spot of concern in the world financial circles all over the world. In ourcountry, about the environment tax "the double dividend" late start of the study, andthe focus of the study or the introduction of Western Research on double dividendresults and feasibility analysis of the double dividend effect in China, and most of thelack of necessary analysis of empirical analysis, literature was standing in a regionalperspective even less. This paper attempt to stand in the Yunnan province ofenvironmental tax "double dividend" effects of the empirical analysis, to verify howthe environmental taxes to achieve win-win economic development andenvironmental protection, on this basis to achieve current to our country to levyenvironment tax specific goals and perfection suggestions, provides the theoryreference of reform Environmental Tax, this also is the practical value of thisresearch.This paper uses the theoretical analysis, empirical analysis and comparativeanalysis method of combining, theory introduction part of the first at home and abroad on the environmental tax "double dividend effect" in detail and puts forwardthe significance of choosing this topic, research ideas and innovation anddeficiencies; the second chapter introduces the theoretical basis of environmental taxand the double dividend effect: the third chapter in the western provinces angle, firstanalysis of western provinces and autonomous regions to achieve the "doubledividend" necessity and feasibility, effect of the second, by the first dividend modelanalysis to test the environment tax to improve the quality of the environment, and doan empirical test of quasi-environmental tax and pollutant emissions; second dividendtax inspection environment to promote employment, respectively, on China’senvironmental tax and the correlation of employment promotion to do empirical test.And analysis the reason and its practical significance according to the result of thetest: the fourth chapter introduces the practical experience in environmental tax inwestern countries and lists the comparison analysis combined with the practice of thereform practice of several typical countries; the fifth chapter the practice based on theempirical results and combined with the environmental tax in China tax reformproposed the establishment of environmental protection conception of the tax systemin line with China’s national conditions and explore the complete path. The lastchapter is the conclusion.