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对环境税的经济学分析
引用本文:杨杨,杜剑.对环境税的经济学分析[J].兰州商学院学报,2004,20(5):25-27.
作者姓名:杨杨  杜剑
作者单位:西南财经大学,四川,成都,610074
摘    要:随着我国经济的加速发展,环境问题越来越成为人们普遍关心的问题,成为影响经济进一步发展的制约因素。通过对环境税的经济学分析可以看出其较强的可行性和操作性。利用环境税矫正外部经济,从而达到运用税收手段保护环境的目的,是十分必要的。

关 键 词:环境税  经济学分析  "双赢"理论
文章编号:1004-5465(2004)05-025-03
修稿时间:2004年6月30日

An Economic Analysis of Environmental Tax
YANGYang,DUJian.An Economic Analysis of Environmental Tax[J].Journal of Lanzhou Commercial College,2004,20(5):25-27.
Authors:YANGYang  DUJian
Abstract:With the development of higher speed of the economy of our country, the environmental problem becomes the problem that people generally care about more and more, becomes the restriction factor influencing economy to develop further. Through analysing about economics of the environmental tax, we can find out its stronger feasibility and operating . It is to utilize the environmental tax to stimulate external economy, and achieve the goal of using the means of the tax revenue to protect the environment.
Keywords:environmental tax  economics analysis  the theory of "double-wins"
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