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。

Optimal Environmental Tax: Pigovian Rule and Tax Coordination

The article analyzes Pigovian Rule, the classical theory of optimal environmental tax from economics perspective and the general equilibrium model. On the basis of external theory, the article inspects efficiency characteristics of environmental tax by the general equilibrium model and determinant factors of optimal environmental tax under the second-best situation.Afterwards,the article makes comments on levying environmental tax and the author hopes that this can be helpful to assure environmental tax.