环境税正义论
|
摘要
在面临共同的环境问题时,传统环境伦理将人类作为类概念处理忽略了利益主体的差异性和相互对抗性,可能导致环境法沦为披着美丽外衣的空洞理论,甚至成为助长社会非正义的暴行。本文的要旨是在肯定各主体之间存在差异的前提下,以环境正义的理论来指导环境税法律制度的建立和完善,以公平分配环境责任。
第一章以气候变化问题为切入点,主张全世界应分担环境责任,并总结出环境税是应对气候变化的最佳方式。
人类活动排出过量温室气体会导致全球气候变暖。随着人口增加和经济发展,更多的温室气体将会被排放到空气中,地球气候会进一步变化,可能带来严重的恶果。温室气体的无节制排放主要由于大气是全球共有、向全人类开放使用的资源。大气的公共性导致人类很难就大气治理达成一致,由于权利和义务难以划分,市场无法就大气资源的有效分配和使用进行调节。这就要求国家或政府通过法律或政策来控制气候变化。同时,由于原因和结果的全球性,要求各国在各自的条件和利益下协调统一行动。
无论发达国家还是发展中国家都不愿意承担因控制气候变化所带来的高额成本,影响本国经济的发展。但气候变化的恶果更直接影响到的是发展中国家的低收入人群。气候变化可能导致的耕地丧失、疫病流行、粮食危机、极端气候都将首先危害这部分人。无论从人类的整体利益或社会正义的角度出发,都需要对气候变化进行调节和控制。
尽管大气的价值很难评估,但由于气候变化具有长期性,因此对大气资源应适用比较低的贴现率,即现代的人类应尽量储存这一资源,为未来人类的利益做出让步。经过整合评估预测,控制温室气体排放的法律和政策可以产生出巨大的效益,体现在经济发展、排放控制和气候影响上。但是如果限制过于严格和广泛,对经济的负面影响可能在未来大于气候变化带来的问题。最经济的方法是和缓地控制温室气体排放,逐渐地调整气候。
控制排放的最有效手段是通过给予市场主体一定的刺激来抑制会排放温室气体的行为,而并非使用直接的“命令+控制”的方法。由于气候变化存在着不确定性,以价格控制为核心的税收方式无论在成本还是收益上都能比总量控制的许可方式起到更有效的作用。
第二章提出应当公平承担环境责任,而环境正义是环境责任承担中应适用的基本原则。
环境正义源自罗尔斯的正义理论,认为处于优势地位的人群在拥有更大的权力和能力的同时也应该承担更大的社会责任。而那些处于相对劣势的人群,则应该受到社会规则的保护,对社会承担较少的责任。只有这样,社会的权利和义务才可能平衡。若拥有优势地位的人群将本应由他们承担的责任转移给相对劣势的人群,这样的社会就是非正义的。
环境正义包含分配正义、程序正义、矫正正义和社会正义四方面的基本内涵。环境分配正义要求排除功利主义原则,代之以公平原则,保证环境利益和负担的分配中最少受惠者的最大利益,强调尽量减少环境损害的总量,以及建立共同的利益和风险承担标准从而在不同群体之间实现平等;环境程序正义要求在环境政策和决议制定的过程中给予少数民族和低收入阶层话语权;环境矫正正义不仅要求行为人对自己的环境违法行为承担责任,也包含某些情况下以补偿为条件实施环境有害行为,比如环境税就是矫正正义的典型例子;环境社会正义要求将环境考虑融合到一个更为广大的社会、种族和经济正义的背景中,强调政治、种族和阶层对人类生活环境的影响。
传统环境伦理将生态和人类作为类概念进行分析。在当今的社会现实之下,将人类特别是当代人视为一个不可分整体的做法,将会借“共同的需求与命运”、“共同的目标”的名义,掩盖或忽视利益主体的差异性及利益主体之间的相互对抗性,使环境保护成为一句美丽的空话或一种不公正的暴行。环境正义的伦理观点承继了罗尔斯的正义论,将人类回归到最本质的平等基础上,承认个体差异,但保障每个人的选择权利,避免将强势群体的观点强加到弱势群体身上。同时,由处于优势地位的群体承担更多的环境责任。
环境正义最早基于发达国家和发展中国家之间的环境矛盾而产生,现在已经逐渐拓展到不同阶层和利益团体之间。从国际角度看,环境正义要求处理发达国家和发展中国家之间的环境矛盾,在进行环境保护的同时保证发展中国家的发展权,其典型的解决方式即“共同但有区别的责任”。从国内角度看,环境正义要求一国的法律和政策妥善处理贫富阶层之间的环境平衡问题,以及从一定程度上保障少数民族和原住民的环境特殊要求,按照“最少受惠者最大利益”原则处理环境权利和义务的平衡。
第三章介绍了环境税这种环境责任承担方式的基本理论,分析了环境税在环境正义和税收正义两方面的要求。
环境税源自庇古的“环境外部性”理论,即生产和消费对环境产生外部不经济,造成了环境破坏和他人的损失,应当由行为人承担相应的代价,将环境成本内部化,使产品和消费体现出其真实的成本,以消除环境外部性行为对经济带来的扭曲。同时,环境税也体现了“污染者付费”的环境法基本原则。
但是,无论“环境外部性”理论或“污染者付费”原则都没有考虑主体是否有能力承担环境成本。无力承担环境成本将导致两种可能,一是该主体放弃进行会产生环境成本的行为,而这一行为如果关系到该主体的基本生存发展需要,就可能使该主体无法享受基本的生存和发展权;二是该行为主体违反国家相关的税收法律规定逃避承担该环境成本,从而危害国家税收征管权。
因此,环境税的设置除了要符合税收正义的一般原则之外,还需要考虑到环境正义的要求,将二者结合。
税收正义是税收政策的核心问题。决策者在制定和实施税法的过程中都需要贯彻正义的原则。税收正义要求将平行正义和垂直正义相结合。平行正义指相同情况下的主体应该被同等对待,要求根据一定的标准确立相同情况的主体,比如资本状况、收入高低、纳税能力等。这些主体应当缴纳相同的税收,同时也享受相同的公共产品和服务。垂直正义指在不同情况的主体之间应该如何区别对待。垂直正义要求那些在收入上、能力上处于弱势的群体应该相对其他群体享受更优惠的待遇,承担更少的义务。
税收正义的实施中需要适用两个原则。量能课税原则是指按照纳税人的收入能力来征税;而利益赋税原则是指纳税人缴纳的税赋应当同他们享受的社会服务相当。量能课税主要强调的是纳税环节的公正,而利益赋税强调的是税收分配环节的公正。
环境税的正义问题结合了环境正义和税收正义两个方面,二者在根本上趋于一致。但由于税收的特殊性质,要在环境保护的同时保证社会成员基本的环境权利非常困难。如果要考虑社会弱势群体,如少数民族和低收入人群的环境利益,必须对环境税作特别设计,在立法和执法的整个程序中对于这部分群体给予特别的关注和倾斜。
第四章用环境正义的理念重新审视我国的环境税法,并用国际比较的方式为我国的环境税法提供一些参考。
目前我国税收法律体系中既不存在纯粹独立意义的单一环境税,现行税法也没有从环境保护和可持续发展的角度考虑,环保目标也不明确。我国现在的税收体系中,与环境相关的税种主要包含:消费税、营业税、资源税、车船税、房产税、城镇土地使用税、耕地占用税、城市维护建设税、固定资产投资方向调节税、增值税、企业所得税等等。另外,碳税的制定也在讨论中。
与其他国家环境税比较,无论是丹麦的“双赢”考虑、英国的激进和美国的谨慎,都有我们值得借鉴之处。特别是这些国家对低收入人群的倾斜都体现了环境正义的要求。而我国的环境税从一开始无论是理论还是实践都没有将环境责任的适当分担作为一个因素来考虑。可以说,虽然环境税属于税收法律体系的一部分,受到税法基本原则和价值的限制,但理论和实践中关注的焦点都与环境正义相去甚远。环境税的实践主要强调税收对经济的调节作用,将环境作为一种经济因素,比较关注环境税对国家收入的增加、技术的进步和地区收入的调节等作用。而环境税应当由谁承担、如何承担、是否符合公平正义的问题却鲜有涉及。
我国的环境税环境成本外部化的直接受益者是大型企业。而广大的民众却承担了主要的环境成本。低收入人群由于经济条件的限制,往往无法选择自己的居住环境,只能接受环境恶化可能带来的健康等问题。在资源枯竭、能源价格上升的情况下,低收入人群相对高收入人群将更高比例的收入用于能源消耗,因此他们受到能源价格上升的影响更大。同时,由于低收入人群无法承担替代能源的高价格,因此要求他们在短时间内选择替代能源以规避化石能源价格上涨带来的压力也是不现实的。
第五章从环境正义的角度出发,从纳税人、征税对象、税基、税率和配套机制等方面对我国的环境税法律体制进行了初步的设计。
本文以气候变化为切入点,讨论环境责任的公平分配问题。讨论的重点集中在环境正义基本原则剖析和对环境税进行环境正义批判并重新设计的角度。主要通过社会调查收集数据、查阅资料;运用法学、经济学、哲学和伦理学的基础理论对现实问题进行理论分析;将我国与国外的环境税进行分析比较。无论国内还是国际从环境正义角度研究环境税尚属空白,本文对环境税的传统研究重经济轻法学的传统进行了改变,用法理学基本理论对环境税法制进行研究,将经济学和法学相结合,让环境税法律研究回归到法学的根本。同时,环境法的研究需要科学和社会学的理论作为铺垫,本文也很好地解决了法学研究与科学技术脱节的问题,大量的前沿科学数据支撑分析研究过程,反映了最新的科技成果。
When we face the same environmental problem,traditional environmental ethic which treats human beings as a genus ignores the otherness and antagonism between the beneficial entities.This may lead the environmental law to be inanition with beautiful out,even to be atrocity which helps social injustice.The main idea of this article is to direct the construction and consummation of the law of environmental tax with environmental justice under the circumstances that there are differences between different entities,in order to assign environmental liability fairly.
ChapterⅠinitially deal with climate change.It maintains that the world should share the duty and concludes that the environmental tax is the best way to deal with climate change.
The greenhouse gas produced by human activity will lead the global climate to be warmer.With the population increasing and the economic developing,more and more greenhouse gas will be produced.The climate may be worse and even result in evil consequences.The reason why greenhouse gas was produced without abstinence is that atmosphere is a public resource open to the human being.The common of atmosphere leads human being very difficult to reach consistent governing.Since rights and obligations are difficult to distinguish,the market has no way to adjust effective assignment and usage of atmosphere.This requires the state governments to control the climate changing with laws and policies.At the same time,the globality of the cause and result call for every country to cooperate under respective condition and benefit.
Both the developed and the developing countries are unwilling to harm the economic developing of them since the high cost caused by controlling the climate change.However, the poor of the developing countries are affected by the climate change the most directly.The losing of infield,spreading of epidemic disease,crisis of food and extreme climate caused by climate change will first affect this group.Accordingly,we should control and adjust the climate change no matter concerning with the benefit of the whole world or the justice of the society.
Even though the valuation of the atmosphere is hard,however,since the long-term of the climate changing,low discount rate should be applied to atmosphere resource.This generation should try their best to restore this kind of resource to make a concession to the following generations.With conformity,evaluation and forecast,the law and policy which controls the producing of the greenhouse gas will make a big difference in developing economic,controlling producing and affecting climate.But if the restriction is too widespread and strict,the negative effect on economic may be larger than the problem caused by climate change.The most economical way is to control and adjust gradually.
The most effective way to control gas producing is to stimulate the market entities in order to eliminate this action rather than order and control.Since the uncertainty of climate changing,the tax mode which emphasizes the price control is more effective in cost and profit than control the total amount.
ChapterⅡmentions that environmental responsibility should be undertaken fairly. Environmental justice is an applicable fundamental principle in undertaking environmental responsibility.
Environmental justice origin from Rawls' theory of justice,which states that people in advantage should undertake more social responsibility while they own more rights and ability. On the other hand,people in relatively disadvantage should be protected by the social rules and undertake less responsibility.Only in this way,social rights and obligations can be balanced.The society is unjustified in which people in advantage transferring their responsibility to people in disadvantage.
Environmental justice includes fundamental connotation of distribution justice, procedure justice,corrective justice and social justice.Environmental distribution justice requires the theory of justice takes place of utilitarianism principle,and guarantees the biggest interest of the one benefited least in distribution of environmental benefit and responsibility, and stresses decreasing the total amount of damage to environment and building a common interest and risk undertaking standard to reach equal treatment among different groups. Environmental procedure justice requires giving minorities and low-income groups the right to speak.Environmental corrective justice requires the doer not only undertaking the responsibility of unlawful act,but also making reparations for the harmful acts in some circumstances,for example,environmental taxation is a typical case of corrective justice. Environmental social justice requires integrating environment consideration into a background of wider society,people and economy justice,and stresses the effect of politic, people,stratum to human environment.
Traditional environmental ethnic analyses zoology and human beings in the level of one concept.Under current social praxis,the conduct regarding human beings especially current people as an undividable entity will shelter and neglect the differences and antagonism of interest entities at the excuse of "common need and fate","common goal".It will make environmental protection become a beautiful bosh or an inequitable atrocity.The ethic of environmental justice succeeds Rawls' theory of justice,brings human to the most essential base of justice,admits difference among individuals,but protects everyone's option,avoids impose group in advantage's opinion on which of the group in disadvantage.At the same time, group in advantage will undertake more environmental responsibility.
Environmental justice origins from environmental conflict between developed countries and developing counties,and have stretched to different stratums and interest groups now. From international angle,environmental justice requires dealing with environmental conflicts between developed countries and developing countries,but protecting developing countries' right to develop.The typical settlement is to undertake the common but different responsibility.From national angle,environmental justices requires the law and policy of a country dealing with the problem of environmental balance between the rich and the poor,and guarantees the special environmental requirement of minorities and originals,and deal with the environmental right and obligation according to the principle of "the less benefited enjoys the most".
ChapterⅢintroduces environmental taxes,a basic theory which is based on environmental responsibility and analysis it in both the requirements of environmental justice and tax justice.
Environmental taxes stem from Pigou's environmental externalities theory.This requires the actors to bear the corresponding cost which caused environmental damage and a third party's lost.The internalization of environmental costs can reflect the true cost of consumer products in order to eliminate damage caused by environmental externalities.
However,regardless of "environmental externalities" theory or the "polluter pays" principle did not consider whether the principal has the capacity to bear the environmental costs.This can lead to two possible results.First,the principal will have to abandon the conduct of environmental costs,and this act relates to the subject of basic survival and development required,which can make it possible for the principal cannot enjoy the basic right to survival and development.Secondly,actors are in violation of national laws related to tax evasion and should bear the environmental costs,thereby endangering national tax collection and management rights.
Therefore,the environmental tax settings should not only comply with the general principles of tax justice,but also need to take the requirements of environmental justice into account,or a combination of both.
Tax justice is the core issue of tax policy.Decision-makers should always carry out the principle of justice during the formulation and implementation process of the tax laws.Tax justice is a combination of both the parallel justice and vertical justice.Parallel justice refers that the main body of the same circumstances should be treated in the same way and established by the main body of the same,such as the capital status,the level of income tax and so on.Vertical justice refers to the main body in different situations and how they should be treated differently.Vertical just demands those disadvantaged groups,compared with other groups,should enjoy more preferential treatment,even less commitment obligations.
Two principles should be applied during the implementation of tax justice.Volume refers to the principle of taxation in accordance with the taxpayer's ability to tax income;and tax benefits refers to the principle taxation in accordance with the social benefits which the taxpayers can enjoy.Volume mainly emphasizes the tax aspect of justice,and tax benefits mainly emphasize the aspect of a fair distribution.
Environmental taxes combined with questions of environmental justice and tax justice, both at the fundamental line.However,because of the special nature of revenue,it's rather difficult to protect the environment at the same time together with the fundamental rights of social members.If you want to take vulnerable groups into account,such as minorities and low-income groups,environmental taxes must be specially designed.Also,special attention should be given to these groups during the entire process of legislation and law enforcement.
CharterⅣreviews our country's environmental tax law by the theory of environmental justice,and offers some references to environmental tax law by means of comparing other countries' practices.
Nowadays there is not sole environmental protection tax existing in our country's tax law system,the law in force fails to consider the problem from the aspect of environmental protection and sustainable development and focus on a definite aim.The taxes available deal with environmental protection including consumption tax,sales tax,resource tax,car and ship tax,real estate tax,urban land use tax,cultivated land occupation tax,city maintain and construction tax,fixed asset investment orientation regulatory tax,VAT,corporate income tax etc.Besides,drawing carbon tax is under discussion.
We can learn form other countries in environmental protection law.For example, Denmark accepts "win to win" consideration.UK use aggressive one and USA take advantage of prudent counterpart.Policies taken by those countries inclining to low-income people in tax burden express the request of environmental justice.Our country fails to take appropriate assignment of environmental responsibility into consideration from aspect of theory or practice.Although environmental protection tax,as one part of tax law system,should be in accordance with basic principle and value of tax law,there is a great gap between theory and practice.Environmental protection tax should be emphasized on tax's regulatory effect on economy,considered environment protection as a factor of economy,focused on addition of national income,developed technique,adjusted district income etc.Less attention has been paid in the area such as who should burden the tax,how to burden and whether the way to burden the tax is fair or not.
It is the large enterprises that will benefit directly from the externalized environmental cost of our country's environmental tax.However,the general citizens undertake the main environmental cost.Because of the restriction on income,the low-income people usually cannot choose their living environment.Instead,they have to suffer from the deterioration of environment which may bring along health problems.Under the occasions of lack of resources and rise in energy price,the low-income people will spend higher proportion of their income on energy compared with high-income ones.Therefore,they will be influenced much more by the rise in energy price.At the same time,the low-income people could not afford the high price of alternative energy sources.As a result,it is not realistic for those low-income people to choose alternative energy sources in a short term to evade the pressure on the rise in fossil fuel price.
ChapterⅤpoints out some basics of the environmental tax legal system from taxpayer, tax base,tax rate and other systems points of view.
This chapter has discussed the equal distribution of environmental responsibility based on climate change.The key point of discussion will be focused on the analysis of environment justice general principle and the objective criticism on environmental tax as well as rebuilding of the system.The theoretical analysis of practical problems is mainly through gathering information from social investigations,referring to data,application of the basic theory of law, economics,philosophy and ethnic as well as comparison of domestic environmental tax with foreign environmental tax.It is still blank space to study environmental tax through environment justice no matter at home or abroad.The passage brings a change to the traditional study on environmental tax which emphasizes economy while pays little attention to law.General principles of Legal Philosophy and a combination of economics and law will be applied in this passage to study environmental tax law system which can bring the study on environmental tax law back to the foundation of law.Meanwhile,the study should base on the theory of science and sociology.The analysis process is supported by large amount of advanced technology data.This passage will solve the problem of separation between law study and technology well.It also reflects the latest scientific and technical payoffs.
第一章以气候变化问题为切入点,主张全世界应分担环境责任,并总结出环境税是应对气候变化的最佳方式。
人类活动排出过量温室气体会导致全球气候变暖。随着人口增加和经济发展,更多的温室气体将会被排放到空气中,地球气候会进一步变化,可能带来严重的恶果。温室气体的无节制排放主要由于大气是全球共有、向全人类开放使用的资源。大气的公共性导致人类很难就大气治理达成一致,由于权利和义务难以划分,市场无法就大气资源的有效分配和使用进行调节。这就要求国家或政府通过法律或政策来控制气候变化。同时,由于原因和结果的全球性,要求各国在各自的条件和利益下协调统一行动。
无论发达国家还是发展中国家都不愿意承担因控制气候变化所带来的高额成本,影响本国经济的发展。但气候变化的恶果更直接影响到的是发展中国家的低收入人群。气候变化可能导致的耕地丧失、疫病流行、粮食危机、极端气候都将首先危害这部分人。无论从人类的整体利益或社会正义的角度出发,都需要对气候变化进行调节和控制。
尽管大气的价值很难评估,但由于气候变化具有长期性,因此对大气资源应适用比较低的贴现率,即现代的人类应尽量储存这一资源,为未来人类的利益做出让步。经过整合评估预测,控制温室气体排放的法律和政策可以产生出巨大的效益,体现在经济发展、排放控制和气候影响上。但是如果限制过于严格和广泛,对经济的负面影响可能在未来大于气候变化带来的问题。最经济的方法是和缓地控制温室气体排放,逐渐地调整气候。
控制排放的最有效手段是通过给予市场主体一定的刺激来抑制会排放温室气体的行为,而并非使用直接的“命令+控制”的方法。由于气候变化存在着不确定性,以价格控制为核心的税收方式无论在成本还是收益上都能比总量控制的许可方式起到更有效的作用。
第二章提出应当公平承担环境责任,而环境正义是环境责任承担中应适用的基本原则。
环境正义源自罗尔斯的正义理论,认为处于优势地位的人群在拥有更大的权力和能力的同时也应该承担更大的社会责任。而那些处于相对劣势的人群,则应该受到社会规则的保护,对社会承担较少的责任。只有这样,社会的权利和义务才可能平衡。若拥有优势地位的人群将本应由他们承担的责任转移给相对劣势的人群,这样的社会就是非正义的。
环境正义包含分配正义、程序正义、矫正正义和社会正义四方面的基本内涵。环境分配正义要求排除功利主义原则,代之以公平原则,保证环境利益和负担的分配中最少受惠者的最大利益,强调尽量减少环境损害的总量,以及建立共同的利益和风险承担标准从而在不同群体之间实现平等;环境程序正义要求在环境政策和决议制定的过程中给予少数民族和低收入阶层话语权;环境矫正正义不仅要求行为人对自己的环境违法行为承担责任,也包含某些情况下以补偿为条件实施环境有害行为,比如环境税就是矫正正义的典型例子;环境社会正义要求将环境考虑融合到一个更为广大的社会、种族和经济正义的背景中,强调政治、种族和阶层对人类生活环境的影响。
传统环境伦理将生态和人类作为类概念进行分析。在当今的社会现实之下,将人类特别是当代人视为一个不可分整体的做法,将会借“共同的需求与命运”、“共同的目标”的名义,掩盖或忽视利益主体的差异性及利益主体之间的相互对抗性,使环境保护成为一句美丽的空话或一种不公正的暴行。环境正义的伦理观点承继了罗尔斯的正义论,将人类回归到最本质的平等基础上,承认个体差异,但保障每个人的选择权利,避免将强势群体的观点强加到弱势群体身上。同时,由处于优势地位的群体承担更多的环境责任。
环境正义最早基于发达国家和发展中国家之间的环境矛盾而产生,现在已经逐渐拓展到不同阶层和利益团体之间。从国际角度看,环境正义要求处理发达国家和发展中国家之间的环境矛盾,在进行环境保护的同时保证发展中国家的发展权,其典型的解决方式即“共同但有区别的责任”。从国内角度看,环境正义要求一国的法律和政策妥善处理贫富阶层之间的环境平衡问题,以及从一定程度上保障少数民族和原住民的环境特殊要求,按照“最少受惠者最大利益”原则处理环境权利和义务的平衡。
第三章介绍了环境税这种环境责任承担方式的基本理论,分析了环境税在环境正义和税收正义两方面的要求。
环境税源自庇古的“环境外部性”理论,即生产和消费对环境产生外部不经济,造成了环境破坏和他人的损失,应当由行为人承担相应的代价,将环境成本内部化,使产品和消费体现出其真实的成本,以消除环境外部性行为对经济带来的扭曲。同时,环境税也体现了“污染者付费”的环境法基本原则。
但是,无论“环境外部性”理论或“污染者付费”原则都没有考虑主体是否有能力承担环境成本。无力承担环境成本将导致两种可能,一是该主体放弃进行会产生环境成本的行为,而这一行为如果关系到该主体的基本生存发展需要,就可能使该主体无法享受基本的生存和发展权;二是该行为主体违反国家相关的税收法律规定逃避承担该环境成本,从而危害国家税收征管权。
因此,环境税的设置除了要符合税收正义的一般原则之外,还需要考虑到环境正义的要求,将二者结合。
税收正义是税收政策的核心问题。决策者在制定和实施税法的过程中都需要贯彻正义的原则。税收正义要求将平行正义和垂直正义相结合。平行正义指相同情况下的主体应该被同等对待,要求根据一定的标准确立相同情况的主体,比如资本状况、收入高低、纳税能力等。这些主体应当缴纳相同的税收,同时也享受相同的公共产品和服务。垂直正义指在不同情况的主体之间应该如何区别对待。垂直正义要求那些在收入上、能力上处于弱势的群体应该相对其他群体享受更优惠的待遇,承担更少的义务。
税收正义的实施中需要适用两个原则。量能课税原则是指按照纳税人的收入能力来征税;而利益赋税原则是指纳税人缴纳的税赋应当同他们享受的社会服务相当。量能课税主要强调的是纳税环节的公正,而利益赋税强调的是税收分配环节的公正。
环境税的正义问题结合了环境正义和税收正义两个方面,二者在根本上趋于一致。但由于税收的特殊性质,要在环境保护的同时保证社会成员基本的环境权利非常困难。如果要考虑社会弱势群体,如少数民族和低收入人群的环境利益,必须对环境税作特别设计,在立法和执法的整个程序中对于这部分群体给予特别的关注和倾斜。
第四章用环境正义的理念重新审视我国的环境税法,并用国际比较的方式为我国的环境税法提供一些参考。
目前我国税收法律体系中既不存在纯粹独立意义的单一环境税,现行税法也没有从环境保护和可持续发展的角度考虑,环保目标也不明确。我国现在的税收体系中,与环境相关的税种主要包含:消费税、营业税、资源税、车船税、房产税、城镇土地使用税、耕地占用税、城市维护建设税、固定资产投资方向调节税、增值税、企业所得税等等。另外,碳税的制定也在讨论中。
与其他国家环境税比较,无论是丹麦的“双赢”考虑、英国的激进和美国的谨慎,都有我们值得借鉴之处。特别是这些国家对低收入人群的倾斜都体现了环境正义的要求。而我国的环境税从一开始无论是理论还是实践都没有将环境责任的适当分担作为一个因素来考虑。可以说,虽然环境税属于税收法律体系的一部分,受到税法基本原则和价值的限制,但理论和实践中关注的焦点都与环境正义相去甚远。环境税的实践主要强调税收对经济的调节作用,将环境作为一种经济因素,比较关注环境税对国家收入的增加、技术的进步和地区收入的调节等作用。而环境税应当由谁承担、如何承担、是否符合公平正义的问题却鲜有涉及。
我国的环境税环境成本外部化的直接受益者是大型企业。而广大的民众却承担了主要的环境成本。低收入人群由于经济条件的限制,往往无法选择自己的居住环境,只能接受环境恶化可能带来的健康等问题。在资源枯竭、能源价格上升的情况下,低收入人群相对高收入人群将更高比例的收入用于能源消耗,因此他们受到能源价格上升的影响更大。同时,由于低收入人群无法承担替代能源的高价格,因此要求他们在短时间内选择替代能源以规避化石能源价格上涨带来的压力也是不现实的。
第五章从环境正义的角度出发,从纳税人、征税对象、税基、税率和配套机制等方面对我国的环境税法律体制进行了初步的设计。
本文以气候变化为切入点,讨论环境责任的公平分配问题。讨论的重点集中在环境正义基本原则剖析和对环境税进行环境正义批判并重新设计的角度。主要通过社会调查收集数据、查阅资料;运用法学、经济学、哲学和伦理学的基础理论对现实问题进行理论分析;将我国与国外的环境税进行分析比较。无论国内还是国际从环境正义角度研究环境税尚属空白,本文对环境税的传统研究重经济轻法学的传统进行了改变,用法理学基本理论对环境税法制进行研究,将经济学和法学相结合,让环境税法律研究回归到法学的根本。同时,环境法的研究需要科学和社会学的理论作为铺垫,本文也很好地解决了法学研究与科学技术脱节的问题,大量的前沿科学数据支撑分析研究过程,反映了最新的科技成果。
When we face the same environmental problem,traditional environmental ethic which treats human beings as a genus ignores the otherness and antagonism between the beneficial entities.This may lead the environmental law to be inanition with beautiful out,even to be atrocity which helps social injustice.The main idea of this article is to direct the construction and consummation of the law of environmental tax with environmental justice under the circumstances that there are differences between different entities,in order to assign environmental liability fairly.
ChapterⅠinitially deal with climate change.It maintains that the world should share the duty and concludes that the environmental tax is the best way to deal with climate change.
The greenhouse gas produced by human activity will lead the global climate to be warmer.With the population increasing and the economic developing,more and more greenhouse gas will be produced.The climate may be worse and even result in evil consequences.The reason why greenhouse gas was produced without abstinence is that atmosphere is a public resource open to the human being.The common of atmosphere leads human being very difficult to reach consistent governing.Since rights and obligations are difficult to distinguish,the market has no way to adjust effective assignment and usage of atmosphere.This requires the state governments to control the climate changing with laws and policies.At the same time,the globality of the cause and result call for every country to cooperate under respective condition and benefit.
Both the developed and the developing countries are unwilling to harm the economic developing of them since the high cost caused by controlling the climate change.However, the poor of the developing countries are affected by the climate change the most directly.The losing of infield,spreading of epidemic disease,crisis of food and extreme climate caused by climate change will first affect this group.Accordingly,we should control and adjust the climate change no matter concerning with the benefit of the whole world or the justice of the society.
Even though the valuation of the atmosphere is hard,however,since the long-term of the climate changing,low discount rate should be applied to atmosphere resource.This generation should try their best to restore this kind of resource to make a concession to the following generations.With conformity,evaluation and forecast,the law and policy which controls the producing of the greenhouse gas will make a big difference in developing economic,controlling producing and affecting climate.But if the restriction is too widespread and strict,the negative effect on economic may be larger than the problem caused by climate change.The most economical way is to control and adjust gradually.
The most effective way to control gas producing is to stimulate the market entities in order to eliminate this action rather than order and control.Since the uncertainty of climate changing,the tax mode which emphasizes the price control is more effective in cost and profit than control the total amount.
ChapterⅡmentions that environmental responsibility should be undertaken fairly. Environmental justice is an applicable fundamental principle in undertaking environmental responsibility.
Environmental justice origin from Rawls' theory of justice,which states that people in advantage should undertake more social responsibility while they own more rights and ability. On the other hand,people in relatively disadvantage should be protected by the social rules and undertake less responsibility.Only in this way,social rights and obligations can be balanced.The society is unjustified in which people in advantage transferring their responsibility to people in disadvantage.
Environmental justice includes fundamental connotation of distribution justice, procedure justice,corrective justice and social justice.Environmental distribution justice requires the theory of justice takes place of utilitarianism principle,and guarantees the biggest interest of the one benefited least in distribution of environmental benefit and responsibility, and stresses decreasing the total amount of damage to environment and building a common interest and risk undertaking standard to reach equal treatment among different groups. Environmental procedure justice requires giving minorities and low-income groups the right to speak.Environmental corrective justice requires the doer not only undertaking the responsibility of unlawful act,but also making reparations for the harmful acts in some circumstances,for example,environmental taxation is a typical case of corrective justice. Environmental social justice requires integrating environment consideration into a background of wider society,people and economy justice,and stresses the effect of politic, people,stratum to human environment.
Traditional environmental ethnic analyses zoology and human beings in the level of one concept.Under current social praxis,the conduct regarding human beings especially current people as an undividable entity will shelter and neglect the differences and antagonism of interest entities at the excuse of "common need and fate","common goal".It will make environmental protection become a beautiful bosh or an inequitable atrocity.The ethic of environmental justice succeeds Rawls' theory of justice,brings human to the most essential base of justice,admits difference among individuals,but protects everyone's option,avoids impose group in advantage's opinion on which of the group in disadvantage.At the same time, group in advantage will undertake more environmental responsibility.
Environmental justice origins from environmental conflict between developed countries and developing counties,and have stretched to different stratums and interest groups now. From international angle,environmental justice requires dealing with environmental conflicts between developed countries and developing countries,but protecting developing countries' right to develop.The typical settlement is to undertake the common but different responsibility.From national angle,environmental justices requires the law and policy of a country dealing with the problem of environmental balance between the rich and the poor,and guarantees the special environmental requirement of minorities and originals,and deal with the environmental right and obligation according to the principle of "the less benefited enjoys the most".
ChapterⅢintroduces environmental taxes,a basic theory which is based on environmental responsibility and analysis it in both the requirements of environmental justice and tax justice.
Environmental taxes stem from Pigou's environmental externalities theory.This requires the actors to bear the corresponding cost which caused environmental damage and a third party's lost.The internalization of environmental costs can reflect the true cost of consumer products in order to eliminate damage caused by environmental externalities.
However,regardless of "environmental externalities" theory or the "polluter pays" principle did not consider whether the principal has the capacity to bear the environmental costs.This can lead to two possible results.First,the principal will have to abandon the conduct of environmental costs,and this act relates to the subject of basic survival and development required,which can make it possible for the principal cannot enjoy the basic right to survival and development.Secondly,actors are in violation of national laws related to tax evasion and should bear the environmental costs,thereby endangering national tax collection and management rights.
Therefore,the environmental tax settings should not only comply with the general principles of tax justice,but also need to take the requirements of environmental justice into account,or a combination of both.
Tax justice is the core issue of tax policy.Decision-makers should always carry out the principle of justice during the formulation and implementation process of the tax laws.Tax justice is a combination of both the parallel justice and vertical justice.Parallel justice refers that the main body of the same circumstances should be treated in the same way and established by the main body of the same,such as the capital status,the level of income tax and so on.Vertical justice refers to the main body in different situations and how they should be treated differently.Vertical just demands those disadvantaged groups,compared with other groups,should enjoy more preferential treatment,even less commitment obligations.
Two principles should be applied during the implementation of tax justice.Volume refers to the principle of taxation in accordance with the taxpayer's ability to tax income;and tax benefits refers to the principle taxation in accordance with the social benefits which the taxpayers can enjoy.Volume mainly emphasizes the tax aspect of justice,and tax benefits mainly emphasize the aspect of a fair distribution.
Environmental taxes combined with questions of environmental justice and tax justice, both at the fundamental line.However,because of the special nature of revenue,it's rather difficult to protect the environment at the same time together with the fundamental rights of social members.If you want to take vulnerable groups into account,such as minorities and low-income groups,environmental taxes must be specially designed.Also,special attention should be given to these groups during the entire process of legislation and law enforcement.
CharterⅣreviews our country's environmental tax law by the theory of environmental justice,and offers some references to environmental tax law by means of comparing other countries' practices.
Nowadays there is not sole environmental protection tax existing in our country's tax law system,the law in force fails to consider the problem from the aspect of environmental protection and sustainable development and focus on a definite aim.The taxes available deal with environmental protection including consumption tax,sales tax,resource tax,car and ship tax,real estate tax,urban land use tax,cultivated land occupation tax,city maintain and construction tax,fixed asset investment orientation regulatory tax,VAT,corporate income tax etc.Besides,drawing carbon tax is under discussion.
We can learn form other countries in environmental protection law.For example, Denmark accepts "win to win" consideration.UK use aggressive one and USA take advantage of prudent counterpart.Policies taken by those countries inclining to low-income people in tax burden express the request of environmental justice.Our country fails to take appropriate assignment of environmental responsibility into consideration from aspect of theory or practice.Although environmental protection tax,as one part of tax law system,should be in accordance with basic principle and value of tax law,there is a great gap between theory and practice.Environmental protection tax should be emphasized on tax's regulatory effect on economy,considered environment protection as a factor of economy,focused on addition of national income,developed technique,adjusted district income etc.Less attention has been paid in the area such as who should burden the tax,how to burden and whether the way to burden the tax is fair or not.
It is the large enterprises that will benefit directly from the externalized environmental cost of our country's environmental tax.However,the general citizens undertake the main environmental cost.Because of the restriction on income,the low-income people usually cannot choose their living environment.Instead,they have to suffer from the deterioration of environment which may bring along health problems.Under the occasions of lack of resources and rise in energy price,the low-income people will spend higher proportion of their income on energy compared with high-income ones.Therefore,they will be influenced much more by the rise in energy price.At the same time,the low-income people could not afford the high price of alternative energy sources.As a result,it is not realistic for those low-income people to choose alternative energy sources in a short term to evade the pressure on the rise in fossil fuel price.
ChapterⅤpoints out some basics of the environmental tax legal system from taxpayer, tax base,tax rate and other systems points of view.
This chapter has discussed the equal distribution of environmental responsibility based on climate change.The key point of discussion will be focused on the analysis of environment justice general principle and the objective criticism on environmental tax as well as rebuilding of the system.The theoretical analysis of practical problems is mainly through gathering information from social investigations,referring to data,application of the basic theory of law, economics,philosophy and ethnic as well as comparison of domestic environmental tax with foreign environmental tax.It is still blank space to study environmental tax through environment justice no matter at home or abroad.The passage brings a change to the traditional study on environmental tax which emphasizes economy while pays little attention to law.General principles of Legal Philosophy and a combination of economics and law will be applied in this passage to study environmental tax law system which can bring the study on environmental tax law back to the foundation of law.Meanwhile,the study should base on the theory of science and sociology.The analysis process is supported by large amount of advanced technology data.This passage will solve the problem of separation between law study and technology well.It also reflects the latest scientific and technical payoffs.
引文
12 Alley,R.B.,and others,"Abrupt Climate Change",Science,vol.299(March 28),2003,pp.2005-2010
13 Nordhaus,William D.and Joseph Boyer,Warming the World:Economic Models of Global Warming,Cambridge,Mass.:MIT Press,2000
14 Field,Christopher B.,"Sharing the Gardon",Science,vol.294(December 21),2001,pp.2491-2492
15 Clark,Peter U.,and others,"The Role of the Thermohaline Circulation in Abrupt Climate Change",Nature,Vol.415(February 21),2001,pp.863-869
16 龚六堂:“贴现因子、偏好和行为经济学”,《财经问题研究》,2004年第8期。
18 Wigley,T.M.L.,R.Richels,and J.A.Edmonds,"Economic and Environmental Choices in the Stabilization of Atmospheric CO2 Concentrations",Nature,vol.379(January 18),1996,pp.240-243
19 DICE-2007,available on the website:http://www.econ.yale.edu/～nordhaus/homepage/homepage.htm(November 2008)
20 Keller,Klaus,and others,"Preserving the ocean Circulation:Implications for Climate Policy",Working Paper no.7476,Cambridge,Mass.:National Bureau of Economic Research,January,2000
21 Nordhaus,William D.,"Warming the World:Economic Models of Global Warming",Cambridge,Mass.:MIT Press,2000
22 Webser,M.D.,"The Curious Role of 'Learning' in Climate Policy:Should We Wait for More Data?",Energy Journal,vol.23,no.2,2002,pp.97-119
23 Pizer,William A.,"Prices vs.Quantities Revisited:The Case of Climate Change",Working Paper no.98-02,Washington D.C.:Resources for the Future,Octorber 1997;Newell,Richard,and William Pizer,"Discounting the benefits of Climate Change Mitigation:How Much Do Uncertain Rates Increase Valuations?" Arlington,Va.:Pew Center on Global Climate Change,December 2001
24 Nordhaus,William D.,and David Pop,"What Is the Value of Scientific Knowledge? An Application to Global Warming Using the PRICE Model",Energy Journal,vol.18,no.1,1997,pp.1-47
25 Papathanasiou,Demetrios,and Dennis Anderson,"Uncertainties in responding to Climate Change:On the Economic Value of Technology Policies for Reducing Costs and Creating Options",Energy Journal,vol.22,no.3,2001,pp.79-114
26 Edmonds,J.,"Atmospheric Stailization:Technology Needs,Opportunities,and Timing",pp.47-57 in J.A.Riggs,ed.,U.S.Policy on Climate Change:What Next? Aspen,Colo.:Aspen Institute,2002
27 Sholes,R.J.,and I.R.Noble,"Storing Carbon on Land",Science,vol.294(November 2),2001,pp.1012-1013;MaCarl,Bruce A.,and Uwe A.Schneider,"Greenhouses gas Mitigation in United states Agriculture and Forestry",Science,vol.294(December 21),2001,pp.2481-2482
28 Department of Energy of United States,"CO2 Capture,Reuse,and Storage Technologies for Mitigating Global Climate Change:A White Paper",DOE Order no.DE-AF22-96PC01257,prepared by Howard Herzog and others at the Massachusetts Institute of Technology Energy Laboratory,January,1997
29 Boyd,Philip W.,and others,"A Mesoscale Phytoplankton Bloom in the Polar Southern Ocean Stimulated by Iron Fertilization",Nature,vol.407(Octorber 12),2000,pp.695-702
30 Reilly,John M.,Henry D.Jacoby and Ronald G.Prinn,Multi-Gas Contributors to Global Climate Change:Climate Impacts and Mitigation Costs of Non-CO2 Gases,Arlington,Va.:Pew Center on Global Climate Change,February,2003
31 Ibid
32 Congressional Budget Office,"Who Gains and Who Pays Under Carbon-Allowance Trading? The Distributional Effects of Alternative Policy Designs",June 2000;"An Evaluation of Cap-and-Trade Programs for Reducing U.S.Carbon Emissions",June 2001;"Reducing Gasoline Consumption:Three Policy Options",November 2002
33 Newell,Richard G,Adam B.Jaffe,and Robert N.Stavins,"The Induced Innovation Hypothesis and Energy-Saving technological Change",Discussion paper 98-12(revised),Washington D.C.:Resources for the Future,October 1998;Popp,David,"Induced Innovation and Energy Prices",Working Paper no.8284,Cambridge,Mass.:National Bureau of Economic Research,May 2001
34 Fischer,Carolyn,Ian W.H.Parry,and William A.Pizer,"Instrument Choice for Environmental Protection When technological Innovation Is endogenous",Discussion Paper no.99-04,Washington,D.C.:Resources for the Future,October 1998
35 Goulder,Lawrence H.,and Steven H.Schneider,"Induced Technological Change,Crowding Out,and the Attractiveness of Carbon Dioxide Emissions Abatement",Stanford,Calif.:Stanford University Institute for International Studies,October 1996
36 Burtraw,Dallas,and others,"Ancillary Benefits of Reduced Air Pollutants in the United States from Moderate Greenhouse Gas Mitigation Policies in the Electricity Sector",Discussion Paper 99-51,Washington,D.C.:Resources for the Future,September 1999;Burtraw,Dallas,and Michael Toman,"The Benefits of Reduced Air Pollutants in the United States From Greenhouse Gas Mitigation Policies",Discussion Paper 98-01-REV,Washington,D.C.:Resources for the Future,November 1997
37 Jonathan Baert Wiener,"Gobal Environmental Regulations",108 Yale L.J.677,682(1999)
38 Heal,Geoffrey and Bengt Kristrom,"Uncertainty and Climate Change",Environmental and Resource Economics,vol.22,pp.3-39
40 William A.Pizer,"Combining Price and Quantity Controls to Mitigate Global Climate Change",Journal of Public Economics,vol.85(2002),p.416
41 Cass R.Sunstein,Worst-Case Scenarios,Cambridge,Mass.:Harvard University Press,2007
42 Mark Lasky,"The Economic Cost of Reducing Emissions of Greenhouse Gases:A Survey of Economic Models",CBO Technical Paper 2003-03(May 2003)
43 Congressional Budget Office,Uncertainty in Analyzing Climate Change:Policy Implications(January 2005),pp.30-31
44 Supra note 40
45 Michael Hoel and Larry Karp,"Taxes and Quotas for a Stock Pollutant with Multiplicative Uncertainty",Journal of Public Economics,vol.82(2001),pp.91-114
46 Richard G.Newell and William A.Pizer,"Regulating Stock Externalities Under Uncertainty",Journal of Environmental Economics and Management,vol.45(2002),pp.416-432
47 William D.Nordhaus,To Tax or Not to Tax:Alternative Approaches to Slowing Global Warming,Review of Environmental Economics and Policy,vol.1,no.1(Winter 2007),pp.26-44
48 A.Denny Ellerman,Paul L.Jaskow,and David Harrison Jr.,Emissions Trading in the U.S.:Experience,Lessons,and Considerations for Greenhouse Gases,Arlington,Va.:Pew Center on Global Climate Change,May 2003,pp.24-25
49 Supra note 47,pp.37-39
50 Jill Duggan,"EU Cap-and-Trading Programme",before the Houses Committee on Energy and Commerce,March 29,2007,p.3
51 Joseph Kruger and William A.Pizer,The EU Emissions Trading Directive:Opportunities and Potential Pitfall,Washington,D.C.:Resources for the Future,April 2004,pp.14-15
52 Environmental Protection Agency,Information Collection Request Renewal for the Acid Rain Program Under the Clean Air Act Amendments Title IV,July 26,2006,pp.31 -32
53 Ibid,p.32
54 Environmental Protection Agency,"Acid Rain 2005 Progress Report",EPA-430-R-06-15,October 2006,p.9
55 文同爱:“美国环境正义概念探悉”,《2001环境资源法学国际研讨会论文集》,福州,2001年11月15-17号,第383-387页。
56 Luke Cole & Sheila Foster,From The Ground Up:Environmental Racism and the Rise of the Environmental Justice Movement,2001
57 The First National People of Color Environmental Leadership Summit,"Principles of Environmental Justice",Proceddings,xiii,October 24-27,1992
58 Robert D.Bullard,Glenn S.Johnson,"Environmental Justice:Grassroots Activism and Its Impact on Public Policy Decision Making",Journal of Social Issues,2000,vol.3,pp.556-562
59 文同爱:“美国环境正义立法评价”,《环境资源法论丛》,第5卷,第134-147页,第144页。
60 Robert R.Kuehn,"A Taxonomy of Environmental Justice",30 Environmental Law Reporter 10,2000,p.681
61 Evan J.Ringquist,"Environmental Justice:Normative Concerns and Empirical Evidence",See Norman J.Vig,Michael E.Kraft,Environmental Policy in The 1990s:Reform or Reaction,Third Edition,Washington.D.C:A Division of Congressional Quarterly Inc.,1997,pp.246-259
62 文同爱:“美国环境正义立法评价”,《环境资源法论丛》,第5卷,第134-147页,第142页。
63 Luke W.Cole,"Environmental Justice Litigation:Another Stone in David's Sling",21 Fordham Urb.L.J.532(1994)
64 Clifford Rechtschaffen,Eileen Gauna,Environmental Justice:Law,Policy & Regulation,Carolina Academic Press,2002,p.7
65 付璐,李磊:“论环境正义之代内公平”,《行政与法》,2004年第4期,第125页。
66 曾子旗:“浅谈环境正义”,《社会电子期刊》,2002年第27期,http://www.nhu.edu.tw/～society/e-j.htm(2008年12月4日)。
67 叶名森:“环境正义检视邻避设施选址决策之探讨:以桃园县南区焚化厂设置抗争为例”,台北:国立台湾大学地理环境资源学研究所,2002年版,第15页。
68 蔡守秋:“环境正义与环境安全——二论环境资源法学的基本理念”,《河海大学学报(哲学社会科学版)》,2005 年6月,第7卷第2期,第1-5页。
69 文同爱,前注55,第383-387页。
70[美]约翰·罗尔斯:《正义论》,何怀宏等译,北京:中国社会科学出版社,1988年版。
71 世界环境与发展委员会,《我们共同的未来》,王之佳,柯金良等译,长春:吉林人民出版社,1997年版,第52页。
72[美]约翰·罗尔斯,前注70。
73 翁文刚:《法理学论点要览》,北京:法律出版社,2001年版,第175页。
74 《辞海》,上海:上海辞书出版社,1979年版,第1363页。
75 王怡:“自由的观念-绕开一个正义的柠檬”,《读书》,2002年第6期。
76 周辅成:“论中外道德观念的开端”,《论人和人的解放》,上海:华东师范大学出版社,1997年版。
77 鲁刚、郑述普编译:《希腊罗马神话词典》,北京:中国社会科学出版社,1984年版。
78 柏拉图:《理想国》,北京:商务印书馆,1986年版,第157、172页。
79 亚里士多德:《尼各马科伦理学》,北京:中国社会科学出版社,1990年版,第103页。
80 乔治·霍兰·萨拜因:《政治学说史》,盛葵阳译,北京:商务印书馆,1986年版,第211页。
81 Samuel Freeman,Justice and the Social Contract:Essays on Rawlsian Political Philosophy,Oxford University Press,2007,p.111
82[美]约翰·罗尔斯,前注70。
83[日]岸根卓郎:《环境论——人类最终的选择》,何鉴译,南京:南京大学出版社,1999年版,第139-200页。
84 郑少华:《生态法哲学》,北京:法律出版社,2002年版,第100-101页。
85 李培超:《自然的伦理尊严》,南昌:江西人民出版社,2001年版,第122页。
86 王韬洋:“有差异的主体与不一样的环境‘想象'——‘环境正义'视角中的环境伦理命题分析”,《哲学研究》,2003年第3期,第29页。
87 洪大用:《社会变迁与环境问题》,北京:首都师范大学出版社,2001年版,第242页。
88 纪骏杰:“我们没有共同的未来:西方主流“环保”关怀的政治经济学”,《台湾社会研究季刊》,总第31期,第141页。
89 李培超:《自然的伦理尊严》,南昌:江西人民出版社,2001年版,第122页。
90 曾建平,彭立威:“环境正义:发展中国家的视点”,《哲学动态》,2004年第6期,第27页。
91 熊小青:“人的生存旨趣与环境正义的理性解读”,《赣南师范学院学报》,2005年第1期,第8-9页。
92 王韬洋:“环境正义——当代环境伦理发展的现实趋势”,《浙江学刊》,2002年第5期,第175页。
93 连志展:“谁之自然?由多元文化的观点来反思生态保育运动:以花莲地区为例”,《台湾花莲师范学院多元文化研究所硕士论文》,第10-11页。
94 郑先佑:“环境正义、环境人权和治理的历史渊源与关系”,中国运用伦理学网,http://www.nhu.edu.tw/～society/e-j.htm(2008年9月11日)。
95 罗纳德.德沃金:《认真对待权利》,北京:中国大百科全书出版社,2002年第2版,第228-229页。
96 赵明:《近代中国的自然权利观》,济南:山东人民出版社,2003年版,第9页。
97 张永和:《权利的由来——人类迁徙自由的研究报告》,北京:中国检察出版社,2001年版,第106页。
98 霍尔巴赫:《自然的体系》,上卷,北京:商务印书馆,1994年版,第156页。
99 霍尔巴赫:《政治正义论》,北京:商务印书馆,1994年版,第20页。
100 霍尔巴赫:《普遍道德学》,转引自《西方人权学说》,上卷,成都:四川人民出版社,1994年版,第137页。
102 Victor,David G,and others,eds.,The Implementation and Effectiveness of International Environmental Commitments,Cambridge,Mass.:MIT Press,1998
103 Victor,David G.,The Collapse of the Kyoto Protocol and the Struggle to Slow Global Warming,Princeton,N.J.:Princeton University Press,2001
107 Nordhaus,William D.,“Is the Kyoto Protocol a Dead Duck? Are There Any Live Ducks Around? Comparison of Alternative Global Tradable Emissions Regimes”,Unpublished Paper,version 073198a.wpd.,July 31,1998
108 Bradford,David F.,Improving on Kyoto:Greenhouse Gas Control as the Purchase of a Global Public Good,April 30,2002
109 Schelling,Thomas C.,“What Makes Greenhouse Sense? Time to Rethink the Kyoto Protocol”,Foreign Affairs,vol.81,no.3(May/June),2002,pp.2-9
110 Mckibbin,Warwick,and Peter Wilcoxen,“The Next Step for Climate Change Policy”,Background Paper no.1,Washington,D.C.:Brookings Institution,February 2000
111 Holtz-Eakin,Douglas,and Thomas M.Selden,“Stoking the fires? CO2 Emissions and Ecnomic Growth”,Journal of public Economics,vol.57(January),1995,pp.85-101
112 Alexander Kiss,International Environmental Law,2nd Edition,Transnational Publishers Inc.,2000,p.16
113 中国国家发展和改革委员会:《中国应对气候变化国家方案》,2007年6月,第4-5页。
114 中国国家发展和改革委员会:《中国应对气候变化国家方案》,2007年6月,第4-5页。
115 国家发展改革委员会:《中国国家温室气体清单》,1994年。
116 国家气候变化对策协调小组:《中华人民共和国气候变化初始国家信息通报》,2004年12月,http://www.ccchina.gov.cn/cn/NewsInfo.asp?NewsId=4159(2008年11月20日)。
117 前注113,第6页。
118 前注113,第6-7页。
119 前注113,第8-13页。
120 前注113,第10页。
121 前注113,第11页。
122 Ruixue Quan,“Establishing China's Environmental Justice Study Models”,14 The Georgetown Internaitonal Environmental L.Rev.462,2002,pp.478-480
123 张登巧:“环境正义——一种新的正义观”,《吉首大学学报(社会科学版)》,2006年7月,第27卷第4期,第42页。
124 李培超、王超:“环境正义刍论”,《吉首大学学报(社会科学版)》,2005年4月,第26卷第2期,第31页。
125 王韬洋:“有差异的主体与不一样的环境“想象”——“环境正义”视角中的环境伦理命题分析”,《哲学研究》,2003年第3期,第29页。
126 徐以祥:“气候保护和环境正义——气候保护的国际法律框架和发展中国家的参与模式”,《现代法学》,2008年1月,第30卷第1期,第187-193页。
127[美]约翰·罗尔斯,前注70。
128 叶俊荣:《环境政策与法律》,北京:中国政法大学出版社,2003年版,第71-72页。
129 http://www2.oecd.org/ecoinst/queries/index.htm(September 2008)
130 唐夏韵:“刍议环境税法律制度的构建”,《改革与战略》,2005年第6期,第49页。
131 鲁篱:“环境税——规治公害的新举措”,《法学》,1994年第3期,第36页。
132 杨向英:“我国开征环境税的必要性探讨”,《生态经济》,2003年第4期,第100页。
133 王慧:“我国环境税研究的缺陷”,中国论文下载中心,http://www.studa.net/jingjifa/080312/13092792-1.html(2008年12月1日)。
134 蒋亚娟:“论环境税改革的基石:重塑环境权”,《理论与改革》,2006年第5期,第81页。
135 王萌:“资源税税负对收入公平的影响”,《宏观经济研究》,2008年第11期,第66页。
136 尹力军等:“矿产资源价格扭曲对循环经济发展的影响分析”,《价格月刊》,2008年第3期,第20页。
137 孙钢:“我国开征环境税的难点及建议”,《税务研究》,2008年第8期,第45-46页。
138 马莹:“我国开征环境税的难点及对策分析”,《吉林经济管理干部学院学报》,2005年2月,第19卷,第1期,第40页。
139 张晓燕:“环境税‘双赢'效应对我国环境税制设计的启示”,《环境保护》,2008年第388卷,第13页。
140 余勇:“环境税—何日剑出鞘”,《环境》,2008年第12期,第49页。
141 克鲁蒂拉·费舍尔:《自然环境经济学——商品性和舒适性资源价值研究》,北京:中国展望出版社,1989年版,第32页。
142 同上注,第33页。
143 有林等:《马克思的劳动价值理论》,北京:经济科学出版社,1988年版,第8-9页。
144 约瑟夫.塞尼卡等:《环境经济学》,南宁:广西人民出版社,1986年版,第1页。
145 L.C.罗宾:《论经济科学的性质与意义》,伦敦:麦克米伦,1946年,转引自琼.罗宾逊编:《凯恩斯以后》,北京:商务印书馆,1985年版,第128页。
146 克尼斯.艾瑞斯.德阿芝:《经济学与环境——物质平衡方法》,北京:三联书店,1991年版,第3页。
147 戴维.詹姆斯,赫伊布.詹森,汉斯.奥普斯科尔:《应用环境经济学——经济分析的技术和结果》,北京:商务印书馆,1986年版,第15页。
148 克鲁蒂拉,费舍尔,前注141,第42页。
150 Welch,Eric W.,Allan Mazur,and Stuart Bretschneider,“Voluntary Behavior by Electric Utilities:Level of Adoption and Contribution of the Climate Challenge Program to the Reduction of Carbon Dioxide”,Journal of Policy Analysis and Management,vol.19,no.3,2000,pp.407-425
151 Yuskavage,Robert E.,”Improved Estimates of Gross Product by Industry,1959-94”,Survey of Current Business,vol.76,no.8,pp.135-155,August 1996
152 Mark Lasky,“The Economic Cost of Reducing Emissions of Greenhouse Gases:A Survey of Economic Models”,CBO Technical Paper 2003-03(May 2003)
153 Gravelle,Jane G,the Economic Effects of taxing Capital Income,Cambridge,Mass.:MIT Press,1994
154 Parry,Ian W.H.,“Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions”,Discussion Paper 02-47,Washington D.C.:Resources for the Future,August 2002;Parry,Ian W.H.,and Antonio Miguel Bento,“Tax Deductible Spending,Environmental Policy,and the “Double Dividend” Hypothesis”,Discussion Paper 99-24,Washington D.C.:
171 Wagner,Finanzwissenschaft,3 vols.,Leipzig,1883-1898,ii,sec.103 et seq,
172 Blum,Walter,and Harry J.Kalven Jr.,The Uneasy Case for Progressive Taxation,Chicago:University of Chicago Press,1953;Fagan,Elmer D.,“Recent and Contemporary Theories of Progressive Taxation”,Journal of Political Economics,46(4),1938,pp.457-98;Groves,Harold,Tax Philosophers,Edited by Donald J.Curran.Madison,University of Wisconsin Press,1974;Seligman,Edward,Progressive Taxation,New York:Columbia University Press,1908
173 Lewis,C.S.,Mere Christanity,New York:Macmillan,Collier Books Paperback edition,1943,p.17
174 Musgrave,Richard A.,“Horizontal Equity,Once More”,National Tax Journal 43,1990,pp.113-32
175 Masgrave,Richard A.,“Public Finance and Distributive Justice,in Public Choice”,Public Finance and Public Policy: Essays in Honour of Alan Peacock,edited by David Greenaway and G.K.Shaw,Oxford:Basil Blackwell Ltd.,1985,pp.1-14;Progressive Taxation,Equity,and Tax Design,in Tax Progressivity and Income Inequality,edited by Joel B.Slemrod,Cambridge:Cambridge University Press,1996,pp.341-56;Musgrave,Richard A.,and Peggy B.Musgrave,Public Finance in Theory and Practice,New York:MaGraw-Hill,1976
176 Masgrave,Richard A.,The Theory of Public finance,New York:McGraw-Hill,1959,p.160
177 Kaplow,Louis,“Horizontal Equity:Measures in Search of a Principle”,National Tax Journal 42,2 June,1989,pp.139-54
178 Stein,Herb.,“What's Wrong with the Federal tax System?”,U.S.Congress.House.Committee on Ways and Means,Tax Revision Compendium:Compendium of Papers on Broadening the Tax Base,vol.1,Washington,D.C.:U.S.Government Printing Office,1959,pp.110,114
179 Lutz,Harley,Guideposts to a Free Economy,New York:McGraw-Hill,1945,pp.70,82
180 Lindahl,Erik,“Just Taxation-A Positive Solution”,Classics in the Theory of Public Finance,edited by Richard A.Musgrave and Alan T.Peacock,London:Macmillan,1958,pp.168-76
181 Rosen,Harvey S.,Public Finance,5th ed.,Boston:McGraw-Hill,1999,pp.69-70,206-8
182 Steuerle,C.Eugene,and Jon M.Bakija,Retooling Social Security for the 21st Century:Right and Wrong Approaches to Reform,Washington,D.C.:Urban Institute Press,1994,Chapter 2
183 Barbara H.Fried,“Why Proportionate Taxation?”,Joseph J.Thorndike and Dennis J.Ventry Jr.ed.,Tax Justice-The Ongoing Debate,Washington,D.C.:The Urban Institute Press,2002,pp.149-192
184 Blum,Walter J.,and Harry Kalven Jr.,The Uneasy Case for Progressive Taxation,Chicago:University of Chicago Press,1953
185 Simons,Henry C.,Personal Income Taxation:The Definition of Income as a Problem of Fiscal Policy,Chicago:University of Chicago Press,1938,pp.18-19
186“个税起征点上调方案上报国务院,预计不超过3000元”,《重庆商报》,2008年11月30日,http://news.163.com/08/1130/02/4RVCOFOV0001124J.html(2008年12月3日);王毅:“调整个税起征点不能像挤牙膏”,《西安晚报》,2008年12月1日,http://news.ifeng.com/opinion/200812/1201_23_901022.shtml(2008年12月5日)。
187 C.Eugene Steuerle,“And Equal Justice for All?”,in Joseph J.Thorndike,and Dennis J.Ventry Jr.ed.,Tax Justice-the Ongoing Debate,Washington,D.C.:the Urban Institute Press,2002,pp.253-284,p.266
188 Stein,Herb,“What's Wrong with the Federal tax System?”,U.S.Congress.House.Committee on Ways and Means,Tax Review Compendium:Compendium of Papers on Broadening the Tax Base,vol.1,Washington,D.C.:U.S.Government Printing Office,1959
189 Smith,Adam,The Wealth of Nations,1776,Edited by Edwin Cannan,New York:Putnam,1904,p.185
190 Ibid,p.310
191 Locke,John,Two Treaties of Government,1790,edited by Peter Laslett,Cambridge:Cambridge University Press,1967,p.329
192 Wicksell,Knut,Finanztheoretische Untersuchungen nebst Darstellung des Steuerwesen Schwedens,Jena:Fischer,1886,p.108
193 Mill,John Stuart,Principles of Political Economy,London:Penguin,1848,p.342
194 Tiebout,Charles,“A Pure Theory of Local Expenditures”,Journal of Political Economy 64,1956,pp.416-24
195 Buchanan,James,“An Economic Theory of Clubs”,Economica 32(125),1965,pp.1-14
196 Supra note 192
197 Mueller,Dennis C.,Public ChoiceⅡ,Cambridge:Cambridge University Press,1989
198 Mill,John Stuart,Principles of Political Ecnomy,London:Allen,1848
199 Sidgwick,Henry,The Principles of Political Economy,London:Macmillan,1883,p.562
200 Supra note 198,p.155
201 Carver,Thomas,“The Ethical Basis of Distribution and Its Application to Taxation”,Annals 6,1895,pp.79-99;Edworth,Francis,“The Subjective Element in the First Principles of Taxation”,Quarterly Journal of Economics 24(3),1910,pp.459-70;Pigou,Arthur C.,A Study in Public Finance,London:Macmillan,1928
202 Diamond,Peter,and James Mirrlees,“Optimal Taxation and Public Production”,American Economic Review 61(1),1971,pp.8-27
203 Robbins,Lionel,Nature and Significance of Economic Science,London:Macmillan,1935
204 Blum,Walter,and Harry J.Kalven Jr.,The Uneasy Case for Progressive Taxation,Chicago:University of Chicago Press,1953
205 原海滨:“我国开征环境税的公平性之我见”,《时代经贸》,2008年第8期,第64页。
206 黄俊杰:《纳税者权利保护》,翰芦图书出版有限公司,2004年版,第4页。
207 侯作前:“从税收法定到税收公平:税法原则的演变”,《社会科学》,2008年第9期,第116页。
208 葛克昌:《所得税与宪法》,北京:北京大学出版社,2005年版,第25页。
209 Bentham,Jeremy,An Introduction to the Principles of Morals and Legislation,1789,edited by James H.Burns and Herbert L.Hart,London:Hafner,1970
210 Hobbes,Thomas,Leviathan,1651,edited by C.B.Macpherson,London:Pelican Classics,1968
211 Rawls,John,ATheory of Justice,Cambridge:Harvard University Press,Belknap Press,1971
212 Harsanyi,John,“Cardinal Welfare,Individualistic Ethics,and Interpersonal Comparison of Utility”,Journal of Political Economy 63(4),1955,pp.309-21
213 Supra note 211,p.154
214 Ibid,p.164
215“中国拟于今年开征环境税,三大部委将联合研究方案”,中国发展门户网,http://cn.chinagate.com.cn/environment/2008-01/07/content 9488521.htm(2008年1月7日)。
216 “环保总局酝酿开征环境税,着手落实七项环保政策”,中国发展门户网,http://cn.chinagate.com.cn/environment/2007-09/10/content_8846306.htm(2007年9月10日)。
217 王慧:“中国环境税研究的缺陷”,中国论文下载中心,http://www.studa.net/jingjifa/080312/13092792.html(2008年3月12日)。
218 刘建文、熊伟:《税法基础理论》,北京:北京大学出版社,2004年版,第89页。
219 从中笑:“环境税论略”,《当代法学》,2006年11月,第20卷第6期,第103页。
220 王振宏、刘书云:“资源税过低危及公平”,《瞭望》,2008年第1期,1月7日,第11页。
221 沈彤:“应加快资源税改革步伐”,《中国税务》,2008年第1期,第57页。
222 李文斌、杜海燕:“我国油气资源税费探析”,《财会研究》,2008年第2期,第24页。
223 杨向英:“我国开征环境税的必要性探讨”,《生态经济》,2003年第4期,第100页。
224 商艺:“资源税改革——绿色税收的崭新一页”,《当代经济》,2008年第6期(上),第124页。
225 贾爱玲,马婵娟,“环境税初探”,《法制与社会》,2007年第12期,第174-175,174页
226 王飞:“中美环境税制度比较分析”,《河南商业高等专科学校学报》,2007年9月,第20卷第5期,第80-81页。
227 张梓太:“污染权交易立法构想”,《中国法学》,1998年第3期。
228 王惠:“环境税立法刍议”,《法学家》,2002年第3期,第66页。
229 济南市国家税务局课题组:“对促进工业节能减排税收政策的思考”,《税务研究》,http://www.ctax.org.cn/swqk/swyj/t20081119_497448.shtml(2008年12月30日)。
230 邹国金:“国家出台30余项税收优惠鼓励节能减排”,《中国税务报》,2007年10月25日。
231 Richard D.Morgenstern,"Reducing Carbon Emissions and Limiting Costs 3-4"(Feb.2002),available at http://www.rff.org/climatechangemorganstern.pdf(September 2008)
232 Roberta F.Mann," Waiting to Exhale:Global Wanning and Tax Policy",51 Am.Univ.L.Rev.1135,1209(2002)
233 http://www.worldenergy.com.cn/sefeaturedstories/list.php?catid-267/page-0.htm(December 2008)
234 Roberta Mann,"Beyond Enforcement:Top Ten Strategies for Encouraging Tax Complicance",111 Tax notes 919,922-23(2006)
235 Larry Parker,"Gobal Climate Change:Market-Based Strategies to Reduce Greenhouse Gases 11",Cong.Res.Serv.Issue Brief No.IB97057
236 http://3ren.5d6d.com/thread-1186-1-1.hrml(October 2008)
237 Roberta Mann,"Beyong Enforcement:Top Ten Strategies for Encouraging Tax Complicance",111 Tax Notes 919,922-23(2006)
238 Baranzini A.,Glodemberg J.,Speck S.,A Future for Carbon Taxes,Ecological Economics,2000(32),pp.395-412
239 Larry Parker,“Gobal Climate Change:Controlling CO2 Emissions-Cost-Limiting Safety Values”,Cong.Res.Serv.Rep.no.RS21067(updated Dec.22,2004)
241 陈浩,李芃:“中国征收碳税暂不现实”,《中国21世纪经济报道》,http://news.mainone.com/hangyefenxi/2007-09/116461.htm(2007年9月27日)。
242 马力:“环保部建议征二氧化碳税,促使企业减少二氧化碳排放”,《新京报》,http://news.xinhuanet.com/politics/2008-11/06/content 10313911.htm(2008年11月6日)。
243 魏涛远,格罗姆斯洛德:“征收碳税对中国经济与温室气体排放的影响”,《世界经济与政治》,2002年第8期,第49页。
244 王淑芳:“碳税对我国的影响及其政策相应”,《生态经济》,2005年第10期,第68页。
245 马杰,陈迎:“碳税:减排温室气体的重要税收制度”,《涉外税务》,1999年第10期,第10页。
246 例伟,张希良,周剑,何建坤:“关于碳税问题的研究”,《税务研究》,2008年第3期,总第274期,第21页。
247 中国气候变化国别研究组:《中国气候变化国别研究》,北京:清华大学出版社,2000年版。
248 徐玉高,吴宗鑫,郭元:“一种部分碳税机制的经济分析”,《中国环境科学》,1998年第18卷第6辑,第521页。
249 Grubb M,“Global policies for global problems:the case of climate change”,in Sterner T.eds.,Economic Policies for Sustainable Development,Dordreeht:Kluwer Academic Publishers,1994
250 徐玉高,吴宗鑫,郭元,同前注[248],第522页。
251 UNCTAD,“Combating Global Warming:Study on a Global System of Tradable Carbon Emission Entitlements”,UNCTAD/RDP/DFP1,New York,1992
252 徐玉高,吴宗鑫,郭元,同前注[248],第522-523页。
253 杨鹭:“环境税制的国际比较及其其实”,《当代经理人》,2005年第17期,第17页。
254 唐敬春:“国外环境税的激励与融资功能的冲突及协调”,《税务研究》,2008年第8期,总第279期,第96页。
255 王志文:“西方国家环境税制对我国的借鉴”,《环境保护》,2007年第7期,第75页。
256 高萍:“丹麦‘绿色税收'探析”,《税务研究》,2005年第4期,总第239期,第91-94页。
257 D.W.Pearce,“The Role of Carbon Taxes in Adjusting to Global Warming”,Economic Journal,Vol.101,Issue 407,pp.938-948
258 L.H.Goulder,“Environmental Taxation and the Double Dividend:a Reader's Guide”,International Tax and Public Finance,Vol.2,1995,pp.155-182
259 Reid,Environmental Law:Shifting through the Rubbish,1998,p.238
260吕晨光、周珂:“英国环境保护:命令控制与经济激励的综合运用”,《法学杂志》,2004年第25卷,第42页。
261 Annex B,http://unfccc.int/resource/docs/convkp/kpeng.pdf.(December 2008)
262 Annex Ⅱ,http://europa.eu.int/eur-lex/pri/en/oj/dat/2002/I_130/I_13020020515en00010020.pdf.(December 2008)
263 http://www.defra.gov.uk/environment/climatechange/pubs/ukccp/2000/index/htm.(December 2008)
264 Department for Trade and Industry,Our Energy Future-Creating a Low Carbon Economy,2003
265 Nash,C.,Mackie,P.,Shires,J.and Nellthorp,J.,The Economic Efficiency Case for Road User Charging,London:Department for Transport,2004,http://www.dft.gov.uk/stellent/groups/dft_roads/documents/page/dft_roads_029765.pdf (December 2008)
266 Sansom,T.,Nash,C.A.,Mackie,P.J.,Shires,J.and Watkiss,P.,“Surface Trasport Costs and Charges-Great Britain 1998”,Final Report for the Department of the Environment,Trasport and the Regions,Leeds:Institute for Trasport Studies,University of Leeds,2001
267 Different rates apply for other road vehicles,such as motorbikes,buses and HGVs,http://direct.gov.uk/motoring/owningavehicle/howtotaxyourvehicle/howtotaxyourvehiclearticles/fs/en?content_id=4022118&chk=7jgfmw(January 2009)
268 Blow,L.and Crawford,I.,“The Distributional Effects of Taxes on Private Motoring”,Commentary no.65,London:institute for Fiscal Studies,1997,http://www.ifs.org.uk/comms/comm65.pdf(January 2009)
269 http://customs.hmrc.gov.uk/channelsportalwebapp/downloadfile?contentid=hmce_prodl 024961(January 2009)
270 Hanly,M.,Dargay,J.ang Goodwin P.,“Review of Income and Price Elasticities and the demand for Road Traffic”,London:department for Transport,Local Government and the Regions,2002,http://www.dft.gov.uk/stellent/groups/dft_econappr/documents/pdf/dft_econappr_pdf_028644.pdf(January 2009)
271 Andrew Leicester,The UK Tax System and the Environment,The Institute for Fiscal Studies,2006,pp.37-38
272 http://www.hmrc.gov.uk/stats/taxable_benefits/table_cl.pdf(January 2009)
273 http://www.hmrc.gov.uk/stats/taxable_benefits/4_5_mar06.pdf(January 2009)
274 http://www.defra.gov.uk/environment/statistics/globatmos/download/xls/gafg20int.xls(January 2009)
275 http://customs.hmrc.gov.uk/channelsportalwebapp/downloadfile?contentid=hmce_cl_000505(January 2009)
276 Gillen,D.W.,Morrison,W.G.and Stewart,C.,“Air Travel Demand Elasticticities:Concepts,Issues and Measurement”,Ottawa:Canadian Department of Financ,2004,http://www.fin.gc.ca/consultresp/airtravel/airtravstdy_e.html(January 2009)
277 Pearce,B.and Pearce D.,“Setting Environmental Taxes for Aircraft:A Case Study of the UK”,University College London,CSERGE Working Paper no.GEC 2000-26,http://www.uea.ac.uk/env/cserge/pub/wp/gec/gec_2000_26.pdf (January 2009)
278 http://www.defra.gov.uk/environment/ccl/agreements.htm(January 2009)
279 Energy Tax Act of 1978,Pub.L.No.95-618,sec.301(a)(1)(1978)
280 Crude Oil Windfall Profits Tax Act of 1980,Pub.L.No.96-223(1980)
281 James W.Moeller,“Of Credits and Quotas:Federal Tax Incentives for Renewable Recources,State Renewable Protfolio Standards,and the Evolution of Proposals for a Federal Renewable Portforlio Standard”,15 Fordham Envt'l L.Rev.69,86(2004)
282 Joint Committee on Tacation,“Description and Analysis of tax Provisions Expiring in 1992”,86,JCS-2-92(Jan.27,1992)
283 Pub.L.No.102-486(1992);26 U.S.C.sec.45
284 26 U.S.C.sec.48(2005)
285 26 U.S.C.sec.45(d)(2)(ii)(2005)
286 26 U.S.C.sec.389(c)(4)(2005)
287 26 U.S.C.sec.54(2005)
288 26 U.S.C.sec.38(6)(1),46(2),48(a)93)(A)(i)(2005)
289 Energy Tax Act of 1978,Pub.L.no.95-618,sec.301(a)(1)(1978)
290 Patrick Quinlan,Howard Geller & Steven Nadel,“Tax incentives for Innovative Energy-Efficient Technologies (Updated)”,ACEEE Rep.No.E013 2(2001)
291 26 U.S.C.Sec.136(2005)
292 26 U.S.C.Sec.25C(2005)
293 26 U.S.C.Sec.179D(2005)
294 26 U.S.C.Sec.45L(2005)
295 26 U.S.C.Sec.45M(2005)
296 26 U.S.C.Sec.38(b)(23)(2005)
297 Energy Star 2003 Annual Report at 6,available at www.energystar.gov(January 2009)
298 26 U.S.C.sec.179A(2005)
299 Salvatore Lazzari,“Energy Tax Policy 3”,CRS Report:IB 10054(Aug.24,2001)
300 F.J.Blaise,“What Every Tax Man Should Know About Percentage Depletion”,Taxes:The Tax Magazine,June 1958,p.397
301 Mona L.Hymel,“The United States' Experience with Energy-Based Tax Incentives:the Evidence Supporting Tax Incentives for Renewable Energy 4”,Ariz.Legal Studies Discussion Paper No.06-21(April 2006),available at http://ssrn.com/abstract=896986(January 2009)
302 26 U.S.C.sec.263(a)
303 26U.S.C.sec.167,168
304 26 U.S.C.sec.612
305 26 U.S.C.sec.29
306 26 U.S.C.sec.43
307 26 U.S.C.sec.45
308 26 U.S.C.sec.54(2005)
309 26 U.S.C.secs.48(A) and 48(B)(2005)
310 Adam B.Jaffe,Richard G.Newell & Robert N.Staviins,“A Tale of Two Market Failures:Technology and Environmental Policy”,RFF DP 04-38(October 2004)
311 Ibid
312 Richard G.Newwell & Nathan E.Wilson,“Technology Prizes for Climate Change Mitigation”,RFF DP 05-33(June 2005);Iratu Nitta,“Proposal for a Green Patent System:Implications for Sustainable Development and Climate Change”,16Sustainable Dev.L.& Pol'y 61(2005)
313 Supra note 310,p.17
314 Roberta F.Mann & Mona L.Hymel,“Getting into the Act:Enticing the Consumer to Become“Green”Through Tax Incentives”,36 Envtl.L.rep.10,419,10,422,2006
315 Iratu Nitta,“Proposal for a Green Patent System:Implications for Sustainable Development and Climate Change”,16Sustainable Dev.L.& Pol'y 61(2005)
316 Fred Sissine,“Global Climate change:The Role for Energy Efficiency”,Cong.Res.Serv.Rep.No.RL30414,2000
317 The History of the Electic Power Industry,http://www.eei,org/industry_issues/industry_overview_and_statistics/history/index.htm%20.(January 2009)
318 Public Uitlity Regulatory Policies Act of 1978,Pub.L.No.95-617,92 Stat.3117(codified in scattered sections of 16U.S.C.)
319 Energy Policy Act of 1992,Pub.L.No.102-486,106 Stat.2776(1992);Karen Palmer & Burtraw,“The Environmental Impacts of Electricity Restructuring:Looking Back and Looking Forward”,REF DP 05-07,(April 2005),p.4
320 Palmer & Burrtraw,ibid,p.6
321 Edan Rotenberg,“Energy Efficiency in‘Deregulated'Markets 21”,Yale Law School student Scholarship Series,available at http://1sr.nellco.org/yale/student/papers/14.(January 2009)
322 Cal.Pub.Util.Code,Sec.701.1(c)
323 Southern Cal.Edition Co.,71 F.E.R.C.P61,269,at 62,080(June 2,1995)
324 H.R.6,109th Cong.,1st Sess.(2005),Pub.L.No.109-58(EPAct 2005)
325 Sec.1263,EPAct 2005
326 Sec.1281,EPAct 2005
327 Sec.1253,EPAct 2005
328 Supra note 321
329 Palmer & Burtraw,supra note 319,p.23;see also EIA Electric Power Annual Report 2004 at 4
330 Palmer & Burtraw,ibid,p.15
331 EIA,supra note 329
332 Rudy Perkins,“Electricity Deregulation,Environmental Externalities and the Limitations of Price”,39 B.C.L.Rev.993,1033(1998)
333 Energy Information Administration,Green Pricing and Net Metering Programs,2004
334 Ibid
335 EIA,supra note 329,table 28
336 高鸿业:《西方经济学》(上册),北京:中国经济出版社,1998年版。
337 刘剑文主编:《财政税收法》,北京:法律出版社,1997年版,第180页。
338 张守文:《税法原理》,北京:北京大学出版社,2001年版,第50页。
339 彭志华:“新形势下我国开征环境税的基本构想”,《地方财政研究》,2008年第5期,第24页。
340 “财政部环保总局正研究开征环境税”,《京华时报》,http://finance.sina.com.cn/g/20080308/06594597181.shtml,(2008年3月8日)。
341 杨鹭:“环境税制的过机比较及其启示”,《当代经理人》,2005年第17期,第17期。
342 杨昌明等:《资源环境经济学》,武汉:湖北人民出版社,2002年版,第91-113页。
343 付伯颖等:“美国州一级环境税改革浅析”,《税务》,2009年第9期,第45页。
344 Rawls,John,A Theory of Justice,Cambridge:Harvard University Press,Belknap Press,1971
345 Harsanyi,John,“Cardinal Welfare,Individualistic Ethics,and Interpersonal Comparison of Utility”,Journal of Political Economy 63(4),1955,pp.309-21
346 Supra note 344,p.154
347 Ibid,p.164
348 陈少强、邹敏:“发达国家的环境税及其借鉴”,《中国能源》,2008年9月,第30卷第9期,第7页。
349 毛显强、杨岚:“瑞典环境税——政策效果及其对中国的启示”,《环境保护》,2006年第1期,第91页。
350 唐敬春:“国外环境税的激励与融资功能的冲突及协调”,《税务研究》,2008年第8期,总第279期,第96页。
351 程从军,郭小卉:“论OECD国家绿色税制改革对我国的启示”,《商业时代》,2008年第15期,第36页。
352 L.H.Goulder and S.Schneider,“Induced Technological Change and the Attractiveness of Carbon Dioxide Emissions Abatement”,Resource and Energy Economics,Vol.21,1999,pp.211-253
353 C.Fischer and R.Newell,“Environmental and Techonology Policies for Climate Mitigation”,Discussion Paper 04-05,Resouces for Future,June,2005
354 Bentham,Jeremy,An Introduction to the Principles of Morals and Legislation,1789,edited by James H.Burns and Herbert L.Hart,London:Hafner,1970
355 Hobbes,Thomas,Leviathan,1651,edited by C.B.Macpherson,London:Pelican Classics,1968
[1]世界环境与发展委员会:《我们共同的未来》,王之佳,柯金良等译,长春:吉林人民出版社,1997年版。
[2]中国气候变化国别研究组:《中国气候变化国别研究》,北京:清华大学出版社,2000年版。
[3]乔治·霍兰·萨拜因:《政治学说史》,盛葵阳译,北京:商务印书馆,1986年版。
[4]亚里士多德:《尼各马科伦理学》,北京:中国社会科学出版社,1990年版。
[5]克尼斯.艾瑞斯.德阿芝:《经济学与环境——物质平衡方法》,北京:三联书店,1991年版。
[6]克鲁蒂拉,费舍尔:《自然环境经济学——商品性和舒适性资源价值研究》,北京:中国展望出版社,1989年版。
[7]刘建文、熊伟:《税法基础理论》,北京:北京大学出版社,2004年版。
[8]叶俊荣:《环境政策与法律》,北京:中国政法大学出版社,2003年版。
[9]岸根卓郎:《环境论——人类最终的选择》,何鉴译,南京:南京大学出版社,1999年版。
[10]张永和:《权利的由来——人类迁徙自由的研究报告》,北京:中国检察出版社,2001年版。
[11]戴维.詹姆斯,赫伊布.詹森,汉斯.奥普斯科尔:《应用环境经济学——经济分析的技术和结果》,北京:商务印书馆,1986年版。
[12]有林,郑新立,拱桥:《马克思的劳动价值理论》,北京:经济科学出版社,1988年版。
[13]柏拉图:《理想国》,北京:商务印书馆,1986年版。
[14]洪大用:《社会变迁与环境问题》,北京:首都师范大学出版社,2001年版。
[15]李培超:《自然的伦理尊严》,南昌:江西人民出版社,2001年版。
[16]约瑟夫.塞尼卡等:《环境经济学》,南宁:广西人民出版社,1986年版。
[17]约翰·罗尔斯:《正义论》,何怀宏等译,北京:中国社会科学出版社,1988年版。
[18]罗宾:《论经济科学的性质与意义》,伦敦:麦克米伦,1946年版。
[19]罗纳德.德沃金:《认真对待权利》,北京:中国大百科全书出版社,2002年第2版。
[20]琼.罗宾逊编:《凯恩斯以后》,北京:商务印书馆,1985年版。
[21]翁文刚:《法理学论点要览》,北京:法律出版社,2001年版。
[22]赵明:《近代中国的自然权利观》,济南:山东人民出版社,2003年版。
[23]郑少华:《生态法哲学》,北京:法律出版社,2002年版。
[24]霍尔巴赫:《政治正义论》,北京:商务印书馆,1994年版。
[25]霍尔巴赫:《普遍道德学》,转引自《西方人权学说》,上卷,成都:四川人民出版社,1994年版。
[26]霍尔巴赫:《自然的体系》,上卷,北京:商务印书馆,1994年版。
[27]鲁刚、郑述普编译:《希腊罗马神话词典》,北京:中国社会科学出版社,1984年版。
[1]付璐,李磊:“论环境正义之代内公平”,《行政与法》,2004年第4期。
[2]余勇:“环境税—何日剑出鞘”,《环境》,2008年第12期。
[3]叶名森:“环境正义检视邻避设施选址决策之探讨:以桃园县南区焚化厂设置抗争为例”,台北:国立台湾大学地理环境资源学研究所,2002年。
[4]周辅成:“论中外道德观念的开端”,《论人和人的解放》,上海:华东师范大学出版社,1997年版。
[5]孙钢:“我国开征环境税的难点及建议”,《税务研究》,2008年第8期。
[6]张晓燕:“环境税“双赢”效应对我国环境税制设计的启示”,《环境保护》,2008年第388卷。
[7]张登巧:“环境正义——一种新的正义观”,《吉首大学学报(社会科学版)》,2006年7月,第27卷第4期。
[8]徐以祥:“气候保护和环境正义——气候保护的国际法律框架和发展中国家的参与模式”,《现代法学》,2008年1月,第30卷第1期。
[9]徐玉高等:“一种部分碳税机制的经济分析”,《中国环境科学》,1998年第18卷第6辑。
[10]文同爱:“美国环境正义概念探悉”,《2001环境资源法学国际研讨会论文集》,2001年11月15-17号,福州。
[11]文同爱:“美国环境正义立法评价”,《环境资源法论丛》,第5卷。
[12]曾子旗:“浅谈环境正义”,《社会电子期刊》,2002年,第27期。
[13]曾建平,彭立威:“环境正义:发展中国家的视点”,《哲学动态》,2004年第6期。
[14]李伟,张希良,周剑,何建坤:“关于碳税问题的研究”,《税务研究》,2008年第3期,总第274期。
[15]李培超,王超:“环境正义刍论”,《吉首大学学报(社会科学版)》,2005年4月,第26卷第2期。
[16]熊小青:“人的生存旨趣与环境正义的理性解读”,《赣南师范学院学报》,2005年第1期。
[17]王怡:“自由的观念一绕开一个正义的柠檬”,《读书》,2002年第6期。
[18]王慧:“中国环境税研究的缺陷”,中国论文下载中心,2008年3月12日。
[19]王淑芳:“碳税对我国的影响及其政策相应”,《生态经济》,2005年第10期。
[20]王韬洋:“有差异的主体与不一样的环境“想象”——“环境正义”视角中的环境伦理命题分析”,《哲学研究》,2003年第3期。
[21]王韬洋:“环境正义——当代环境伦理发展的现实趋势”,《浙江学刊》,2002年第5期。
[22]纪骏杰:“我们没有共同的未来:西方主流“环保”关怀的政治经济学”,《台湾社会研究季刊》,总第31期。
[23]蔡守秋:“环境正义与环境安全——二论环境资源法学的基本理念”,《河海大学学报(哲学社会科学版)》,2005年6月,第7卷第2期。
[24]连志展:“谁之自然?由多元文化的观点来反思生态保育运动:以花莲地区为例”,《台湾花莲师范学院多元文化研究所硕士论文》。
[25]郑先佑:“环境正义、环境人权和治理的历史渊源与关系”,中国运用伦理学网,2008年9月11日。
[26]马杰,陈迎:“碳税:减排温室气体的重要税收制度”,《涉外税务》,1999年第10期。
[27]马莹:“我国开征环境税的难点及对策分析”,《吉林经济管理干部学院学报》,2005年2月,第19卷,第1期。
[28]魏涛远,格罗姆斯洛德:“征收碳税对中国经济与温室气体排放的影响”,《世界经济与政治》,2002年第8期。
[29]龚六堂:“贴现因子、偏好和行为经济学”,《财经问题研究》,2004年第8期。
[1]中国国家发展和改革委员会:《中国应对气候变化国家方案》,2007年6月。
[2]国家发展改革委员会:《中国国家温室气体清单》,1994年。
[3]国家气候变化对策协调小组:《中华人民共和国气候变化初始国家信息通报》,2004年12月。
[1]A.Denny Ellerman,Paul L.jaskow,and David Harrison Jr.,Emissions Trading in the U.S.:Experience,Lessons,and Considerations for Greenhouse Gases,Arlington,Va.:Pew Center on Global Climate Change,May 2003
[2]Alexander Kiss,International Environmental Law,2~(nd) Edition,Transnational Publishers Inc.,2000
[3]Baumol,William J.,and Wallace E.Oates,The Theory of Environmental Policy,2~(nd) d.,Cambridge,U.K.:Cambridge University Press,1988
[4]Bentham,Jeremy,An Introduction to the Principles of Morals and Legislation,1789,edited by James H.
[5]Burns and Herbert L.Hart,London:Hafner,1970
[6]Blum,Walter J.,and Harry Kalven Jr.,The Uneasy Case for Progressive Taxation,Chicago:University of Chicago Press,1953
[7]Bradford,David F.,Improving on Kyoto:Greenhouse Gas Control as the Purchase of a Global Public Good,April 30,2002
[8]Cass R.Sunstein,Worst-Case Scenarios,Cambridge,Mass.:Harvard University Press,2007
[9]Clifford Rechtschaffen,Eileen Gauna,Environmental Justice:Law,Policy & Regulation,Carolina Academic Press,2002
[10]Congressional Budget Office,Uncertainty in Analyzing Climate Change:Policy Implications (January 2005)
[11]Crampton,Peter,and Suzi Kerr,Tradable Carbon Allowance Auctions:How and Why to Auction,Washington,D.C.:Center for Clean Air Policy,March 1998
[12]Goulder,Lawrence H.,and Steven H.Schneider,Induced Technological Change,Crowding Out,and the Attractiveness of Carbon Dioxide Emissions Abatement,Stanford,Calif.:Stanford University Institute for International Studies,October 1996
[13]Gravelle,Jane G.,The Economic Effects of taxing Capital Income,Cambridge,Mass.:MIT Press,1994
[14]Hobbes,Thomas,Leviathan,1651,edited by C.B.Macpherson,London:Pelican Classics,1968
[15]Houghton,J.T.,and others,eds.,Climate Change 2001:The Scientific Basis,Cambridge,U.K.:Cambridge University Press,2001
[16]J.A.Riggs,ed.,U.S.Policy on Climate Change:What Next? Aspen,Colo.:Aspen Institute
[17]Jorgenson,Dale W.,and Richard J.Goettle,The Role of Substitution in Understanding the Costs of Climate Change Policy,Arlington,Va.:Pew Center on Global Climate Change,September 2000
[18]Joseph Kruger and William A.Pizer,The EU Emissions Trading Directive:Opportunities and Potential Pitfall,Washington,D.C.:Resources for the Future,April 2004
[19]Koplow,Douglas N.,Federal Energy Subsidies:Energy,Environmental,and Fiscal Impacts,Washington,D.C.:The Alliance to Save Energy,1993
[20]Lewis,C.S.,Mere Christanity,New York:Macmillan,Collier Books paperback edition,1943
[21]Lindahl,Erik,Just Taxation-A Positive Solution,in Classics in the Theory of Public Finance,edited by Richard A.Musgrave and Alan T.Peacock,London:Macmillan,1958
[22]Locke,John,Two treaties of Government,1790,edited by Peter Laslett,Cambridge:Cambridge University Press,1967
[23]Lucas Bergkamp,Liability and Environment:Private and Public law Aspects of Civil Liability for Environmental Harm in an International Context,Kluwer Law International,2001
[24]Luke Cole & Sheila Foster,From the Ground Up:Environmental Racism and the Rise of the Environmental Justice Movement,2001
[25]Lutz,Harley,Guideposts to a Free Economy,New York:McGraw-Hill,1945
[26]Masgrave,Richard A.,The Theory of Public Finance,New York:McGraw-Hill,1959
[27]McCarthy,James J.,and others,eds.,Climate Change 2001:Impacts,Adaptation,and Vulnerability,Cambridge,U.K.:Cambridge University Press,2001
[28]Metz,Bert,and others,eds.,Climate Change 2001:Impacts,Adaptation,and Vulnerability,Cambridge,UK:Cambridge University Press,2001
[29]Mill,John Stuart,Principles of Political Ecnomy,London:Allen,1848
[30]Mueller,Dennis C,Public Choice II,Cambridge:Cambridge University Press,1989
[31]Musgrave,Richard A.,and Peggy B.Musgrave,Public Finance in Theory and Practice,New York:MaGraw-Hill,1976
[32]Nakicenovic,Nebojsa,and Rob Swart,eds.,Emission Scenarios,Cambridge University Press,2000
[33]Newell,Richard,and William Pizer,Discounting the Benefits of Climate Change mitigation:How Much Do Uncertain Rates Increase Valuations? Arlington,Va.:Pew Center on Global Climate Change,2001,December
[34]Nordhaus,William D.and Joseph Boyer,Warming the World:Economic Models of Global Warming,Cambridge,Mass.:MIT Press,2000
[35]Nordhaus,William D.,Warming the World:Economic Models of Global Warming,Cambridge,Mass.:MIT press,2000
[36]Pigou,Arthur C,A Study in Public Finance,London:Macmillan,1928
[37]Rawls,John,A Theory of Justice,Cambridge:Harvard University Press,Belknap Press,1971
[38]Reilly,John M.,Henry D.Jacoby and Ronald G Prinn,Multi-Gas Contributors to Global Climate Change:Climate Impacts and Mitigation Costs of Non-CO2 Gases,Arlington,Va.:Pew Center on Global Climate Change,February,2003
[39]Robbins,Lionel,Nature and Significance of Economic Science,London:Macmillan,1935
[40]Rosen,Harvey S.,Public Finance,5~(th) ed.,Boston:McGraw-Hill,1999
[41]Samuel Freeman,Justice and the Social Contract:Essays on Rawlsian Political Philosophy,Oxford University Press,2007
[42]Schelling,Thomas C,What Makes Greenhouse Sense? Time to Rethink the Kyoto Protocol,Foreign Affairs,vol.81,no.3(May/June),2002
[43]Seligman,Edward,Progressive Taxation,New York:Columbia University Press,1908
[44]Sidgwick,Henry,The Principles of Political Economy,London:Macmillan,1883
[45]Simons,Henry C,Personal Income taxation:The Definition of Income as a Problem of Fiscal Policy,Chicago:University of Chicago Press,1938
[46]Smith,Adam,The Wealth of Nations,1776,Edited by Edwin Cannan,New York:Putnam,1904
[47]Stein,Herb,What's Wrong with the Federal tax System? U.S.Congress.House.Committee on Ways and Means,Tax Review Compendium:Compendium of Papers on Broadening the Tax Base,vol.1,Washington,D.C.:U.S.Government Printing Office,1959
[48]Steuerle,C.Eugene,and Jon M.Bakija,Retooling Social Security for the 21~(st) Century:Right and Wrong Approaches to Reform,Washington,D.C.:Urban Institute Press,1994
[49]Victor,David G.,and others,eds.,The Implementation and Effectiveness of International Environmental Commitments,Cambridge,Mass.:MIT Press,1998
[50]Victor,David G,The Collapse of the Kyoto Protocol and the Struggle to Slow Global Warming,Princeton,N.J.:Princeton University Press,2001
[51]Wagner,Finanzwissenschaft,3 vols.,Leipzig,1883-1898,ii,sec.103 et seq,
[52]Watson,Robert T.,and others,eds.,Land Use,Land-Use Change,and Forestry,2000,Cambridge,UK:Cambridge University Press
[53]Wicksell,Knut,Finanztheoretische Untersuchungen nebst Darstellung des Steuerwesen Schwedens,Jena:Fischer,1886
[54]Groves,Harold,Tax philosophers,Edited by Donald J.Curran.Madison,University of Wisconsin Press,1974
[1]Adam B.Jaffe,Richard G.Newell & Robert N.Staviins,“A Tale of Two Market Failures:Technology and Environmental Policy”,RFF DP 04-38 (October 2004)
[2]Aldy,Joseph E.,Peter R.Orszag,and Joseph E.Stiglitz.,“Climate Change:An Agenda for Collective Action”,Prepared for the Pew Center on Global Climate Change Workshop on the Timing of Climate Change Policies,October 2001
[3]Alley,R.B.,and others,“Abrupt Climate Change”,Science,vol.299 (March 28),2003
[4]Babiker,Mustafa H.,and others,“The Evolution of a Climate Regime:Kyoto to Marrakech”,Report No.82,Cambridge,Mass.:Massachusetts Institute of Technology Joint Program on the Science and Policy of Global Change,February 2002
[5]Babiker,Mustafa H.,Gilbert E.Metcalf,and John Reilly,“Tax Distortion and Global Climate Policy”,Report no.85,Cambridge,Mass.:Massachusetts Institute of Technology Joint Program on the Science and Policy of Global Change,May 2002
[6]Babiker,Mustafa,and others,“The MITE Emissions Prediction and policy Analysis (EPPA) Model:revisions,Sensitivities,and Comparisons of Results”,Report no.71,Cambridge,Mass:Massachusetts Institute of Technology Joint Program on the Science and Policy of Global Change,2001
[7]Baranzini A.,Glodemberg J.,Speck S.,“A Future for Carbon Taxes”,Ecological Economics,2000(32)
[8]Boyd,Philip W.,and others,“A Mesoscale Phytoplankton Bloom in the Polar Southern Ocean Stimulated by Iron Fertilization”,Nature,vol.407 (Octorber 12),2000
[9]Buchanan,James,“An Economic Theory of Clubs”,Economica 32 (125),1965
[10]Burtraw,Dallas,and Michael Toman,“The Benefits of Reduced Air Pollutants in the United States from Greenhouse Gas Mitigation Policies”,Discussion Paper 98-01-REV,Washington,D.C.:Resources for the Future,November 1997
[11]Burtraw,Dallas,and others,“Ancillary Benefits of Reduced Air Pollutants in the United States from Moderate Greenhouse Gas Mitigation Policies in the Electricity Sector”,Discussion Paper 99-51, Washington,D.C:Resources for the Future,September 1999
[12]C.Eugene Steuerle,“And Equal Justice for All?”,in Joseph J.Thorndike,and Dennis J.Ventry Jr.ed.,Tax Justice—the Ongoing Debate,Washington,D.C:the Urban Institute Press,2002
[13]Carver,Thomas,“The Ethical Basis of Distribution and Its Application to Taxation”,Annals 6,1895
[14]Clark,Peter U.,and others,“The Role of the Thermohaline Circulation in Abrupt Climate Change”,Nature,Vol.415 (February 21),2001
[15]Cropper,Maureen L.,Sema k.Aydede,and Paul R.Portney,“Preferences for Life Saving Programs:How the public Discounts Time and Age”,Journal of Risk and Uncertainty,vol.8,1994
[16]Diamond,Peter,and James Mirrlees,“Optimal Taxation and Public Production”,American Economic Review 61 (1),1971
[17]Edan Rotenberg,“Energy Efficiency in 'Deregulated' Markets 21”,Yale Law School Student Scholarship Series,available at http://lsr.nellco.org/yale/student/papers/14.
[18]Edmonds,J.,“Atmospheric Stailization:Technology Needs,Opportunities,and Timing”,2002
[19]Edworth,Francis,“The Subjective element in the First Principles of Taxation”,Quarterly Journal of Economics 24(3),1910
[20]Evan J.Ringquist,“Environmental Justice:Normative Concerns and Empirical Evidence”,see Norman J.Vig,Michael E.Kraft,Environmental Policy in The 1990s:Reform or Reaction,Third Edition,Washington.D.C:A Division of Congressional Quarterly Inc.,1997
[21]F.J.Blaise,“What Every Tax Man Should Know About Percentage Depletion”,Taxes:The Tax Magazine,June 1958
[22]Fagan,Elmer D.,“Recent and Contemporary Theories of Progressive Taxation” ,Journal of Political Economics,46(4),1938
[23]Falkowski,P.,and others,“The Global carbon Cycle:A Test of our Knowledge of Earth as a System”,Science,Vol.290,2001,no.5490 (October 13)
[24]Field,Christopher B.,“Sharing the Gardon”,Science,vol.294 (December 21),2001
[25]Fischer,Carolyn,Ian W.H.Parry,and William A.Pizer,“Instrument Choice for Environmental Protection When technological Innovation Is endogenous”,Discussion Paper no.99-04,Washington,D.C:Resources for the Future,October 1998
[26]Fred Sissine,“Global Climate change:The Role for Energy Efficiency” (Cong.Res.Serv.Rep.No.RL30414) (2000)
[27]Grubb M,“Global Policies for global problems:the Case of Climate Change”,in Sterner T.eds.,Economic Policies for Sustainable Development.Dordreeht:Kluwer Academic Publishers,1994
[28]Harsanyi,John,Cardinal Welfare,“ndividualistic Ethics,and Interpersonal Comparison of Utility”,Journal of Political Economy 63(4),1955
[29]Heal,Geoffrey and Bengt Kristrom,“Uncertainty and Climate Change,Environmental and Resource”,Economics,vol.22
[30]Hoerling,Martin and Arun Kumar,“The Perfect Ocean for Drought”,Science,Vol.299 (January 31),2003
[31]Holtz-Eakin,Douglas,and Thomas M.Selden,“Stoking the fires? CO2 Emissions and Ecnomic Growth”,Journal of public Economics,vol.57 (January),1995
[32]Howarth,Richard B.,“Climate Rights and Economic Modeling”,in Darwin Hall and Richard B.Howarth,eds.,The Long-Term Economics of climate Change:beyond a Doubling of Greenhouse Gas Consentrations,Amsterdam:Elsevier Science B.V.,2001
[33]Iratu Nitta,“Proposal for a Green Patent System:Implications for Sustainable Development and Climate Change”,16 Sustainable Dev.L.& Pol'y 61 (2005)
[34]Jaffe,Adam B.,Richard G Newell,and Robert N.Stavins,“Technological Change and the Environment”,Discussion Paper 00-47,Washington,D.C.:Resources for the Future,October 2000
[35]James W.Moeller,“Of Credits and Quotas:Federal Tax Incentives for Renewable Recources,State Renewable Protfolio Standards,and the Evolution of Proposals for a Federal Renewable Portforlio Standard”,15 Fordham EnvtT L.Rev.69,86 (2004)
[36]Jiil Duggan,“EU Cap-and-Trading Programme,before the Houses Committee on Energy and Commerce”,March 29,2007
[37]Jonathan Baert Wiener,“Gobal Environmental Regulations”,108 Yale L.J.677,682 (1999)
[38]Joseph E.Aldy,Peter R.Orszag,and Joseph E.Stiglitz,“Climate Change:An Agenda for Global Collective Action”,paper prepared for the Pew Center on Global Climate Change's workshop The Timing of Climate Change Policies,Washington,D.C.,October 11-12,2001
[39]Joseph E.Aldy,Scott Barrett,and Robert N.Stavins,“13+1:A Comparison of Global Climate Change Policy Architectures”,Discussion Paper 03-26,Washington,D.C.:Resources for the Future,August 2003
[40]Kaplow,Louis,“Horizontal Equity:Measures in Search of a principle”,National Tax Journal 42,2 June,1989
[41]KeIler,Klaus,and others,“Preserving the Ocean Circulation:Implications for Climate Policy”,Working Paper no.7476,Cambridge,Mass.:National Bureau of Economic Research,January,2000
[42]Larry Parker,“Gobal Climate Change:Controlling CO2 Emissions -Cost-Limiting Safety Values”,Cong.Res.Serv.Rep.no.RS21067 (updated Dec.22,2004)
[43]Larry Parker,“Gobal Climate Change:Market-Based Strategies to Reduce Greenhouse Gases 11”,Cong.Res.Serv.Issue Brief No.IB97057
[44]Luke W.Cole,“Environmental Justice Litigation:Another Stone in David's Sling”,21 Fordham Urb.L.J.532(1994)
[45]MaCarl,Bruce A.,and Uwe A.Schneider,“Greenhouses Gas Mitigation in United states Agriculture and Forestry”,Science,vol.294 (December 21),2001
[46]Mahlman,Jerry D,“The Long Time Scales of Human-Caused Climate Warming:Further Challenges for the Global Policy Proces”,Paper prepared for the Pew Center on Global Climate Change Workshop on the Timing of Climate change Policies,October,2001
[47]Mark Lasky,“The Economic Cost of Reducing Emissions of Greenhouse Gases:A Survey of Economic Models”,CBO Technical paper 2003-03 (May 2003)
[48]Masgrave,Richard A.,“Public Finance and Distributive Justice”,in Public Choice,Public Finance and Public Policy:Essays in Honour of Alan Peacock,edited by David Greenaway and GK.Shaw,Oxford:Basil Blackwell Ltd.,1985
[49]Mckibbin,Warwick,and Peter Wilcoxen,“The Next Step for Climate Change Policy”,Background Paper no.I,Washington,D.C.:Brookings Institution,February 2000
[50]Michael Hoel and Larry Karp,“Taxes and Quotas for a Stock Pollutant with Multiplicative Uncertainty”,Journal of Public Economics,vol.82(2001)
[51]Michaels,Patrick,“Global Warming”,Chaper 47 in Edward H.Crane and David Boaz,eds.,Cato handbook for Congress:Policy Recommendations for the lOf Congress,Washington,D.C.:Cato Institute,2001
[52]MiKibbin,Warwick,and Peter Wilcoxen,“The Role of Economics in Climate Change Policy”,Journal of Economic Perspectives,vol.16,no.2 (Spring) 2002
[53]Mona L.Hymel,“The United States' Experience with Energy-Based Tax Incentives:the Evidence Supporting Tax Incentives for Renewable Energy 4”,Ariz.Legal Studies Discussion Paper No.06-21 (April 2006),available at http://ssrn.com/abstract=896986
[54]Musgrave,Richard A.,“Horizontal Equity,Once More”,National Tax Journal 43,1990
[55]Newell,Richard G,Adam B.Jaffe,and Robert N.Stavins,“The Induced Innovation Hypothesis and Energy-Saving Technological Change”,Discussion paper 98-12 (revised),Washington D.C.:Resources for the Future,October 1998
[56]Nordhaus,William D.,and David pop,“What Is the Value of Scientific Knowledge? An Application to Global Warming Using the PRICE Model”,Energy Journal,vol.18,no.1,1997
[57]Nordhaus,William D.,“Is the Kyoto Protocol a Dead Duck? Are There Any Live Ducks Around? Comparison of Alternative Global Tradable Emissions Regimes”,Unpublished Paper,version 073198a.wpd.,July 31,1998
[58]Nordhaus,William D.,“To Tax or Not to Tax:Alternative Approaches to Slowing Global Warming”,Review of Environmental Economics and Policy,vol.1,no.1 (Winter 2007)
[60]Oates,Wallace B.,“Taxation and the Environment:A Case Study of the United States”,Unpublished manuscript,Department of Economics,University of Maryland,College Park,May 1992
[61]Papathanasiou,Demetrios,and Dennis Anderson,“Uncertainties in responding to Climate Change:On the Economic Value of Technology Policies for Reducing Costs and Creating Options”,Energy Journal,vol.22,no.3,2001
[62]Parry,Ian W.H.,“Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions”,Discussion Paper 02-47,Washington D.C.:Resources for the Future,August 2002
[63]Parry,Ian W.H.,and Antonio Miguel Bento,“Tax Deductible Spending,Environmental Policy, and the “Double Dividend” Hypothesis”,Discussion Paper 99-24,Washington D.C.:Resources for the Future,February 1999
[64]Patrick Quinlan,Howard Geller & Steven Nadel,“Tax incentives for Innovative Energy-Efficient Technologies (Updated)”,ACEEE Rep.No.E013 2 (2001)
[65]Pearson,Paul N.and Martin R.Palmer,“Atmospheric carbon Dioxide Concentrations over the Past 60 Million Years”,Nature,vol.406 (August 17),2000
[66]Pizer,William A.,“Choosing Price or Quantity Controls for Greenhouse Gases”,Climate Issues Brief no.17,Washington D.C.:Resources for the Future,July 1999
[67]Pizer,William A.,“Combining Price and Quantity Controls to Mitigate Global Climate Change”,Journal of Public Economics,vol.85 (2002)
[68]Pizer,William A.,“Optimal Choice of Policy Instrument and Stringency Under uncertainty:the Case of Climate Change”,Working Paper no.98-XX,Washington D.C.:Resources for the Future,August 1998
[69]Pizer,William A.,“Prices vs.Quantities Revisited:The Case of Climate Change”,Working Paper no.98-02,Washington D.C.:Resources for the Future,Octorber 1997
[70]Popp,David,“Induced Innovation and Energy Prices”,Working Paper no.8284,Cambridge,Mass.:national Bureau of Economic Research,May 2001
[71]“Progressive Taxation,Equity,and Tax Design”,in Tax Progressivity and Income Inequality,edited by Joel B.Slemrod,Cambridge:Cambridge University Press,1996,
[72]Richard D.Morgenstern,“Reducing Carbon Emissions and Limiting Costs 3-4” (Feb.2002),available at http://www.rff.org/climatechangemorganstern.pdf
[73]Richard G Newell and William A.Pizer,“Regulating Stock Externalities Under Uncertainty”,Journal of Environmental Economics and Management,vol.45 (2002)
[74]Richard G.Newwell & Nathan E.Wilson,“Technology Prizes for Climate Change Mitigation”,RFF DP 05-33 (June 2005)
[75]Robert D.Bullard,Glenn S.Johnson,“Environmental Justice:Grassroots Activism and Its Impact on Public Policy Decision Making”,Journal of Social Issues,2000,vol.3
[76]Robert R.Kuehn,“A Taxonomy of Environmental Justice”,30 Environmental Law Reporter 10,681 (2000)
[77]Roberta F.Mann & Mona L.Hymel,“Getting into the Act:Enticing the Consumer to Become “Green” Through Tax Incentives”,36 Envtl.L.rep.10,419,10,422,2006
[78]Roberta F.Mann,“Waiting to Exhale:Global Warming and Tax Policy”,51 Am.Univ.L.Rev.1135,1209(2002)
[79]Roberta Mann,“Beyond Enforcement:Top Ten Strategies for Encouraging Tax Complicance”,111 Tax notes 919,922-23 (2006)
[80]Rudy Perkins,“Electricity Deregulation,Environmental Externalities and the Limitations of Price”,39 B.C.L.Rev.993,1033(1998)
[81]Ruixue Quan,“Establishing China's Environmental Justice Study Models”,14 The Georgetown Internaitonal Environmental L.Rev.462,2002
[82]Salvatore Lazzari,“Energy Tax Policy 3”,CRS Report:IB 10054 (Aug.24,2001)
[83]Schimel,D.S.,and others,“Recent Patterns and Mechanisms of Carbon Exchange by Terrestrial Ecosystems”,Nature,2001,vol.414 (November 8)
[84]Shackleton,Robert G,and others,“The Efficiency Value of Carbon Tax Revenues”,Energy Modeling Forum Working Paper no.128,Stanford,Calif:Energy Modeling Forum,Standord University,January 1993
[85]Sholes,R.J.,and I.R.Noble,“Storing Carbon on Land”,Science,vol.294 (November 2),2001
[86]Sutherland,Ronald J.“No Cost'Efforts to Reduce Carbon Emissions in the United States:An Economic Perspective”,Energy Journal,vol.21,no.3,2000
[87]Tiebout,Charles,“A Pure Theory of Local Expenditures”,Journal of Political Economy 64,1956
[88]Veizer,Jan,Yves Godderis,and Louis M.Francois,“Evidence for Decoupling of Atmospheric CO2 and Global Climate during the Phanerozoic Eon.”,Nature,2000,Vol.408 (December 7)
[89]Weart,Spencer R.,“The Discovery of the Risk of Global Warming”,Physics Today,1997,Vol.50,no.1 (January)
[90]Webser,M.D.,“The Curious Role of 'Learning' in Climate Policy:Should We Wait for More Data?”,Energy Journal,vol.23,no.2,2002
[91]Webster,Mort and others,“Uncertainty Analysis of Climate Change and Policy Response”,Report no.95,Cambridge,Mass.:Massachusetts Institute of Technology Joint Program on the Science and Policy of Global Change,December,2002
[92]Weitzman,Martin L.,“Gamma Discounting”,American Ecnomic Review,vol.91,no.l,2001
[93]Weitzman,martin L.,“Prices vs.Quantities”,Review of Economic Studies,vol.41,no.4,1974
[94]Weitzman,Mattin L.,“Just Keep Discounting,But...”,in Paul R.Portney and John p.Weyant,eds.,Discounting and Intergenerational Equity,Washington D.C.:Resources for the Future,1999
[95]Welch,Eric W.,Allan Mazur,and Stuart Bretschneider,“Voluntary Behavior by Electric Utilities:Level of Adoption and Contribution of the Climate Challenge Program to the Reduction of Carbon Dioxide”,Journal of Policy Analysis and Management,vol.19,no.3,2000
[96]Wigley,T.M.L.,R.Richels,and J.A.Edmonds,“Economic and Environmental Choices in the Stabilization of Atmospheric CO2 Concentrations”,Nature,vol.379 (January 18),1996
[97]Yuskavage,Robert E.,“Improved Estimates of Gross Product by Industry,1959-94”,Survey of Current Business,vol.76,no.8,August 1996
[98]Barbara H.Fried,“Why Proportionate Taxation?”,in Joseph J.Thorndike and Dennis J.Ventry Jr.ed.,Tax Justice—The Ongoing Debate,Washington,D.C.:The Urban Institute Press,2002
[1]Agreement of 3 December 1976 concerning the Protection of the Rhine against Pollution by Chlorides,Tractatenblad 1977/33,in force for the Netherlands since 5 July 1985
[2]Brandon Mitchener,“EU Vote May Bolster Law to Punish Polluters”,Wall Street Journal Europe,A2 Tuesday,April 29,2003
[3]Commission of the European Communities,Communication from the Commission to the Council and Parliament and the Economic and Social Committee:Green Paper on Remedying Environmental Damage,Brussels,14 May 1993,COM (93) 47 Final
[4]Commission of the European Communities,Community Guidelines on State Aid for Environmental Protection,94/C 72/03.OJ C 72/3 (10.3.94)
[5]Congressional Budget Office,“Who Gains and Who Pays Under Carbon-Allowance Trading?”,The Distributional Effects of Alternative Policy Designs,June 2000;“An Evaluation of Cap-and-Trade Programs for Reducing U.S.Carbon Emissions”,June 2001;“Reducing Gasoline Consumption:Three Policy options”,November 2002
[6]Convention on the Protection of the Rhine.Done at Rotterdam,January 22,1998.Federal Republic of Germany,France,Luxembourg,the Netherlands,Switzerland,and the European Union
[7]Deparrment of Energy of United States,CO2 Capture,Reuse,and Storage Technologies for Mitigating Global Climate Change:A White paper,DOE Order no.DE-AF22-96PC01257,prepared by Howard Herzog and others at the Massachusetts Institute of Technology Energy Laboratory,January 1997
[8]Environmental Protection Agency,Acid Rain 2005 Progress Report,EPA-430-R-06-15,October 2006 Environmental Protection Agency,Information Collection Request Renewal for the Acid Rain Program Under the Clean Air Act Amendments Title IV,July 26,2006
[9]Interlaboratory Working Group,Scenarios for a Clean Energy Future,ORNL/CON-476 and LBNL-44029,Oak Eidge,Tee.,and Berkeley,Calif.:Oak Ridge National Laboratory and Lawrence Berkeley National Laboratory,November 2000
[10]Joint Committee on Tacation,Description and Analysis of tax Provisions Expiring in 1992 86,JCS-2-92 (Jan.27,1992)
[11]OECD and the Environment,Paris 1986,at 24
[12]OECD Recommendation of 14th November 1974 on the Implementation of the Polluter Pays Principle,C(74)223
[13]OECD Recommendation of the Council on the Application of the Polluter-Pays Principle to Accidental Pollution,adopted by the Council at its 712~(th) session on 7~(th) July 1989,C(89)88 Final
[14]Principles of Environmental Justice,Proceddings,the First National People of Color Environmental Leadership Summit,xiii,October 24-27,1992
[15]Rio Declaration on Environment and Development (1992)
[16]UNCTAD,Combating Global Warming:Study on a Global System of Tradable Carbon Emission Entitlements.UNCTAD/ RDP/ DFP1,New York,1992
13 Nordhaus,William D.and Joseph Boyer,Warming the World:Economic Models of Global Warming,Cambridge,Mass.:MIT Press,2000
14 Field,Christopher B.,"Sharing the Gardon",Science,vol.294(December 21),2001,pp.2491-2492
15 Clark,Peter U.,and others,"The Role of the Thermohaline Circulation in Abrupt Climate Change",Nature,Vol.415(February 21),2001,pp.863-869
16 龚六堂:“贴现因子、偏好和行为经济学”,《财经问题研究》,2004年第8期。
18 Wigley,T.M.L.,R.Richels,and J.A.Edmonds,"Economic and Environmental Choices in the Stabilization of Atmospheric CO2 Concentrations",Nature,vol.379(January 18),1996,pp.240-243
19 DICE-2007,available on the website:http://www.econ.yale.edu/～nordhaus/homepage/homepage.htm(November 2008)
20 Keller,Klaus,and others,"Preserving the ocean Circulation:Implications for Climate Policy",Working Paper no.7476,Cambridge,Mass.:National Bureau of Economic Research,January,2000
21 Nordhaus,William D.,"Warming the World:Economic Models of Global Warming",Cambridge,Mass.:MIT Press,2000
22 Webser,M.D.,"The Curious Role of 'Learning' in Climate Policy:Should We Wait for More Data?",Energy Journal,vol.23,no.2,2002,pp.97-119
23 Pizer,William A.,"Prices vs.Quantities Revisited:The Case of Climate Change",Working Paper no.98-02,Washington D.C.:Resources for the Future,Octorber 1997;Newell,Richard,and William Pizer,"Discounting the benefits of Climate Change Mitigation:How Much Do Uncertain Rates Increase Valuations?" Arlington,Va.:Pew Center on Global Climate Change,December 2001
24 Nordhaus,William D.,and David Pop,"What Is the Value of Scientific Knowledge? An Application to Global Warming Using the PRICE Model",Energy Journal,vol.18,no.1,1997,pp.1-47
25 Papathanasiou,Demetrios,and Dennis Anderson,"Uncertainties in responding to Climate Change:On the Economic Value of Technology Policies for Reducing Costs and Creating Options",Energy Journal,vol.22,no.3,2001,pp.79-114
26 Edmonds,J.,"Atmospheric Stailization:Technology Needs,Opportunities,and Timing",pp.47-57 in J.A.Riggs,ed.,U.S.Policy on Climate Change:What Next? Aspen,Colo.:Aspen Institute,2002
27 Sholes,R.J.,and I.R.Noble,"Storing Carbon on Land",Science,vol.294(November 2),2001,pp.1012-1013;MaCarl,Bruce A.,and Uwe A.Schneider,"Greenhouses gas Mitigation in United states Agriculture and Forestry",Science,vol.294(December 21),2001,pp.2481-2482
28 Department of Energy of United States,"CO2 Capture,Reuse,and Storage Technologies for Mitigating Global Climate Change:A White Paper",DOE Order no.DE-AF22-96PC01257,prepared by Howard Herzog and others at the Massachusetts Institute of Technology Energy Laboratory,January,1997
29 Boyd,Philip W.,and others,"A Mesoscale Phytoplankton Bloom in the Polar Southern Ocean Stimulated by Iron Fertilization",Nature,vol.407(Octorber 12),2000,pp.695-702
30 Reilly,John M.,Henry D.Jacoby and Ronald G.Prinn,Multi-Gas Contributors to Global Climate Change:Climate Impacts and Mitigation Costs of Non-CO2 Gases,Arlington,Va.:Pew Center on Global Climate Change,February,2003
31 Ibid
32 Congressional Budget Office,"Who Gains and Who Pays Under Carbon-Allowance Trading? The Distributional Effects of Alternative Policy Designs",June 2000;"An Evaluation of Cap-and-Trade Programs for Reducing U.S.Carbon Emissions",June 2001;"Reducing Gasoline Consumption:Three Policy Options",November 2002
33 Newell,Richard G,Adam B.Jaffe,and Robert N.Stavins,"The Induced Innovation Hypothesis and Energy-Saving technological Change",Discussion paper 98-12(revised),Washington D.C.:Resources for the Future,October 1998;Popp,David,"Induced Innovation and Energy Prices",Working Paper no.8284,Cambridge,Mass.:National Bureau of Economic Research,May 2001
34 Fischer,Carolyn,Ian W.H.Parry,and William A.Pizer,"Instrument Choice for Environmental Protection When technological Innovation Is endogenous",Discussion Paper no.99-04,Washington,D.C.:Resources for the Future,October 1998
35 Goulder,Lawrence H.,and Steven H.Schneider,"Induced Technological Change,Crowding Out,and the Attractiveness of Carbon Dioxide Emissions Abatement",Stanford,Calif.:Stanford University Institute for International Studies,October 1996
36 Burtraw,Dallas,and others,"Ancillary Benefits of Reduced Air Pollutants in the United States from Moderate Greenhouse Gas Mitigation Policies in the Electricity Sector",Discussion Paper 99-51,Washington,D.C.:Resources for the Future,September 1999;Burtraw,Dallas,and Michael Toman,"The Benefits of Reduced Air Pollutants in the United States From Greenhouse Gas Mitigation Policies",Discussion Paper 98-01-REV,Washington,D.C.:Resources for the Future,November 1997
37 Jonathan Baert Wiener,"Gobal Environmental Regulations",108 Yale L.J.677,682(1999)
38 Heal,Geoffrey and Bengt Kristrom,"Uncertainty and Climate Change",Environmental and Resource Economics,vol.22,pp.3-39
40 William A.Pizer,"Combining Price and Quantity Controls to Mitigate Global Climate Change",Journal of Public Economics,vol.85(2002),p.416
41 Cass R.Sunstein,Worst-Case Scenarios,Cambridge,Mass.:Harvard University Press,2007
42 Mark Lasky,"The Economic Cost of Reducing Emissions of Greenhouse Gases:A Survey of Economic Models",CBO Technical Paper 2003-03(May 2003)
43 Congressional Budget Office,Uncertainty in Analyzing Climate Change:Policy Implications(January 2005),pp.30-31
44 Supra note 40
45 Michael Hoel and Larry Karp,"Taxes and Quotas for a Stock Pollutant with Multiplicative Uncertainty",Journal of Public Economics,vol.82(2001),pp.91-114
46 Richard G.Newell and William A.Pizer,"Regulating Stock Externalities Under Uncertainty",Journal of Environmental Economics and Management,vol.45(2002),pp.416-432
47 William D.Nordhaus,To Tax or Not to Tax:Alternative Approaches to Slowing Global Warming,Review of Environmental Economics and Policy,vol.1,no.1(Winter 2007),pp.26-44
48 A.Denny Ellerman,Paul L.Jaskow,and David Harrison Jr.,Emissions Trading in the U.S.:Experience,Lessons,and Considerations for Greenhouse Gases,Arlington,Va.:Pew Center on Global Climate Change,May 2003,pp.24-25
49 Supra note 47,pp.37-39
50 Jill Duggan,"EU Cap-and-Trading Programme",before the Houses Committee on Energy and Commerce,March 29,2007,p.3
51 Joseph Kruger and William A.Pizer,The EU Emissions Trading Directive:Opportunities and Potential Pitfall,Washington,D.C.:Resources for the Future,April 2004,pp.14-15
52 Environmental Protection Agency,Information Collection Request Renewal for the Acid Rain Program Under the Clean Air Act Amendments Title IV,July 26,2006,pp.31 -32
53 Ibid,p.32
54 Environmental Protection Agency,"Acid Rain 2005 Progress Report",EPA-430-R-06-15,October 2006,p.9
55 文同爱:“美国环境正义概念探悉”,《2001环境资源法学国际研讨会论文集》,福州,2001年11月15-17号,第383-387页。
56 Luke Cole & Sheila Foster,From The Ground Up:Environmental Racism and the Rise of the Environmental Justice Movement,2001
57 The First National People of Color Environmental Leadership Summit,"Principles of Environmental Justice",Proceddings,xiii,October 24-27,1992
58 Robert D.Bullard,Glenn S.Johnson,"Environmental Justice:Grassroots Activism and Its Impact on Public Policy Decision Making",Journal of Social Issues,2000,vol.3,pp.556-562
59 文同爱:“美国环境正义立法评价”,《环境资源法论丛》,第5卷,第134-147页,第144页。
60 Robert R.Kuehn,"A Taxonomy of Environmental Justice",30 Environmental Law Reporter 10,2000,p.681
61 Evan J.Ringquist,"Environmental Justice:Normative Concerns and Empirical Evidence",See Norman J.Vig,Michael E.Kraft,Environmental Policy in The 1990s:Reform or Reaction,Third Edition,Washington.D.C:A Division of Congressional Quarterly Inc.,1997,pp.246-259
62 文同爱:“美国环境正义立法评价”,《环境资源法论丛》,第5卷,第134-147页,第142页。
63 Luke W.Cole,"Environmental Justice Litigation:Another Stone in David's Sling",21 Fordham Urb.L.J.532(1994)
64 Clifford Rechtschaffen,Eileen Gauna,Environmental Justice:Law,Policy & Regulation,Carolina Academic Press,2002,p.7
65 付璐,李磊:“论环境正义之代内公平”,《行政与法》,2004年第4期,第125页。
66 曾子旗:“浅谈环境正义”,《社会电子期刊》,2002年第27期,http://www.nhu.edu.tw/～society/e-j.htm(2008年12月4日)。
67 叶名森:“环境正义检视邻避设施选址决策之探讨:以桃园县南区焚化厂设置抗争为例”,台北:国立台湾大学地理环境资源学研究所,2002年版,第15页。
68 蔡守秋:“环境正义与环境安全——二论环境资源法学的基本理念”,《河海大学学报(哲学社会科学版)》,2005 年6月,第7卷第2期,第1-5页。
69 文同爱,前注55,第383-387页。
70[美]约翰·罗尔斯:《正义论》,何怀宏等译,北京:中国社会科学出版社,1988年版。
71 世界环境与发展委员会,《我们共同的未来》,王之佳,柯金良等译,长春:吉林人民出版社,1997年版,第52页。
72[美]约翰·罗尔斯,前注70。
73 翁文刚:《法理学论点要览》,北京:法律出版社,2001年版,第175页。
74 《辞海》,上海:上海辞书出版社,1979年版,第1363页。
75 王怡:“自由的观念-绕开一个正义的柠檬”,《读书》,2002年第6期。
76 周辅成:“论中外道德观念的开端”,《论人和人的解放》,上海:华东师范大学出版社,1997年版。
77 鲁刚、郑述普编译:《希腊罗马神话词典》,北京:中国社会科学出版社,1984年版。
78 柏拉图:《理想国》,北京:商务印书馆,1986年版,第157、172页。
79 亚里士多德:《尼各马科伦理学》,北京:中国社会科学出版社,1990年版,第103页。
80 乔治·霍兰·萨拜因:《政治学说史》,盛葵阳译,北京:商务印书馆,1986年版,第211页。
81 Samuel Freeman,Justice and the Social Contract:Essays on Rawlsian Political Philosophy,Oxford University Press,2007,p.111
82[美]约翰·罗尔斯,前注70。
83[日]岸根卓郎:《环境论——人类最终的选择》,何鉴译,南京:南京大学出版社,1999年版,第139-200页。
84 郑少华:《生态法哲学》,北京:法律出版社,2002年版,第100-101页。
85 李培超:《自然的伦理尊严》,南昌:江西人民出版社,2001年版,第122页。
86 王韬洋:“有差异的主体与不一样的环境‘想象'——‘环境正义'视角中的环境伦理命题分析”,《哲学研究》,2003年第3期,第29页。
87 洪大用:《社会变迁与环境问题》,北京:首都师范大学出版社,2001年版,第242页。
88 纪骏杰:“我们没有共同的未来:西方主流“环保”关怀的政治经济学”,《台湾社会研究季刊》,总第31期,第141页。
89 李培超:《自然的伦理尊严》,南昌:江西人民出版社,2001年版,第122页。
90 曾建平,彭立威:“环境正义:发展中国家的视点”,《哲学动态》,2004年第6期,第27页。
91 熊小青:“人的生存旨趣与环境正义的理性解读”,《赣南师范学院学报》,2005年第1期,第8-9页。
92 王韬洋:“环境正义——当代环境伦理发展的现实趋势”,《浙江学刊》,2002年第5期,第175页。
93 连志展:“谁之自然?由多元文化的观点来反思生态保育运动:以花莲地区为例”,《台湾花莲师范学院多元文化研究所硕士论文》,第10-11页。
94 郑先佑:“环境正义、环境人权和治理的历史渊源与关系”,中国运用伦理学网,http://www.nhu.edu.tw/～society/e-j.htm(2008年9月11日)。
95 罗纳德.德沃金:《认真对待权利》,北京:中国大百科全书出版社,2002年第2版,第228-229页。
96 赵明:《近代中国的自然权利观》,济南:山东人民出版社,2003年版,第9页。
97 张永和:《权利的由来——人类迁徙自由的研究报告》,北京:中国检察出版社,2001年版,第106页。
98 霍尔巴赫:《自然的体系》,上卷,北京:商务印书馆,1994年版,第156页。
99 霍尔巴赫:《政治正义论》,北京:商务印书馆,1994年版,第20页。
100 霍尔巴赫:《普遍道德学》,转引自《西方人权学说》,上卷,成都:四川人民出版社,1994年版,第137页。
102 Victor,David G,and others,eds.,The Implementation and Effectiveness of International Environmental Commitments,Cambridge,Mass.:MIT Press,1998
103 Victor,David G.,The Collapse of the Kyoto Protocol and the Struggle to Slow Global Warming,Princeton,N.J.:Princeton University Press,2001
107 Nordhaus,William D.,“Is the Kyoto Protocol a Dead Duck? Are There Any Live Ducks Around? Comparison of Alternative Global Tradable Emissions Regimes”,Unpublished Paper,version 073198a.wpd.,July 31,1998
108 Bradford,David F.,Improving on Kyoto:Greenhouse Gas Control as the Purchase of a Global Public Good,April 30,2002
109 Schelling,Thomas C.,“What Makes Greenhouse Sense? Time to Rethink the Kyoto Protocol”,Foreign Affairs,vol.81,no.3(May/June),2002,pp.2-9
110 Mckibbin,Warwick,and Peter Wilcoxen,“The Next Step for Climate Change Policy”,Background Paper no.1,Washington,D.C.:Brookings Institution,February 2000
111 Holtz-Eakin,Douglas,and Thomas M.Selden,“Stoking the fires? CO2 Emissions and Ecnomic Growth”,Journal of public Economics,vol.57(January),1995,pp.85-101
112 Alexander Kiss,International Environmental Law,2nd Edition,Transnational Publishers Inc.,2000,p.16
113 中国国家发展和改革委员会:《中国应对气候变化国家方案》,2007年6月,第4-5页。
114 中国国家发展和改革委员会:《中国应对气候变化国家方案》,2007年6月,第4-5页。
115 国家发展改革委员会:《中国国家温室气体清单》,1994年。
116 国家气候变化对策协调小组:《中华人民共和国气候变化初始国家信息通报》,2004年12月,http://www.ccchina.gov.cn/cn/NewsInfo.asp?NewsId=4159(2008年11月20日)。
117 前注113,第6页。
118 前注113,第6-7页。
119 前注113,第8-13页。
120 前注113,第10页。
121 前注113,第11页。
122 Ruixue Quan,“Establishing China's Environmental Justice Study Models”,14 The Georgetown Internaitonal Environmental L.Rev.462,2002,pp.478-480
123 张登巧:“环境正义——一种新的正义观”,《吉首大学学报(社会科学版)》,2006年7月,第27卷第4期,第42页。
124 李培超、王超:“环境正义刍论”,《吉首大学学报(社会科学版)》,2005年4月,第26卷第2期,第31页。
125 王韬洋:“有差异的主体与不一样的环境“想象”——“环境正义”视角中的环境伦理命题分析”,《哲学研究》,2003年第3期,第29页。
126 徐以祥:“气候保护和环境正义——气候保护的国际法律框架和发展中国家的参与模式”,《现代法学》,2008年1月,第30卷第1期,第187-193页。
127[美]约翰·罗尔斯,前注70。
128 叶俊荣:《环境政策与法律》,北京:中国政法大学出版社,2003年版,第71-72页。
129 http://www2.oecd.org/ecoinst/queries/index.htm(September 2008)
130 唐夏韵:“刍议环境税法律制度的构建”,《改革与战略》,2005年第6期,第49页。
131 鲁篱:“环境税——规治公害的新举措”,《法学》,1994年第3期,第36页。
132 杨向英:“我国开征环境税的必要性探讨”,《生态经济》,2003年第4期,第100页。
133 王慧:“我国环境税研究的缺陷”,中国论文下载中心,http://www.studa.net/jingjifa/080312/13092792-1.html(2008年12月1日)。
134 蒋亚娟:“论环境税改革的基石:重塑环境权”,《理论与改革》,2006年第5期,第81页。
135 王萌:“资源税税负对收入公平的影响”,《宏观经济研究》,2008年第11期,第66页。
136 尹力军等:“矿产资源价格扭曲对循环经济发展的影响分析”,《价格月刊》,2008年第3期,第20页。
137 孙钢:“我国开征环境税的难点及建议”,《税务研究》,2008年第8期,第45-46页。
138 马莹:“我国开征环境税的难点及对策分析”,《吉林经济管理干部学院学报》,2005年2月,第19卷,第1期,第40页。
139 张晓燕:“环境税‘双赢'效应对我国环境税制设计的启示”,《环境保护》,2008年第388卷,第13页。
140 余勇:“环境税—何日剑出鞘”,《环境》,2008年第12期,第49页。
141 克鲁蒂拉·费舍尔:《自然环境经济学——商品性和舒适性资源价值研究》,北京:中国展望出版社,1989年版,第32页。
142 同上注,第33页。
143 有林等:《马克思的劳动价值理论》,北京:经济科学出版社,1988年版,第8-9页。
144 约瑟夫.塞尼卡等:《环境经济学》,南宁:广西人民出版社,1986年版,第1页。
145 L.C.罗宾:《论经济科学的性质与意义》,伦敦:麦克米伦,1946年,转引自琼.罗宾逊编:《凯恩斯以后》,北京:商务印书馆,1985年版,第128页。
146 克尼斯.艾瑞斯.德阿芝:《经济学与环境——物质平衡方法》,北京:三联书店,1991年版,第3页。
147 戴维.詹姆斯,赫伊布.詹森,汉斯.奥普斯科尔:《应用环境经济学——经济分析的技术和结果》,北京:商务印书馆,1986年版,第15页。
148 克鲁蒂拉,费舍尔,前注141,第42页。
150 Welch,Eric W.,Allan Mazur,and Stuart Bretschneider,“Voluntary Behavior by Electric Utilities:Level of Adoption and Contribution of the Climate Challenge Program to the Reduction of Carbon Dioxide”,Journal of Policy Analysis and Management,vol.19,no.3,2000,pp.407-425
151 Yuskavage,Robert E.,”Improved Estimates of Gross Product by Industry,1959-94”,Survey of Current Business,vol.76,no.8,pp.135-155,August 1996
152 Mark Lasky,“The Economic Cost of Reducing Emissions of Greenhouse Gases:A Survey of Economic Models”,CBO Technical Paper 2003-03(May 2003)
153 Gravelle,Jane G,the Economic Effects of taxing Capital Income,Cambridge,Mass.:MIT Press,1994
154 Parry,Ian W.H.,“Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions”,Discussion Paper 02-47,Washington D.C.:Resources for the Future,August 2002;Parry,Ian W.H.,and Antonio Miguel Bento,“Tax Deductible Spending,Environmental Policy,and the “Double Dividend” Hypothesis”,Discussion Paper 99-24,Washington D.C.:
171 Wagner,Finanzwissenschaft,3 vols.,Leipzig,1883-1898,ii,sec.103 et seq,
172 Blum,Walter,and Harry J.Kalven Jr.,The Uneasy Case for Progressive Taxation,Chicago:University of Chicago Press,1953;Fagan,Elmer D.,“Recent and Contemporary Theories of Progressive Taxation”,Journal of Political Economics,46(4),1938,pp.457-98;Groves,Harold,Tax Philosophers,Edited by Donald J.Curran.Madison,University of Wisconsin Press,1974;Seligman,Edward,Progressive Taxation,New York:Columbia University Press,1908
173 Lewis,C.S.,Mere Christanity,New York:Macmillan,Collier Books Paperback edition,1943,p.17
174 Musgrave,Richard A.,“Horizontal Equity,Once More”,National Tax Journal 43,1990,pp.113-32
175 Masgrave,Richard A.,“Public Finance and Distributive Justice,in Public Choice”,Public Finance and Public Policy: Essays in Honour of Alan Peacock,edited by David Greenaway and G.K.Shaw,Oxford:Basil Blackwell Ltd.,1985,pp.1-14;Progressive Taxation,Equity,and Tax Design,in Tax Progressivity and Income Inequality,edited by Joel B.Slemrod,Cambridge:Cambridge University Press,1996,pp.341-56;Musgrave,Richard A.,and Peggy B.Musgrave,Public Finance in Theory and Practice,New York:MaGraw-Hill,1976
176 Masgrave,Richard A.,The Theory of Public finance,New York:McGraw-Hill,1959,p.160
177 Kaplow,Louis,“Horizontal Equity:Measures in Search of a Principle”,National Tax Journal 42,2 June,1989,pp.139-54
178 Stein,Herb.,“What's Wrong with the Federal tax System?”,U.S.Congress.House.Committee on Ways and Means,Tax Revision Compendium:Compendium of Papers on Broadening the Tax Base,vol.1,Washington,D.C.:U.S.Government Printing Office,1959,pp.110,114
179 Lutz,Harley,Guideposts to a Free Economy,New York:McGraw-Hill,1945,pp.70,82
180 Lindahl,Erik,“Just Taxation-A Positive Solution”,Classics in the Theory of Public Finance,edited by Richard A.Musgrave and Alan T.Peacock,London:Macmillan,1958,pp.168-76
181 Rosen,Harvey S.,Public Finance,5th ed.,Boston:McGraw-Hill,1999,pp.69-70,206-8
182 Steuerle,C.Eugene,and Jon M.Bakija,Retooling Social Security for the 21st Century:Right and Wrong Approaches to Reform,Washington,D.C.:Urban Institute Press,1994,Chapter 2
183 Barbara H.Fried,“Why Proportionate Taxation?”,Joseph J.Thorndike and Dennis J.Ventry Jr.ed.,Tax Justice-The Ongoing Debate,Washington,D.C.:The Urban Institute Press,2002,pp.149-192
184 Blum,Walter J.,and Harry Kalven Jr.,The Uneasy Case for Progressive Taxation,Chicago:University of Chicago Press,1953
185 Simons,Henry C.,Personal Income Taxation:The Definition of Income as a Problem of Fiscal Policy,Chicago:University of Chicago Press,1938,pp.18-19
186“个税起征点上调方案上报国务院,预计不超过3000元”,《重庆商报》,2008年11月30日,http://news.163.com/08/1130/02/4RVCOFOV0001124J.html(2008年12月3日);王毅:“调整个税起征点不能像挤牙膏”,《西安晚报》,2008年12月1日,http://news.ifeng.com/opinion/200812/1201_23_901022.shtml(2008年12月5日)。
187 C.Eugene Steuerle,“And Equal Justice for All?”,in Joseph J.Thorndike,and Dennis J.Ventry Jr.ed.,Tax Justice-the Ongoing Debate,Washington,D.C.:the Urban Institute Press,2002,pp.253-284,p.266
188 Stein,Herb,“What's Wrong with the Federal tax System?”,U.S.Congress.House.Committee on Ways and Means,Tax Review Compendium:Compendium of Papers on Broadening the Tax Base,vol.1,Washington,D.C.:U.S.Government Printing Office,1959
189 Smith,Adam,The Wealth of Nations,1776,Edited by Edwin Cannan,New York:Putnam,1904,p.185
190 Ibid,p.310
191 Locke,John,Two Treaties of Government,1790,edited by Peter Laslett,Cambridge:Cambridge University Press,1967,p.329
192 Wicksell,Knut,Finanztheoretische Untersuchungen nebst Darstellung des Steuerwesen Schwedens,Jena:Fischer,1886,p.108
193 Mill,John Stuart,Principles of Political Economy,London:Penguin,1848,p.342
194 Tiebout,Charles,“A Pure Theory of Local Expenditures”,Journal of Political Economy 64,1956,pp.416-24
195 Buchanan,James,“An Economic Theory of Clubs”,Economica 32(125),1965,pp.1-14
196 Supra note 192
197 Mueller,Dennis C.,Public ChoiceⅡ,Cambridge:Cambridge University Press,1989
198 Mill,John Stuart,Principles of Political Ecnomy,London:Allen,1848
199 Sidgwick,Henry,The Principles of Political Economy,London:Macmillan,1883,p.562
200 Supra note 198,p.155
201 Carver,Thomas,“The Ethical Basis of Distribution and Its Application to Taxation”,Annals 6,1895,pp.79-99;Edworth,Francis,“The Subjective Element in the First Principles of Taxation”,Quarterly Journal of Economics 24(3),1910,pp.459-70;Pigou,Arthur C.,A Study in Public Finance,London:Macmillan,1928
202 Diamond,Peter,and James Mirrlees,“Optimal Taxation and Public Production”,American Economic Review 61(1),1971,pp.8-27
203 Robbins,Lionel,Nature and Significance of Economic Science,London:Macmillan,1935
204 Blum,Walter,and Harry J.Kalven Jr.,The Uneasy Case for Progressive Taxation,Chicago:University of Chicago Press,1953
205 原海滨:“我国开征环境税的公平性之我见”,《时代经贸》,2008年第8期,第64页。
206 黄俊杰:《纳税者权利保护》,翰芦图书出版有限公司,2004年版,第4页。
207 侯作前:“从税收法定到税收公平:税法原则的演变”,《社会科学》,2008年第9期,第116页。
208 葛克昌:《所得税与宪法》,北京:北京大学出版社,2005年版,第25页。
209 Bentham,Jeremy,An Introduction to the Principles of Morals and Legislation,1789,edited by James H.Burns and Herbert L.Hart,London:Hafner,1970
210 Hobbes,Thomas,Leviathan,1651,edited by C.B.Macpherson,London:Pelican Classics,1968
211 Rawls,John,ATheory of Justice,Cambridge:Harvard University Press,Belknap Press,1971
212 Harsanyi,John,“Cardinal Welfare,Individualistic Ethics,and Interpersonal Comparison of Utility”,Journal of Political Economy 63(4),1955,pp.309-21
213 Supra note 211,p.154
214 Ibid,p.164
215“中国拟于今年开征环境税,三大部委将联合研究方案”,中国发展门户网,http://cn.chinagate.com.cn/environment/2008-01/07/content 9488521.htm(2008年1月7日)。
216 “环保总局酝酿开征环境税,着手落实七项环保政策”,中国发展门户网,http://cn.chinagate.com.cn/environment/2007-09/10/content_8846306.htm(2007年9月10日)。
217 王慧:“中国环境税研究的缺陷”,中国论文下载中心,http://www.studa.net/jingjifa/080312/13092792.html(2008年3月12日)。
218 刘建文、熊伟:《税法基础理论》,北京:北京大学出版社,2004年版,第89页。
219 从中笑:“环境税论略”,《当代法学》,2006年11月,第20卷第6期,第103页。
220 王振宏、刘书云:“资源税过低危及公平”,《瞭望》,2008年第1期,1月7日,第11页。
221 沈彤:“应加快资源税改革步伐”,《中国税务》,2008年第1期,第57页。
222 李文斌、杜海燕:“我国油气资源税费探析”,《财会研究》,2008年第2期,第24页。
223 杨向英:“我国开征环境税的必要性探讨”,《生态经济》,2003年第4期,第100页。
224 商艺:“资源税改革——绿色税收的崭新一页”,《当代经济》,2008年第6期(上),第124页。
225 贾爱玲,马婵娟,“环境税初探”,《法制与社会》,2007年第12期,第174-175,174页
226 王飞:“中美环境税制度比较分析”,《河南商业高等专科学校学报》,2007年9月,第20卷第5期,第80-81页。
227 张梓太:“污染权交易立法构想”,《中国法学》,1998年第3期。
228 王惠:“环境税立法刍议”,《法学家》,2002年第3期,第66页。
229 济南市国家税务局课题组:“对促进工业节能减排税收政策的思考”,《税务研究》,http://www.ctax.org.cn/swqk/swyj/t20081119_497448.shtml(2008年12月30日)。
230 邹国金:“国家出台30余项税收优惠鼓励节能减排”,《中国税务报》,2007年10月25日。
231 Richard D.Morgenstern,"Reducing Carbon Emissions and Limiting Costs 3-4"(Feb.2002),available at http://www.rff.org/climatechangemorganstern.pdf(September 2008)
232 Roberta F.Mann," Waiting to Exhale:Global Wanning and Tax Policy",51 Am.Univ.L.Rev.1135,1209(2002)
233 http://www.worldenergy.com.cn/sefeaturedstories/list.php?catid-267/page-0.htm(December 2008)
234 Roberta Mann,"Beyond Enforcement:Top Ten Strategies for Encouraging Tax Complicance",111 Tax notes 919,922-23(2006)
235 Larry Parker,"Gobal Climate Change:Market-Based Strategies to Reduce Greenhouse Gases 11",Cong.Res.Serv.Issue Brief No.IB97057
236 http://3ren.5d6d.com/thread-1186-1-1.hrml(October 2008)
237 Roberta Mann,"Beyong Enforcement:Top Ten Strategies for Encouraging Tax Complicance",111 Tax Notes 919,922-23(2006)
238 Baranzini A.,Glodemberg J.,Speck S.,A Future for Carbon Taxes,Ecological Economics,2000(32),pp.395-412
239 Larry Parker,“Gobal Climate Change:Controlling CO2 Emissions-Cost-Limiting Safety Values”,Cong.Res.Serv.Rep.no.RS21067(updated Dec.22,2004)
241 陈浩,李芃:“中国征收碳税暂不现实”,《中国21世纪经济报道》,http://news.mainone.com/hangyefenxi/2007-09/116461.htm(2007年9月27日)。
242 马力:“环保部建议征二氧化碳税,促使企业减少二氧化碳排放”,《新京报》,http://news.xinhuanet.com/politics/2008-11/06/content 10313911.htm(2008年11月6日)。
243 魏涛远,格罗姆斯洛德:“征收碳税对中国经济与温室气体排放的影响”,《世界经济与政治》,2002年第8期,第49页。
244 王淑芳:“碳税对我国的影响及其政策相应”,《生态经济》,2005年第10期,第68页。
245 马杰,陈迎:“碳税:减排温室气体的重要税收制度”,《涉外税务》,1999年第10期,第10页。
246 例伟,张希良,周剑,何建坤:“关于碳税问题的研究”,《税务研究》,2008年第3期,总第274期,第21页。
247 中国气候变化国别研究组:《中国气候变化国别研究》,北京:清华大学出版社,2000年版。
248 徐玉高,吴宗鑫,郭元:“一种部分碳税机制的经济分析”,《中国环境科学》,1998年第18卷第6辑,第521页。
249 Grubb M,“Global policies for global problems:the case of climate change”,in Sterner T.eds.,Economic Policies for Sustainable Development,Dordreeht:Kluwer Academic Publishers,1994
250 徐玉高,吴宗鑫,郭元,同前注[248],第522页。
251 UNCTAD,“Combating Global Warming:Study on a Global System of Tradable Carbon Emission Entitlements”,UNCTAD/RDP/DFP1,New York,1992
252 徐玉高,吴宗鑫,郭元,同前注[248],第522-523页。
253 杨鹭:“环境税制的国际比较及其其实”,《当代经理人》,2005年第17期,第17页。
254 唐敬春:“国外环境税的激励与融资功能的冲突及协调”,《税务研究》,2008年第8期,总第279期,第96页。
255 王志文:“西方国家环境税制对我国的借鉴”,《环境保护》,2007年第7期,第75页。
256 高萍:“丹麦‘绿色税收'探析”,《税务研究》,2005年第4期,总第239期,第91-94页。
257 D.W.Pearce,“The Role of Carbon Taxes in Adjusting to Global Warming”,Economic Journal,Vol.101,Issue 407,pp.938-948
258 L.H.Goulder,“Environmental Taxation and the Double Dividend:a Reader's Guide”,International Tax and Public Finance,Vol.2,1995,pp.155-182
259 Reid,Environmental Law:Shifting through the Rubbish,1998,p.238
260吕晨光、周珂:“英国环境保护:命令控制与经济激励的综合运用”,《法学杂志》,2004年第25卷,第42页。
261 Annex B,http://unfccc.int/resource/docs/convkp/kpeng.pdf.(December 2008)
262 Annex Ⅱ,http://europa.eu.int/eur-lex/pri/en/oj/dat/2002/I_130/I_13020020515en00010020.pdf.(December 2008)
263 http://www.defra.gov.uk/environment/climatechange/pubs/ukccp/2000/index/htm.(December 2008)
264 Department for Trade and Industry,Our Energy Future-Creating a Low Carbon Economy,2003
265 Nash,C.,Mackie,P.,Shires,J.and Nellthorp,J.,The Economic Efficiency Case for Road User Charging,London:Department for Transport,2004,http://www.dft.gov.uk/stellent/groups/dft_roads/documents/page/dft_roads_029765.pdf (December 2008)
266 Sansom,T.,Nash,C.A.,Mackie,P.J.,Shires,J.and Watkiss,P.,“Surface Trasport Costs and Charges-Great Britain 1998”,Final Report for the Department of the Environment,Trasport and the Regions,Leeds:Institute for Trasport Studies,University of Leeds,2001
267 Different rates apply for other road vehicles,such as motorbikes,buses and HGVs,http://direct.gov.uk/motoring/owningavehicle/howtotaxyourvehicle/howtotaxyourvehiclearticles/fs/en?content_id=4022118&chk=7jgfmw(January 2009)
268 Blow,L.and Crawford,I.,“The Distributional Effects of Taxes on Private Motoring”,Commentary no.65,London:institute for Fiscal Studies,1997,http://www.ifs.org.uk/comms/comm65.pdf(January 2009)
269 http://customs.hmrc.gov.uk/channelsportalwebapp/downloadfile?contentid=hmce_prodl 024961(January 2009)
270 Hanly,M.,Dargay,J.ang Goodwin P.,“Review of Income and Price Elasticities and the demand for Road Traffic”,London:department for Transport,Local Government and the Regions,2002,http://www.dft.gov.uk/stellent/groups/dft_econappr/documents/pdf/dft_econappr_pdf_028644.pdf(January 2009)
271 Andrew Leicester,The UK Tax System and the Environment,The Institute for Fiscal Studies,2006,pp.37-38
272 http://www.hmrc.gov.uk/stats/taxable_benefits/table_cl.pdf(January 2009)
273 http://www.hmrc.gov.uk/stats/taxable_benefits/4_5_mar06.pdf(January 2009)
274 http://www.defra.gov.uk/environment/statistics/globatmos/download/xls/gafg20int.xls(January 2009)
275 http://customs.hmrc.gov.uk/channelsportalwebapp/downloadfile?contentid=hmce_cl_000505(January 2009)
276 Gillen,D.W.,Morrison,W.G.and Stewart,C.,“Air Travel Demand Elasticticities:Concepts,Issues and Measurement”,Ottawa:Canadian Department of Financ,2004,http://www.fin.gc.ca/consultresp/airtravel/airtravstdy_e.html(January 2009)
277 Pearce,B.and Pearce D.,“Setting Environmental Taxes for Aircraft:A Case Study of the UK”,University College London,CSERGE Working Paper no.GEC 2000-26,http://www.uea.ac.uk/env/cserge/pub/wp/gec/gec_2000_26.pdf (January 2009)
278 http://www.defra.gov.uk/environment/ccl/agreements.htm(January 2009)
279 Energy Tax Act of 1978,Pub.L.No.95-618,sec.301(a)(1)(1978)
280 Crude Oil Windfall Profits Tax Act of 1980,Pub.L.No.96-223(1980)
281 James W.Moeller,“Of Credits and Quotas:Federal Tax Incentives for Renewable Recources,State Renewable Protfolio Standards,and the Evolution of Proposals for a Federal Renewable Portforlio Standard”,15 Fordham Envt'l L.Rev.69,86(2004)
282 Joint Committee on Tacation,“Description and Analysis of tax Provisions Expiring in 1992”,86,JCS-2-92(Jan.27,1992)
283 Pub.L.No.102-486(1992);26 U.S.C.sec.45
284 26 U.S.C.sec.48(2005)
285 26 U.S.C.sec.45(d)(2)(ii)(2005)
286 26 U.S.C.sec.389(c)(4)(2005)
287 26 U.S.C.sec.54(2005)
288 26 U.S.C.sec.38(6)(1),46(2),48(a)93)(A)(i)(2005)
289 Energy Tax Act of 1978,Pub.L.no.95-618,sec.301(a)(1)(1978)
290 Patrick Quinlan,Howard Geller & Steven Nadel,“Tax incentives for Innovative Energy-Efficient Technologies (Updated)”,ACEEE Rep.No.E013 2(2001)
291 26 U.S.C.Sec.136(2005)
292 26 U.S.C.Sec.25C(2005)
293 26 U.S.C.Sec.179D(2005)
294 26 U.S.C.Sec.45L(2005)
295 26 U.S.C.Sec.45M(2005)
296 26 U.S.C.Sec.38(b)(23)(2005)
297 Energy Star 2003 Annual Report at 6,available at www.energystar.gov(January 2009)
298 26 U.S.C.sec.179A(2005)
299 Salvatore Lazzari,“Energy Tax Policy 3”,CRS Report:IB 10054(Aug.24,2001)
300 F.J.Blaise,“What Every Tax Man Should Know About Percentage Depletion”,Taxes:The Tax Magazine,June 1958,p.397
301 Mona L.Hymel,“The United States' Experience with Energy-Based Tax Incentives:the Evidence Supporting Tax Incentives for Renewable Energy 4”,Ariz.Legal Studies Discussion Paper No.06-21(April 2006),available at http://ssrn.com/abstract=896986(January 2009)
302 26 U.S.C.sec.263(a)
303 26U.S.C.sec.167,168
304 26 U.S.C.sec.612
305 26 U.S.C.sec.29
306 26 U.S.C.sec.43
307 26 U.S.C.sec.45
308 26 U.S.C.sec.54(2005)
309 26 U.S.C.secs.48(A) and 48(B)(2005)
310 Adam B.Jaffe,Richard G.Newell & Robert N.Staviins,“A Tale of Two Market Failures:Technology and Environmental Policy”,RFF DP 04-38(October 2004)
311 Ibid
312 Richard G.Newwell & Nathan E.Wilson,“Technology Prizes for Climate Change Mitigation”,RFF DP 05-33(June 2005);Iratu Nitta,“Proposal for a Green Patent System:Implications for Sustainable Development and Climate Change”,16Sustainable Dev.L.& Pol'y 61(2005)
313 Supra note 310,p.17
314 Roberta F.Mann & Mona L.Hymel,“Getting into the Act:Enticing the Consumer to Become“Green”Through Tax Incentives”,36 Envtl.L.rep.10,419,10,422,2006
315 Iratu Nitta,“Proposal for a Green Patent System:Implications for Sustainable Development and Climate Change”,16Sustainable Dev.L.& Pol'y 61(2005)
316 Fred Sissine,“Global Climate change:The Role for Energy Efficiency”,Cong.Res.Serv.Rep.No.RL30414,2000
317 The History of the Electic Power Industry,http://www.eei,org/industry_issues/industry_overview_and_statistics/history/index.htm%20.(January 2009)
318 Public Uitlity Regulatory Policies Act of 1978,Pub.L.No.95-617,92 Stat.3117(codified in scattered sections of 16U.S.C.)
319 Energy Policy Act of 1992,Pub.L.No.102-486,106 Stat.2776(1992);Karen Palmer & Burtraw,“The Environmental Impacts of Electricity Restructuring:Looking Back and Looking Forward”,REF DP 05-07,(April 2005),p.4
320 Palmer & Burrtraw,ibid,p.6
321 Edan Rotenberg,“Energy Efficiency in‘Deregulated'Markets 21”,Yale Law School student Scholarship Series,available at http://1sr.nellco.org/yale/student/papers/14.(January 2009)
322 Cal.Pub.Util.Code,Sec.701.1(c)
323 Southern Cal.Edition Co.,71 F.E.R.C.P61,269,at 62,080(June 2,1995)
324 H.R.6,109th Cong.,1st Sess.(2005),Pub.L.No.109-58(EPAct 2005)
325 Sec.1263,EPAct 2005
326 Sec.1281,EPAct 2005
327 Sec.1253,EPAct 2005
328 Supra note 321
329 Palmer & Burtraw,supra note 319,p.23;see also EIA Electric Power Annual Report 2004 at 4
330 Palmer & Burtraw,ibid,p.15
331 EIA,supra note 329
332 Rudy Perkins,“Electricity Deregulation,Environmental Externalities and the Limitations of Price”,39 B.C.L.Rev.993,1033(1998)
333 Energy Information Administration,Green Pricing and Net Metering Programs,2004
334 Ibid
335 EIA,supra note 329,table 28
336 高鸿业:《西方经济学》(上册),北京:中国经济出版社,1998年版。
337 刘剑文主编:《财政税收法》,北京:法律出版社,1997年版,第180页。
338 张守文:《税法原理》,北京:北京大学出版社,2001年版,第50页。
339 彭志华:“新形势下我国开征环境税的基本构想”,《地方财政研究》,2008年第5期,第24页。
340 “财政部环保总局正研究开征环境税”,《京华时报》,http://finance.sina.com.cn/g/20080308/06594597181.shtml,(2008年3月8日)。
341 杨鹭:“环境税制的过机比较及其启示”,《当代经理人》,2005年第17期,第17期。
342 杨昌明等:《资源环境经济学》,武汉:湖北人民出版社,2002年版,第91-113页。
343 付伯颖等:“美国州一级环境税改革浅析”,《税务》,2009年第9期,第45页。
344 Rawls,John,A Theory of Justice,Cambridge:Harvard University Press,Belknap Press,1971
345 Harsanyi,John,“Cardinal Welfare,Individualistic Ethics,and Interpersonal Comparison of Utility”,Journal of Political Economy 63(4),1955,pp.309-21
346 Supra note 344,p.154
347 Ibid,p.164
348 陈少强、邹敏:“发达国家的环境税及其借鉴”,《中国能源》,2008年9月,第30卷第9期,第7页。
349 毛显强、杨岚:“瑞典环境税——政策效果及其对中国的启示”,《环境保护》,2006年第1期,第91页。
350 唐敬春:“国外环境税的激励与融资功能的冲突及协调”,《税务研究》,2008年第8期,总第279期,第96页。
351 程从军,郭小卉:“论OECD国家绿色税制改革对我国的启示”,《商业时代》,2008年第15期,第36页。
352 L.H.Goulder and S.Schneider,“Induced Technological Change and the Attractiveness of Carbon Dioxide Emissions Abatement”,Resource and Energy Economics,Vol.21,1999,pp.211-253
353 C.Fischer and R.Newell,“Environmental and Techonology Policies for Climate Mitigation”,Discussion Paper 04-05,Resouces for Future,June,2005
354 Bentham,Jeremy,An Introduction to the Principles of Morals and Legislation,1789,edited by James H.Burns and Herbert L.Hart,London:Hafner,1970
355 Hobbes,Thomas,Leviathan,1651,edited by C.B.Macpherson,London:Pelican Classics,1968
[1]世界环境与发展委员会:《我们共同的未来》,王之佳,柯金良等译,长春:吉林人民出版社,1997年版。
[2]中国气候变化国别研究组:《中国气候变化国别研究》,北京:清华大学出版社,2000年版。
[3]乔治·霍兰·萨拜因:《政治学说史》,盛葵阳译,北京:商务印书馆,1986年版。
[4]亚里士多德:《尼各马科伦理学》,北京:中国社会科学出版社,1990年版。
[5]克尼斯.艾瑞斯.德阿芝:《经济学与环境——物质平衡方法》,北京:三联书店,1991年版。
[6]克鲁蒂拉,费舍尔:《自然环境经济学——商品性和舒适性资源价值研究》,北京:中国展望出版社,1989年版。
[7]刘建文、熊伟:《税法基础理论》,北京:北京大学出版社,2004年版。
[8]叶俊荣:《环境政策与法律》,北京:中国政法大学出版社,2003年版。
[9]岸根卓郎:《环境论——人类最终的选择》,何鉴译,南京:南京大学出版社,1999年版。
[10]张永和:《权利的由来——人类迁徙自由的研究报告》,北京:中国检察出版社,2001年版。
[11]戴维.詹姆斯,赫伊布.詹森,汉斯.奥普斯科尔:《应用环境经济学——经济分析的技术和结果》,北京:商务印书馆,1986年版。
[12]有林,郑新立,拱桥:《马克思的劳动价值理论》,北京:经济科学出版社,1988年版。
[13]柏拉图:《理想国》,北京:商务印书馆,1986年版。
[14]洪大用:《社会变迁与环境问题》,北京:首都师范大学出版社,2001年版。
[15]李培超:《自然的伦理尊严》,南昌:江西人民出版社,2001年版。
[16]约瑟夫.塞尼卡等:《环境经济学》,南宁:广西人民出版社,1986年版。
[17]约翰·罗尔斯:《正义论》,何怀宏等译,北京:中国社会科学出版社,1988年版。
[18]罗宾:《论经济科学的性质与意义》,伦敦:麦克米伦,1946年版。
[19]罗纳德.德沃金:《认真对待权利》,北京:中国大百科全书出版社,2002年第2版。
[20]琼.罗宾逊编:《凯恩斯以后》,北京:商务印书馆,1985年版。
[21]翁文刚:《法理学论点要览》,北京:法律出版社,2001年版。
[22]赵明:《近代中国的自然权利观》,济南:山东人民出版社,2003年版。
[23]郑少华:《生态法哲学》,北京:法律出版社,2002年版。
[24]霍尔巴赫:《政治正义论》,北京:商务印书馆,1994年版。
[25]霍尔巴赫:《普遍道德学》,转引自《西方人权学说》,上卷,成都:四川人民出版社,1994年版。
[26]霍尔巴赫:《自然的体系》,上卷,北京:商务印书馆,1994年版。
[27]鲁刚、郑述普编译:《希腊罗马神话词典》,北京:中国社会科学出版社,1984年版。
[1]付璐,李磊:“论环境正义之代内公平”,《行政与法》,2004年第4期。
[2]余勇:“环境税—何日剑出鞘”,《环境》,2008年第12期。
[3]叶名森:“环境正义检视邻避设施选址决策之探讨:以桃园县南区焚化厂设置抗争为例”,台北:国立台湾大学地理环境资源学研究所,2002年。
[4]周辅成:“论中外道德观念的开端”,《论人和人的解放》,上海:华东师范大学出版社,1997年版。
[5]孙钢:“我国开征环境税的难点及建议”,《税务研究》,2008年第8期。
[6]张晓燕:“环境税“双赢”效应对我国环境税制设计的启示”,《环境保护》,2008年第388卷。
[7]张登巧:“环境正义——一种新的正义观”,《吉首大学学报(社会科学版)》,2006年7月,第27卷第4期。
[8]徐以祥:“气候保护和环境正义——气候保护的国际法律框架和发展中国家的参与模式”,《现代法学》,2008年1月,第30卷第1期。
[9]徐玉高等:“一种部分碳税机制的经济分析”,《中国环境科学》,1998年第18卷第6辑。
[10]文同爱:“美国环境正义概念探悉”,《2001环境资源法学国际研讨会论文集》,2001年11月15-17号,福州。
[11]文同爱:“美国环境正义立法评价”,《环境资源法论丛》,第5卷。
[12]曾子旗:“浅谈环境正义”,《社会电子期刊》,2002年,第27期。
[13]曾建平,彭立威:“环境正义:发展中国家的视点”,《哲学动态》,2004年第6期。
[14]李伟,张希良,周剑,何建坤:“关于碳税问题的研究”,《税务研究》,2008年第3期,总第274期。
[15]李培超,王超:“环境正义刍论”,《吉首大学学报(社会科学版)》,2005年4月,第26卷第2期。
[16]熊小青:“人的生存旨趣与环境正义的理性解读”,《赣南师范学院学报》,2005年第1期。
[17]王怡:“自由的观念一绕开一个正义的柠檬”,《读书》,2002年第6期。
[18]王慧:“中国环境税研究的缺陷”,中国论文下载中心,2008年3月12日。
[19]王淑芳:“碳税对我国的影响及其政策相应”,《生态经济》,2005年第10期。
[20]王韬洋:“有差异的主体与不一样的环境“想象”——“环境正义”视角中的环境伦理命题分析”,《哲学研究》,2003年第3期。
[21]王韬洋:“环境正义——当代环境伦理发展的现实趋势”,《浙江学刊》,2002年第5期。
[22]纪骏杰:“我们没有共同的未来:西方主流“环保”关怀的政治经济学”,《台湾社会研究季刊》,总第31期。
[23]蔡守秋:“环境正义与环境安全——二论环境资源法学的基本理念”,《河海大学学报(哲学社会科学版)》,2005年6月,第7卷第2期。
[24]连志展:“谁之自然?由多元文化的观点来反思生态保育运动:以花莲地区为例”,《台湾花莲师范学院多元文化研究所硕士论文》。
[25]郑先佑:“环境正义、环境人权和治理的历史渊源与关系”,中国运用伦理学网,2008年9月11日。
[26]马杰,陈迎:“碳税:减排温室气体的重要税收制度”,《涉外税务》,1999年第10期。
[27]马莹:“我国开征环境税的难点及对策分析”,《吉林经济管理干部学院学报》,2005年2月,第19卷,第1期。
[28]魏涛远,格罗姆斯洛德:“征收碳税对中国经济与温室气体排放的影响”,《世界经济与政治》,2002年第8期。
[29]龚六堂:“贴现因子、偏好和行为经济学”,《财经问题研究》,2004年第8期。
[1]中国国家发展和改革委员会:《中国应对气候变化国家方案》,2007年6月。
[2]国家发展改革委员会:《中国国家温室气体清单》,1994年。
[3]国家气候变化对策协调小组:《中华人民共和国气候变化初始国家信息通报》,2004年12月。
[1]A.Denny Ellerman,Paul L.jaskow,and David Harrison Jr.,Emissions Trading in the U.S.:Experience,Lessons,and Considerations for Greenhouse Gases,Arlington,Va.:Pew Center on Global Climate Change,May 2003
[2]Alexander Kiss,International Environmental Law,2~(nd) Edition,Transnational Publishers Inc.,2000
[3]Baumol,William J.,and Wallace E.Oates,The Theory of Environmental Policy,2~(nd) d.,Cambridge,U.K.:Cambridge University Press,1988
[4]Bentham,Jeremy,An Introduction to the Principles of Morals and Legislation,1789,edited by James H.
[5]Burns and Herbert L.Hart,London:Hafner,1970
[6]Blum,Walter J.,and Harry Kalven Jr.,The Uneasy Case for Progressive Taxation,Chicago:University of Chicago Press,1953
[7]Bradford,David F.,Improving on Kyoto:Greenhouse Gas Control as the Purchase of a Global Public Good,April 30,2002
[8]Cass R.Sunstein,Worst-Case Scenarios,Cambridge,Mass.:Harvard University Press,2007
[9]Clifford Rechtschaffen,Eileen Gauna,Environmental Justice:Law,Policy & Regulation,Carolina Academic Press,2002
[10]Congressional Budget Office,Uncertainty in Analyzing Climate Change:Policy Implications (January 2005)
[11]Crampton,Peter,and Suzi Kerr,Tradable Carbon Allowance Auctions:How and Why to Auction,Washington,D.C.:Center for Clean Air Policy,March 1998
[12]Goulder,Lawrence H.,and Steven H.Schneider,Induced Technological Change,Crowding Out,and the Attractiveness of Carbon Dioxide Emissions Abatement,Stanford,Calif.:Stanford University Institute for International Studies,October 1996
[13]Gravelle,Jane G.,The Economic Effects of taxing Capital Income,Cambridge,Mass.:MIT Press,1994
[14]Hobbes,Thomas,Leviathan,1651,edited by C.B.Macpherson,London:Pelican Classics,1968
[15]Houghton,J.T.,and others,eds.,Climate Change 2001:The Scientific Basis,Cambridge,U.K.:Cambridge University Press,2001
[16]J.A.Riggs,ed.,U.S.Policy on Climate Change:What Next? Aspen,Colo.:Aspen Institute
[17]Jorgenson,Dale W.,and Richard J.Goettle,The Role of Substitution in Understanding the Costs of Climate Change Policy,Arlington,Va.:Pew Center on Global Climate Change,September 2000
[18]Joseph Kruger and William A.Pizer,The EU Emissions Trading Directive:Opportunities and Potential Pitfall,Washington,D.C.:Resources for the Future,April 2004
[19]Koplow,Douglas N.,Federal Energy Subsidies:Energy,Environmental,and Fiscal Impacts,Washington,D.C.:The Alliance to Save Energy,1993
[20]Lewis,C.S.,Mere Christanity,New York:Macmillan,Collier Books paperback edition,1943
[21]Lindahl,Erik,Just Taxation-A Positive Solution,in Classics in the Theory of Public Finance,edited by Richard A.Musgrave and Alan T.Peacock,London:Macmillan,1958
[22]Locke,John,Two treaties of Government,1790,edited by Peter Laslett,Cambridge:Cambridge University Press,1967
[23]Lucas Bergkamp,Liability and Environment:Private and Public law Aspects of Civil Liability for Environmental Harm in an International Context,Kluwer Law International,2001
[24]Luke Cole & Sheila Foster,From the Ground Up:Environmental Racism and the Rise of the Environmental Justice Movement,2001
[25]Lutz,Harley,Guideposts to a Free Economy,New York:McGraw-Hill,1945
[26]Masgrave,Richard A.,The Theory of Public Finance,New York:McGraw-Hill,1959
[27]McCarthy,James J.,and others,eds.,Climate Change 2001:Impacts,Adaptation,and Vulnerability,Cambridge,U.K.:Cambridge University Press,2001
[28]Metz,Bert,and others,eds.,Climate Change 2001:Impacts,Adaptation,and Vulnerability,Cambridge,UK:Cambridge University Press,2001
[29]Mill,John Stuart,Principles of Political Ecnomy,London:Allen,1848
[30]Mueller,Dennis C,Public Choice II,Cambridge:Cambridge University Press,1989
[31]Musgrave,Richard A.,and Peggy B.Musgrave,Public Finance in Theory and Practice,New York:MaGraw-Hill,1976
[32]Nakicenovic,Nebojsa,and Rob Swart,eds.,Emission Scenarios,Cambridge University Press,2000
[33]Newell,Richard,and William Pizer,Discounting the Benefits of Climate Change mitigation:How Much Do Uncertain Rates Increase Valuations? Arlington,Va.:Pew Center on Global Climate Change,2001,December
[34]Nordhaus,William D.and Joseph Boyer,Warming the World:Economic Models of Global Warming,Cambridge,Mass.:MIT Press,2000
[35]Nordhaus,William D.,Warming the World:Economic Models of Global Warming,Cambridge,Mass.:MIT press,2000
[36]Pigou,Arthur C,A Study in Public Finance,London:Macmillan,1928
[37]Rawls,John,A Theory of Justice,Cambridge:Harvard University Press,Belknap Press,1971
[38]Reilly,John M.,Henry D.Jacoby and Ronald G Prinn,Multi-Gas Contributors to Global Climate Change:Climate Impacts and Mitigation Costs of Non-CO2 Gases,Arlington,Va.:Pew Center on Global Climate Change,February,2003
[39]Robbins,Lionel,Nature and Significance of Economic Science,London:Macmillan,1935
[40]Rosen,Harvey S.,Public Finance,5~(th) ed.,Boston:McGraw-Hill,1999
[41]Samuel Freeman,Justice and the Social Contract:Essays on Rawlsian Political Philosophy,Oxford University Press,2007
[42]Schelling,Thomas C,What Makes Greenhouse Sense? Time to Rethink the Kyoto Protocol,Foreign Affairs,vol.81,no.3(May/June),2002
[43]Seligman,Edward,Progressive Taxation,New York:Columbia University Press,1908
[44]Sidgwick,Henry,The Principles of Political Economy,London:Macmillan,1883
[45]Simons,Henry C,Personal Income taxation:The Definition of Income as a Problem of Fiscal Policy,Chicago:University of Chicago Press,1938
[46]Smith,Adam,The Wealth of Nations,1776,Edited by Edwin Cannan,New York:Putnam,1904
[47]Stein,Herb,What's Wrong with the Federal tax System? U.S.Congress.House.Committee on Ways and Means,Tax Review Compendium:Compendium of Papers on Broadening the Tax Base,vol.1,Washington,D.C.:U.S.Government Printing Office,1959
[48]Steuerle,C.Eugene,and Jon M.Bakija,Retooling Social Security for the 21~(st) Century:Right and Wrong Approaches to Reform,Washington,D.C.:Urban Institute Press,1994
[49]Victor,David G.,and others,eds.,The Implementation and Effectiveness of International Environmental Commitments,Cambridge,Mass.:MIT Press,1998
[50]Victor,David G,The Collapse of the Kyoto Protocol and the Struggle to Slow Global Warming,Princeton,N.J.:Princeton University Press,2001
[51]Wagner,Finanzwissenschaft,3 vols.,Leipzig,1883-1898,ii,sec.103 et seq,
[52]Watson,Robert T.,and others,eds.,Land Use,Land-Use Change,and Forestry,2000,Cambridge,UK:Cambridge University Press
[53]Wicksell,Knut,Finanztheoretische Untersuchungen nebst Darstellung des Steuerwesen Schwedens,Jena:Fischer,1886
[54]Groves,Harold,Tax philosophers,Edited by Donald J.Curran.Madison,University of Wisconsin Press,1974
[1]Adam B.Jaffe,Richard G.Newell & Robert N.Staviins,“A Tale of Two Market Failures:Technology and Environmental Policy”,RFF DP 04-38 (October 2004)
[2]Aldy,Joseph E.,Peter R.Orszag,and Joseph E.Stiglitz.,“Climate Change:An Agenda for Collective Action”,Prepared for the Pew Center on Global Climate Change Workshop on the Timing of Climate Change Policies,October 2001
[3]Alley,R.B.,and others,“Abrupt Climate Change”,Science,vol.299 (March 28),2003
[4]Babiker,Mustafa H.,and others,“The Evolution of a Climate Regime:Kyoto to Marrakech”,Report No.82,Cambridge,Mass.:Massachusetts Institute of Technology Joint Program on the Science and Policy of Global Change,February 2002
[5]Babiker,Mustafa H.,Gilbert E.Metcalf,and John Reilly,“Tax Distortion and Global Climate Policy”,Report no.85,Cambridge,Mass.:Massachusetts Institute of Technology Joint Program on the Science and Policy of Global Change,May 2002
[6]Babiker,Mustafa,and others,“The MITE Emissions Prediction and policy Analysis (EPPA) Model:revisions,Sensitivities,and Comparisons of Results”,Report no.71,Cambridge,Mass:Massachusetts Institute of Technology Joint Program on the Science and Policy of Global Change,2001
[7]Baranzini A.,Glodemberg J.,Speck S.,“A Future for Carbon Taxes”,Ecological Economics,2000(32)
[8]Boyd,Philip W.,and others,“A Mesoscale Phytoplankton Bloom in the Polar Southern Ocean Stimulated by Iron Fertilization”,Nature,vol.407 (Octorber 12),2000
[9]Buchanan,James,“An Economic Theory of Clubs”,Economica 32 (125),1965
[10]Burtraw,Dallas,and Michael Toman,“The Benefits of Reduced Air Pollutants in the United States from Greenhouse Gas Mitigation Policies”,Discussion Paper 98-01-REV,Washington,D.C.:Resources for the Future,November 1997
[11]Burtraw,Dallas,and others,“Ancillary Benefits of Reduced Air Pollutants in the United States from Moderate Greenhouse Gas Mitigation Policies in the Electricity Sector”,Discussion Paper 99-51, Washington,D.C:Resources for the Future,September 1999
[12]C.Eugene Steuerle,“And Equal Justice for All?”,in Joseph J.Thorndike,and Dennis J.Ventry Jr.ed.,Tax Justice—the Ongoing Debate,Washington,D.C:the Urban Institute Press,2002
[13]Carver,Thomas,“The Ethical Basis of Distribution and Its Application to Taxation”,Annals 6,1895
[14]Clark,Peter U.,and others,“The Role of the Thermohaline Circulation in Abrupt Climate Change”,Nature,Vol.415 (February 21),2001
[15]Cropper,Maureen L.,Sema k.Aydede,and Paul R.Portney,“Preferences for Life Saving Programs:How the public Discounts Time and Age”,Journal of Risk and Uncertainty,vol.8,1994
[16]Diamond,Peter,and James Mirrlees,“Optimal Taxation and Public Production”,American Economic Review 61 (1),1971
[17]Edan Rotenberg,“Energy Efficiency in 'Deregulated' Markets 21”,Yale Law School Student Scholarship Series,available at http://lsr.nellco.org/yale/student/papers/14.
[18]Edmonds,J.,“Atmospheric Stailization:Technology Needs,Opportunities,and Timing”,2002
[19]Edworth,Francis,“The Subjective element in the First Principles of Taxation”,Quarterly Journal of Economics 24(3),1910
[20]Evan J.Ringquist,“Environmental Justice:Normative Concerns and Empirical Evidence”,see Norman J.Vig,Michael E.Kraft,Environmental Policy in The 1990s:Reform or Reaction,Third Edition,Washington.D.C:A Division of Congressional Quarterly Inc.,1997
[21]F.J.Blaise,“What Every Tax Man Should Know About Percentage Depletion”,Taxes:The Tax Magazine,June 1958
[22]Fagan,Elmer D.,“Recent and Contemporary Theories of Progressive Taxation” ,Journal of Political Economics,46(4),1938
[23]Falkowski,P.,and others,“The Global carbon Cycle:A Test of our Knowledge of Earth as a System”,Science,Vol.290,2001,no.5490 (October 13)
[24]Field,Christopher B.,“Sharing the Gardon”,Science,vol.294 (December 21),2001
[25]Fischer,Carolyn,Ian W.H.Parry,and William A.Pizer,“Instrument Choice for Environmental Protection When technological Innovation Is endogenous”,Discussion Paper no.99-04,Washington,D.C:Resources for the Future,October 1998
[26]Fred Sissine,“Global Climate change:The Role for Energy Efficiency” (Cong.Res.Serv.Rep.No.RL30414) (2000)
[27]Grubb M,“Global Policies for global problems:the Case of Climate Change”,in Sterner T.eds.,Economic Policies for Sustainable Development.Dordreeht:Kluwer Academic Publishers,1994
[28]Harsanyi,John,Cardinal Welfare,“ndividualistic Ethics,and Interpersonal Comparison of Utility”,Journal of Political Economy 63(4),1955
[29]Heal,Geoffrey and Bengt Kristrom,“Uncertainty and Climate Change,Environmental and Resource”,Economics,vol.22
[30]Hoerling,Martin and Arun Kumar,“The Perfect Ocean for Drought”,Science,Vol.299 (January 31),2003
[31]Holtz-Eakin,Douglas,and Thomas M.Selden,“Stoking the fires? CO2 Emissions and Ecnomic Growth”,Journal of public Economics,vol.57 (January),1995
[32]Howarth,Richard B.,“Climate Rights and Economic Modeling”,in Darwin Hall and Richard B.Howarth,eds.,The Long-Term Economics of climate Change:beyond a Doubling of Greenhouse Gas Consentrations,Amsterdam:Elsevier Science B.V.,2001
[33]Iratu Nitta,“Proposal for a Green Patent System:Implications for Sustainable Development and Climate Change”,16 Sustainable Dev.L.& Pol'y 61 (2005)
[34]Jaffe,Adam B.,Richard G Newell,and Robert N.Stavins,“Technological Change and the Environment”,Discussion Paper 00-47,Washington,D.C.:Resources for the Future,October 2000
[35]James W.Moeller,“Of Credits and Quotas:Federal Tax Incentives for Renewable Recources,State Renewable Protfolio Standards,and the Evolution of Proposals for a Federal Renewable Portforlio Standard”,15 Fordham EnvtT L.Rev.69,86 (2004)
[36]Jiil Duggan,“EU Cap-and-Trading Programme,before the Houses Committee on Energy and Commerce”,March 29,2007
[37]Jonathan Baert Wiener,“Gobal Environmental Regulations”,108 Yale L.J.677,682 (1999)
[38]Joseph E.Aldy,Peter R.Orszag,and Joseph E.Stiglitz,“Climate Change:An Agenda for Global Collective Action”,paper prepared for the Pew Center on Global Climate Change's workshop The Timing of Climate Change Policies,Washington,D.C.,October 11-12,2001
[39]Joseph E.Aldy,Scott Barrett,and Robert N.Stavins,“13+1:A Comparison of Global Climate Change Policy Architectures”,Discussion Paper 03-26,Washington,D.C.:Resources for the Future,August 2003
[40]Kaplow,Louis,“Horizontal Equity:Measures in Search of a principle”,National Tax Journal 42,2 June,1989
[41]KeIler,Klaus,and others,“Preserving the Ocean Circulation:Implications for Climate Policy”,Working Paper no.7476,Cambridge,Mass.:National Bureau of Economic Research,January,2000
[42]Larry Parker,“Gobal Climate Change:Controlling CO2 Emissions -Cost-Limiting Safety Values”,Cong.Res.Serv.Rep.no.RS21067 (updated Dec.22,2004)
[43]Larry Parker,“Gobal Climate Change:Market-Based Strategies to Reduce Greenhouse Gases 11”,Cong.Res.Serv.Issue Brief No.IB97057
[44]Luke W.Cole,“Environmental Justice Litigation:Another Stone in David's Sling”,21 Fordham Urb.L.J.532(1994)
[45]MaCarl,Bruce A.,and Uwe A.Schneider,“Greenhouses Gas Mitigation in United states Agriculture and Forestry”,Science,vol.294 (December 21),2001
[46]Mahlman,Jerry D,“The Long Time Scales of Human-Caused Climate Warming:Further Challenges for the Global Policy Proces”,Paper prepared for the Pew Center on Global Climate Change Workshop on the Timing of Climate change Policies,October,2001
[47]Mark Lasky,“The Economic Cost of Reducing Emissions of Greenhouse Gases:A Survey of Economic Models”,CBO Technical paper 2003-03 (May 2003)
[48]Masgrave,Richard A.,“Public Finance and Distributive Justice”,in Public Choice,Public Finance and Public Policy:Essays in Honour of Alan Peacock,edited by David Greenaway and GK.Shaw,Oxford:Basil Blackwell Ltd.,1985
[49]Mckibbin,Warwick,and Peter Wilcoxen,“The Next Step for Climate Change Policy”,Background Paper no.I,Washington,D.C.:Brookings Institution,February 2000
[50]Michael Hoel and Larry Karp,“Taxes and Quotas for a Stock Pollutant with Multiplicative Uncertainty”,Journal of Public Economics,vol.82(2001)
[51]Michaels,Patrick,“Global Warming”,Chaper 47 in Edward H.Crane and David Boaz,eds.,Cato handbook for Congress:Policy Recommendations for the lOf Congress,Washington,D.C.:Cato Institute,2001
[52]MiKibbin,Warwick,and Peter Wilcoxen,“The Role of Economics in Climate Change Policy”,Journal of Economic Perspectives,vol.16,no.2 (Spring) 2002
[53]Mona L.Hymel,“The United States' Experience with Energy-Based Tax Incentives:the Evidence Supporting Tax Incentives for Renewable Energy 4”,Ariz.Legal Studies Discussion Paper No.06-21 (April 2006),available at http://ssrn.com/abstract=896986
[54]Musgrave,Richard A.,“Horizontal Equity,Once More”,National Tax Journal 43,1990
[55]Newell,Richard G,Adam B.Jaffe,and Robert N.Stavins,“The Induced Innovation Hypothesis and Energy-Saving Technological Change”,Discussion paper 98-12 (revised),Washington D.C.:Resources for the Future,October 1998
[56]Nordhaus,William D.,and David pop,“What Is the Value of Scientific Knowledge? An Application to Global Warming Using the PRICE Model”,Energy Journal,vol.18,no.1,1997
[57]Nordhaus,William D.,“Is the Kyoto Protocol a Dead Duck? Are There Any Live Ducks Around? Comparison of Alternative Global Tradable Emissions Regimes”,Unpublished Paper,version 073198a.wpd.,July 31,1998
[58]Nordhaus,William D.,“To Tax or Not to Tax:Alternative Approaches to Slowing Global Warming”,Review of Environmental Economics and Policy,vol.1,no.1 (Winter 2007)
[60]Oates,Wallace B.,“Taxation and the Environment:A Case Study of the United States”,Unpublished manuscript,Department of Economics,University of Maryland,College Park,May 1992
[61]Papathanasiou,Demetrios,and Dennis Anderson,“Uncertainties in responding to Climate Change:On the Economic Value of Technology Policies for Reducing Costs and Creating Options”,Energy Journal,vol.22,no.3,2001
[62]Parry,Ian W.H.,“Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions”,Discussion Paper 02-47,Washington D.C.:Resources for the Future,August 2002
[63]Parry,Ian W.H.,and Antonio Miguel Bento,“Tax Deductible Spending,Environmental Policy, and the “Double Dividend” Hypothesis”,Discussion Paper 99-24,Washington D.C.:Resources for the Future,February 1999
[64]Patrick Quinlan,Howard Geller & Steven Nadel,“Tax incentives for Innovative Energy-Efficient Technologies (Updated)”,ACEEE Rep.No.E013 2 (2001)
[65]Pearson,Paul N.and Martin R.Palmer,“Atmospheric carbon Dioxide Concentrations over the Past 60 Million Years”,Nature,vol.406 (August 17),2000
[66]Pizer,William A.,“Choosing Price or Quantity Controls for Greenhouse Gases”,Climate Issues Brief no.17,Washington D.C.:Resources for the Future,July 1999
[67]Pizer,William A.,“Combining Price and Quantity Controls to Mitigate Global Climate Change”,Journal of Public Economics,vol.85 (2002)
[68]Pizer,William A.,“Optimal Choice of Policy Instrument and Stringency Under uncertainty:the Case of Climate Change”,Working Paper no.98-XX,Washington D.C.:Resources for the Future,August 1998
[69]Pizer,William A.,“Prices vs.Quantities Revisited:The Case of Climate Change”,Working Paper no.98-02,Washington D.C.:Resources for the Future,Octorber 1997
[70]Popp,David,“Induced Innovation and Energy Prices”,Working Paper no.8284,Cambridge,Mass.:national Bureau of Economic Research,May 2001
[71]“Progressive Taxation,Equity,and Tax Design”,in Tax Progressivity and Income Inequality,edited by Joel B.Slemrod,Cambridge:Cambridge University Press,1996,
[72]Richard D.Morgenstern,“Reducing Carbon Emissions and Limiting Costs 3-4” (Feb.2002),available at http://www.rff.org/climatechangemorganstern.pdf
[73]Richard G Newell and William A.Pizer,“Regulating Stock Externalities Under Uncertainty”,Journal of Environmental Economics and Management,vol.45 (2002)
[74]Richard G.Newwell & Nathan E.Wilson,“Technology Prizes for Climate Change Mitigation”,RFF DP 05-33 (June 2005)
[75]Robert D.Bullard,Glenn S.Johnson,“Environmental Justice:Grassroots Activism and Its Impact on Public Policy Decision Making”,Journal of Social Issues,2000,vol.3
[76]Robert R.Kuehn,“A Taxonomy of Environmental Justice”,30 Environmental Law Reporter 10,681 (2000)
[77]Roberta F.Mann & Mona L.Hymel,“Getting into the Act:Enticing the Consumer to Become “Green” Through Tax Incentives”,36 Envtl.L.rep.10,419,10,422,2006
[78]Roberta F.Mann,“Waiting to Exhale:Global Warming and Tax Policy”,51 Am.Univ.L.Rev.1135,1209(2002)
[79]Roberta Mann,“Beyond Enforcement:Top Ten Strategies for Encouraging Tax Complicance”,111 Tax notes 919,922-23 (2006)
[80]Rudy Perkins,“Electricity Deregulation,Environmental Externalities and the Limitations of Price”,39 B.C.L.Rev.993,1033(1998)
[81]Ruixue Quan,“Establishing China's Environmental Justice Study Models”,14 The Georgetown Internaitonal Environmental L.Rev.462,2002
[82]Salvatore Lazzari,“Energy Tax Policy 3”,CRS Report:IB 10054 (Aug.24,2001)
[83]Schimel,D.S.,and others,“Recent Patterns and Mechanisms of Carbon Exchange by Terrestrial Ecosystems”,Nature,2001,vol.414 (November 8)
[84]Shackleton,Robert G,and others,“The Efficiency Value of Carbon Tax Revenues”,Energy Modeling Forum Working Paper no.128,Stanford,Calif:Energy Modeling Forum,Standord University,January 1993
[85]Sholes,R.J.,and I.R.Noble,“Storing Carbon on Land”,Science,vol.294 (November 2),2001
[86]Sutherland,Ronald J.“No Cost'Efforts to Reduce Carbon Emissions in the United States:An Economic Perspective”,Energy Journal,vol.21,no.3,2000
[87]Tiebout,Charles,“A Pure Theory of Local Expenditures”,Journal of Political Economy 64,1956
[88]Veizer,Jan,Yves Godderis,and Louis M.Francois,“Evidence for Decoupling of Atmospheric CO2 and Global Climate during the Phanerozoic Eon.”,Nature,2000,Vol.408 (December 7)
[89]Weart,Spencer R.,“The Discovery of the Risk of Global Warming”,Physics Today,1997,Vol.50,no.1 (January)
[90]Webser,M.D.,“The Curious Role of 'Learning' in Climate Policy:Should We Wait for More Data?”,Energy Journal,vol.23,no.2,2002
[91]Webster,Mort and others,“Uncertainty Analysis of Climate Change and Policy Response”,Report no.95,Cambridge,Mass.:Massachusetts Institute of Technology Joint Program on the Science and Policy of Global Change,December,2002
[92]Weitzman,Martin L.,“Gamma Discounting”,American Ecnomic Review,vol.91,no.l,2001
[93]Weitzman,martin L.,“Prices vs.Quantities”,Review of Economic Studies,vol.41,no.4,1974
[94]Weitzman,Mattin L.,“Just Keep Discounting,But...”,in Paul R.Portney and John p.Weyant,eds.,Discounting and Intergenerational Equity,Washington D.C.:Resources for the Future,1999
[95]Welch,Eric W.,Allan Mazur,and Stuart Bretschneider,“Voluntary Behavior by Electric Utilities:Level of Adoption and Contribution of the Climate Challenge Program to the Reduction of Carbon Dioxide”,Journal of Policy Analysis and Management,vol.19,no.3,2000
[96]Wigley,T.M.L.,R.Richels,and J.A.Edmonds,“Economic and Environmental Choices in the Stabilization of Atmospheric CO2 Concentrations”,Nature,vol.379 (January 18),1996
[97]Yuskavage,Robert E.,“Improved Estimates of Gross Product by Industry,1959-94”,Survey of Current Business,vol.76,no.8,August 1996
[98]Barbara H.Fried,“Why Proportionate Taxation?”,in Joseph J.Thorndike and Dennis J.Ventry Jr.ed.,Tax Justice—The Ongoing Debate,Washington,D.C.:The Urban Institute Press,2002
[1]Agreement of 3 December 1976 concerning the Protection of the Rhine against Pollution by Chlorides,Tractatenblad 1977/33,in force for the Netherlands since 5 July 1985
[2]Brandon Mitchener,“EU Vote May Bolster Law to Punish Polluters”,Wall Street Journal Europe,A2 Tuesday,April 29,2003
[3]Commission of the European Communities,Communication from the Commission to the Council and Parliament and the Economic and Social Committee:Green Paper on Remedying Environmental Damage,Brussels,14 May 1993,COM (93) 47 Final
[4]Commission of the European Communities,Community Guidelines on State Aid for Environmental Protection,94/C 72/03.OJ C 72/3 (10.3.94)
[5]Congressional Budget Office,“Who Gains and Who Pays Under Carbon-Allowance Trading?”,The Distributional Effects of Alternative Policy Designs,June 2000;“An Evaluation of Cap-and-Trade Programs for Reducing U.S.Carbon Emissions”,June 2001;“Reducing Gasoline Consumption:Three Policy options”,November 2002
[6]Convention on the Protection of the Rhine.Done at Rotterdam,January 22,1998.Federal Republic of Germany,France,Luxembourg,the Netherlands,Switzerland,and the European Union
[7]Deparrment of Energy of United States,CO2 Capture,Reuse,and Storage Technologies for Mitigating Global Climate Change:A White paper,DOE Order no.DE-AF22-96PC01257,prepared by Howard Herzog and others at the Massachusetts Institute of Technology Energy Laboratory,January 1997
[8]Environmental Protection Agency,Acid Rain 2005 Progress Report,EPA-430-R-06-15,October 2006 Environmental Protection Agency,Information Collection Request Renewal for the Acid Rain Program Under the Clean Air Act Amendments Title IV,July 26,2006
[9]Interlaboratory Working Group,Scenarios for a Clean Energy Future,ORNL/CON-476 and LBNL-44029,Oak Eidge,Tee.,and Berkeley,Calif.:Oak Ridge National Laboratory and Lawrence Berkeley National Laboratory,November 2000
[10]Joint Committee on Tacation,Description and Analysis of tax Provisions Expiring in 1992 86,JCS-2-92 (Jan.27,1992)
[11]OECD and the Environment,Paris 1986,at 24
[12]OECD Recommendation of 14th November 1974 on the Implementation of the Polluter Pays Principle,C(74)223
[13]OECD Recommendation of the Council on the Application of the Polluter-Pays Principle to Accidental Pollution,adopted by the Council at its 712~(th) session on 7~(th) July 1989,C(89)88 Final
[14]Principles of Environmental Justice,Proceddings,the First National People of Color Environmental Leadership Summit,xiii,October 24-27,1992
[15]Rio Declaration on Environment and Development (1992)
[16]UNCTAD,Combating Global Warming:Study on a Global System of Tradable Carbon Emission Entitlements.UNCTAD/ RDP/ DFP1,New York,1992