环境税的短期与长期效应分析

环境税是在“可持续发展”这一理论框架下提出的重要税种，而且在一些西方国家已经实施很多年。目前环境税的开征在我国已经逐步提上日程。借鉴西方国家实施环境税的经验，本文认为，政府在征收环境税的时候，应注重其“大棒”与“胡萝卜”双重效应，分析其短期与长期效应，权衡政府与企业的关系，只有这样才能使环境税的实施达到预期的效果。

Analysis on Effects of Short-Term and Long-Term in Environmental Taxes

Environmental taxation was put forward under the framework of the theory sustainable development as an important taxation,implemented in many Western countries for many years.At present the introduction of environmental taxation in our country is increasingly put on the agenda.Given the West's experience in the implementation of environmental taxation,this paper argues that,when the government imposes environmental taxes,they should focus on its big stick effect and carrot effect,analyzing its short-term an...