| 环境税双重红利理论的动态扩展——基于内生增长理论的初步分析框架 |
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| 引用本文： | 许广月,宋德勇. 环境税双重红利理论的动态扩展——基于内生增长理论的初步分析框架[J]. 广东商学院学报, 2008, 0(4) |
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| 作者姓名： | 许广月 宋德勇 |
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| 作者单位： | 华中科技大学经济学院,湖北,武汉,430074 |
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| 摘 要： | 从内生经济增长角度对环境税宏观经济效应进行研究，初步扩展了环境税双重红利理论假说。研究结果表明，环境税是通过环境税率的增长率实现长期经济可持续发展、节能减排和社会福利三重效应的，而不是通过环境税率加以影响的，从而有别于传统环境税双重红利假说。
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| 关 键 词： | 环境税 双重红利 内生增长理论 宏观经济效应 |
Dynamic Expansion for Double Dividend Theory of Environmental Tax: A Preliminary Analysis Framework Based On Endogenous Growth Theory |
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| XU Guang-yue,SONG De-yong. Dynamic Expansion for Double Dividend Theory of Environmental Tax: A Preliminary Analysis Framework Based On Endogenous Growth Theory[J]. Journal of Guangdong Business College, 2008, 0(4) |
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| Authors: | XU Guang-yue SONG De-yong |
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| Abstract: | The paper studies macroeconomic effects of environmental tax from an endogenous growth theory perspective,and discusses the dividend theory of environmental tax.The study finds that environmental tax,through its growth rate rather than tax rate,has triple effects of the long-term growth rate of sustainable economic development,energy reduction and social welfare,which is different from the traditional double dividend hypothesis. |
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| Keywords: | environmental tax double dividend theory endogenous growth |
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