| 环境税规制农业面源污染研究综述 |
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| 引用本文： | 周志波,张卫国.环境税规制农业面源污染研究综述[J].重庆大学学报(社会科学版),2017,23(4):37-45. |
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| 作者姓名： | 周志波 张卫国 |
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| 作者单位： | 1. 西南大学经济管理学院,重庆400715;重庆市地方税务局,重庆401121;2. 西南大学经济管理学院,重庆,400715 |
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| 基金项目： | 国家社会科学基金重大项目“中国新型城镇化包容性发展的路径设计与战略选择”（12&ZD100）；国家社会科学基金项目“不同市场结构下中国环境税效应研究”（13BJY149）；重庆市社会科学规划（培育）项目“环境税‘双重红利’效应研究”（2013PYYJ16） |
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| 摘 要： | 长期以来,关于环境税的研究一般局限于点源污染,而分析环境税治理面源污染尤其是农业面源污染的效应和机制的文献相对较少.文章沿着环境经济政策治理农业面源污染的研究脉络,梳理有关环境税与农业面源污染防控的现有文献,并对既有研究的贡献和不足进行评述,以期为后续研究和环境税改革提供有益的借鉴和建议.
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| 关 键 词： | 农业面源污染 环境经济政策 环境税 研究综述 |
| 收稿时间： | 2017/3/24 0:00:00 |
A literature review on the research of regulating agricultural non-point source pollution by environmental taxes |
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| ZHOU Zhibo and ZHANG Weiguo.A literature review on the research of regulating agricultural non-point source pollution by environmental taxes[J].Journal of Chongqing University(Social Sciences Edition),2017,23(4):37-45. |
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| Authors: | ZHOU Zhibo and ZHANG Weiguo |
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| Institution: | College of Economicsand Management, Southwest University, Chongqing 400715, P. R. China;Chongqing Local Tax Bureau, Chongqing 401121, P. R. China and College of Economicsand Management, Southwest University, Chongqing 400715, P. R. China |
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| Abstract: | For a long time,studies on environmental taxes are limited in the field of point source pollution,and there are few researches on the effects and mechanism how environmental taxes affect especially agricultural non-point source pollution.This paper summarizes the existing literature on environmental taxes and the regulation of agricultural non-point source pollution,along with the clue of how environmental economic policies affect agricultural non-point source pollution.Besides,this paper recites on the current studies,so as to provide suggestions for future researches and reforms. |
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| Keywords: | agricultural non-point source pollution environmental economic policy environmental tax literature review |
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