| 补偿税理论的新发展——兼评美国规制碳交易的司法实践 |
| |
| 引用本文： | 黄小喜.补偿税理论的新发展——兼评美国规制碳交易的司法实践[J].财经问题研究,2011(4). |
| |
| 作者姓名： | 黄小喜 |
| |
| 作者单位： | 湖南师范大学,法学院,湖南,长沙,410081;湖南第一师范学院,湖南,长沙,410205 |
| |
| 基金项目： | 长沙市社科联、社科院重大招标课题项目"长株潭两型社会资源环境立法问题研究--政策与法律分析"，长沙市社科规划办2010年重大招标课题项目"长沙发展阶段性特征研究"，2010年湖南省研究生创新基金项目"两型社会资源环境立法模式创新研究" |
| |
| 摘 要： | 温室气体减排指标余额作为可交易的客体构成碳交易市场化制度安排的基础.美国东北部七个州联合签署<区域性温室气体减排计划>,希望借助"总量管制和交易"行动实现减排目标.在自1869年肇始的判例中,美国最高法院逐步发展与完善了"补偿税理论",作为支持表面上有歧视性的州际商业管理措施的正当根据.补偿税理论的历史演变和新近发展趋向都表明,它是化解碳交易法律难题的有效工具.
|
| 关 键 词： | 碳交易 补偿税理论 商业条款 先例 |
New Development of Compensation Tax:Comments on the Judicial Practice of the Regulation of Carbon Trading of United States |
| |
| HUANG Xiao-xi.New Development of Compensation Tax:Comments on the Judicial Practice of the Regulation of Carbon Trading of United States[J].Research On Financial and Economic Issues,2011(4). |
| |
| Authors: | HUANG Xiao-xi |
| |
| Institution: | HUANG Xiao-xi1,2(1.Law School of Hunan Normal University,Changsha Hunan 410081,China,2.Hunan First Normal University,Changsha Hunan 410205,China) |
| |
| Abstract: | Greenhouse gas emission allowances,used as the exchangeable objects,have been the grounds for market-based carbon transaction activities.Seven northeastern states of USA signed an Agreement on Regional Greenhouse Gas Initiative,hoping to realize emission target by the cap-and-trade action.Ever-since the case in 1869 by US Supreme Court a modern has developed,which has been a justification for facially discriminatory regulatory scheme.The historic development and new tendency could be used as a valuable tool... |
| |
| Keywords: | carbon transaction compensatory tax doctrine commerce clause precedents |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
