The Theoretical Analysis Of The Green Taxes And International Comparison

The appearance of green taxation is for tackling the problem of pollution. The main cause for environmental problems is pollution that is incurred by the polluting production and consumption that is in close relation with market mechanism and environmental policies. Departure from the environmental problems, I elaborate the theory base of the methods for tackling pollution problems, comparing the tax policies of industrialized countries, at last, evaluating the current tax policies of China and putting forward some suggestions for dealing with Chinese environmental problems.This paper is made up of six parts.First, briefly introduces the environmental problems and environmental economics.Second, expounds the theories of externality and public goods, which are the two underpinnings of environmental economicsThird, defines the scope of green taxes and fees. In this context, green taxes includes both the taxes that protect environment and resources (environmental taxes in narrow sense) and other methods that do not aim at protecting environment but playing their roles hi protecting environment (environmental taxes in broad sense). Because of the role of government's control and management in the tradable permit market, the defining of emission right and the establishment of its market can be regarded as public goods provided by government. Then, the revenue which government gathers when it sells emission right t to economic agents can be looked as tax or fee.The fourth part analyzes the foundations of green taxes and fees, that is, Pigovian taxes approach and Coase theorem approach, compares these two approaches and makes choice at last.The fifth part compares and construes the green taxes and fees in OECD countries, including the introduction of the green taxes and fees in these countries,the contents and efficiency of the green taxes reform in these countries, green tax-fee structure and its variance, special taxes and their variance, the revenue structure and its variance, the return and remittent system of green taxes and fees, evaluation of the green taxes enforcement effects, summarization of the lessons of these countries and discussion about the international coordination of green taxes and fees. This part also introduces the tradable permits of America and estimates green taxes and fees in China.With reference the experiences of other countries, the sixth part puts forward some suggestions for setting up the green tax system in China, including the levy of environmental taxes, the adjustment of the current tax system that is related with environmental taxes and the appropriate use of the revenue from green taxes.