| Conflict and Coordination Problem of Carbon Tax’ Diversity Targets in China-Based on the Tax Optimization Theory |
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| 摘 要： | Among all the emission reduction measures,carbon tax is recognized as the most effective way to protect our climate.That is why the Chinese government has recently taken it as a tax reform direction.In the current economic analysis,the design of carbon tax is mostly based on the target to maximize the efficiency.However,based on the theory of tax system optimization,we should also consider other policy objectives,such as equity,revenue and cost,and then balance different objectives to achieve the suboptimum reform of carbon tax system in China.
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| 关 键 词： | carbon tax tax system optimization suboptimal tax |
Conflict and Coordination Problem of Carbon Tax’ Diversity Targets in China—Based on the Tax Optimization Theory |
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| Authors: | Xue Gang School of Public Finance Taxation Zhongnan University of Economics Law Wuhan Hubei China |
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| Institution: | Xue Gang School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan Hubei 430071,China |
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| Abstract: | Among all the emission reduction measures,carbon tax is recognized as the most effective way to protect our climate.That is why the Chinese government has recently taken it as a tax reform direction.In the current economic analysis,the design of carbon tax is mostly based on the target to maximize the efficiency.However,based on the theory of tax system optimization,we should also consider other policy objectives,such as equity,revenue and cost,and then balance different objectives to achieve the suboptimum... |
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| Keywords: | carbon tax tax system optimization suboptimal tax |
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