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中文摘要：
本文对国外有关碳税政策效应的理论研究进行了系统的回顾和梳理,分析了碳税的环境效应、经济效应、分配效应和福利效应,并比较了碳税与能源税、排污许可证交易制度在碳减排效果和政策成本方面的区别。本文分析表明,中国要实施碳税应充分借鉴国际经验和现有研究成果,并要结合我国经济社会的发展状况,作出进一步的理论分析与实证研究。碳税政策的制定,既要考虑自身的多重效应,又要仔细分析它与其他政策工具之间的相互影响。
英文摘要：
This paper systemically reviews theoretical research abroad on carbon tax policy,analyzes the environmental effect,economic effect,distribution effect and welfare effect of carbon tax policy,and compares the difference among the carbon tax policy,the energy tax policy and the emission trading institution in terms of the effectiveness of carbon reduction and implementing cost.This analysis indicates that the implementation of carbon tax policy should study international experience and research findings,together with the consideration of economic and social environment in China,to carry on further theoretical and empirical research.To institute a carbon tax policy,we should consider not only the multiple effect of policy itself,but also the interactive effect with other policies.
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