最优环境税:庇古法则与税制协调

从经济学的角度对国外关于最优环境税的经典理论——庇古法则及近十年来研究的前沿内容——一般均衡模型等作出阐释，并在外部性理论的基础上通过一个一般均衡模型考察环境税的效率特性和在次优情形下最优环境税的决定因素。随后是对我国开征环境税的几点思考：环境税的课征范围应暂定为排放各种废水、废气（烟尘）和固体废弃物的行为。环境税税率的确定可以采用“反复迭代”的方法，即“环境效益优先，兼顾税收协调和收入分配等效应。”其他相关问题的处理，如环境税和其它政策手段的配合使用，环境税税收的使用等。     

A Marine Pollution Study of Northeast Coastal Water Off Taiwan Island

The coastal water of northeast Taiwan island, called 'Yin-Yang Hai' for its distinct yellow colour compared with blue offshore water, was investigated from 1989 to 1990 by the authors. Biological study showed the dominant species of plankton to be Copepoda, Cladocera, planktonic eggs and Diatoma. Dominant species of benthos were young crabs, Amphipoda and Annelida, with Amphipoda usually occurring in heavily polluted areas. Heavy metal data showed that the concentration of copper was high. the copper and iron concentration in algae of the intertidal zone was also high. the concentrations of iron and copper in inshore water were also higher than in offshore water. By comparison of the pH and salinity distribution of this area, we conclude that this coastal water has been polluted by acid waste water from coastal industry. the suspended solids concentration in sea water is high. Flocculation occurring at the boundary of fresh and saline water might be a reason for the distinct yellow colour of the water of this area. Further study is required.     

Effects of high temperature on larval development and metamorphosis of Arachnoides placenta (Echinodermata: Echinoidea)

Adults of the sea urchin Arachnoides placenta (L.) were induced to spawn, and eggs were fertilized at 28°C in September 1989. After 5 min, eggs were transferred to 28, 31, 34, or 37°C and reared to metamorphosis. Embryos were observed at 20-min intervals during the first 2 h; larvae were observed daily. The cleavage was higher at higher temperatures. Embryos reared at 28°C were still at the 4th cleavage (16-cell stage) after 100 min, while those at 34°C had reached the 5th cleavage (32-cell stage). All embryos reared at 37°C died on the second day. Incidence of abnormality was 20 to 30% at 28 and 31°C, 48% at 34°C, and 77% at 37°C. The 8-arm stage was reached after 4 d at 28°C, 3 d at 31°C and 2 d at 34°C. Larvae displayed decreasing body length and arm length with increasing temperature. Larvae at 31°C have relatively long arms, as a result of a decrease in body length, not because of increased arm length. Incidence of metamorphosis was 43.9±1.7% (mean/plusmn;SD) at 28°C, 24.5±1.9% at 31°C, and 5.3% at 34°C. The size of metamorphosed juveniles was significantly larger at 28°C than at 31 and 34°C. Temperatures of 31°C negatively affect larvae and juveniles of the sand dollar.     

省以下生态转移支付制度环境保护激励效应

现有文献认为生态转移支付具有基本公共服务均等化与提升地方生态环境质量双目标,而目标的多样性会影响地方财政转移支付资金效果及目标的实现。文章基于环保支出和农林水支出的中介与调节效应,对生态转移支付的生态环境目标进行了理论分析,利用2010—2018年甘肃、贵州、湖北及河南四省的199个县的面板数据进行实证检验。实证研究表明:在样本期内,生态转移支付促进了地方生态环境质量的提升,中介效应和调节效应模型的结果表明,中国地方生态转移支付资金对辖区环境保护效果中,环境保护支出起到部分中介效应,农林水支出不仅调节了生态转移支付的地方环境保护支出效果,而且调节了环境保护支出对地方环境质量的影响。因此,由于地方政府具有环境治理信息优势,省以下制度目标更能体现辖区生态需求,省对县生态转移支付制度会有效促进地方生态环境质量的改善,环保激励效应较为明显。同时,县级地方政府应该逐步摆脱"先污染后治理"的路径依赖,逐步转向经济与环境"双目标协同发展"模式。为了协同生态转移支付的双目标,"自下而上参与式决策"可以作为环境治理的有益补充,通过地方政府多元化实践改善环境质量。     

蚯蚓对城镇污泥堆肥过程中微型动物群落演替的影响

采用实验对比和除趋势对应分析（DCA）等方法,以城镇污泥中的微型动物为对象,研究蚯蚓对堆肥过程微型动物群落演替的影响.结果表明,蚯蚓仅影响微型动物群落数量,对演替进程无明显影响.堆肥过程微型动物群落演替可分为3个阶段：第1阶段（0~10 d）,固着类纤毛虫为优势类群阶段,该阶段微型动物变化多受限于环境的改变,蚯蚓影响较小;第2阶段（10~30 d）,固着类纤毛虫和轮虫向肉足虫和线虫为优势类群的过渡阶段,该阶段蚯蚓对线虫数量有一定的限制;第3阶段（30 d后）,肉足虫和线虫为优势类群阶段,该阶段蚯蚓对有壳肉足虫的增长产生了明显的抑制作用.群落多样性指数结果显示,蚯蚓在第1和第2阶段作用不明显,在第3阶段增加了微型动物的多样性和均匀度,减小了优势物种的优势程度.对固着类纤毛虫的同化作用是蚯蚓稳定堆肥环境、促进有机质降解的重要因素.