贫困约束下对消费者征收环境税的绩效分析

3(ENRPT)[]20049[](1954),,,,,,(1971),,,()20052FUDANJOURNAL(SocialSciences)No.22005ÓÓ(,100872)[],:,,,,,,,,,,,,,[][]F062.2;F810.42[]A[]02570289(2005)020053007,,,,,,,,,,,,,,,,,,,,,,,,,:,,,,35©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(XMC),,,,,,,,,(Polluter2payingprinciple),:,,,,,,,,,,,,:,,,,,,,,,,,,45©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()::,,,,,,,2090,:1.GDP2012,12,,GDP1,19901997,GDP1994,GDP,,1994,,2.1990,55©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:1.,,,,,2.,,,3.,,,,,,,()1.,,,,,,,,,,,,2.,65©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,,,,,,:,3.,AB,AB,,,B,,,AB,AB,:,,,,,,,,,4.,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,5.,,,75©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,,,,,,85©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,:,,,,,,,,,,ThePerformanceofImposingEnvironmentalTaxontheConsumerinStraitenedCircumstancesMAZhongLANHong(SchoolofEnvironmentalandNaturalResources,RenminUniversityofChina,Beijing100872,China)Abstract:AccordingtoCoasetheorem,thepropertyrightofenvironmentalresourcescanbefurtherpartitionedwithinthestate2ownedframeworkandgivesforthtovarioustaxprojects,whichleadstodifferentperformancesincorrespondentcircumstances.Therefore,thepolluter2payingprincipleisnotalwaysthebestchoice.AstheeasternChinaismoreprosperousthanthewestern,theconsumer2payingprincipleissupposedtoachievebetterperformance.Keywords:environmentaltax;nationalconditions;Coasetheorem[]95©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.