低碳经济发展的环境税研究公共管理学专业论文.docxVIP

上海交通 上海交通大学 MPA 学位论文 低碳经济发展的环境税研究 IV IV proves environmental tax effect in three aspects as efficiency, fairness and double dividend effects. Then we put forward the conclusion that the research on environmental tax system in our country has a significant influence on low carbon economy development. This paper combines the normative analysis method and empirical analysis method. On one hand, we systematically and comprehensively analyze all kinds of environmental tax policy on the basis of the theory put forward by the domestic and overseas scholars, on the other hand, we put forward the perspective that our country tax policy innovation should be adapted to the requirements of low carbon economy in view of the current situation by not only learn from the OECD state environmental tax practice experiences but also analyzing our country ’s environment -related tax policies. This article will be divided into six chapters, the main content of the chapters are as follows: Chapter I is the introductory. It introduced the background and the research goal of the selected topic. It also introduced the domestic and foreign correlations research situation as well. ChapterⅡfrom a theoretical perspective discussed the necessity of environment tax in our country. Through stating in detail the theoretical basis of environmental tax: the externality theory, the theory of public goods, the sustainable development theory and double dividend theory, this paper discusses the mechanism of the tax policy. This chapter first PAGE PAGE VI summarize the feature and the superiority of the environment tax by comparing the environment tax and the other environment policies, such as Environment system of tuition fees and carbon trading．After that we make the basic analysis on the environment tax effect, including the green substitution effect and the fair effect. Finally we make theory and empirical analysis on the environment tax effects based on the hypothesis of double dividend.