中文摘要：

环境保护“费改税”是我国当前税收制度改革的一项重要内容。本文在一个污染外部性新经济地理模型框架内，研究了市场失灵状态下“配套型”环境税、技术进步与污染治理之间的逻辑机理。结果显示：污染的外部性必然导致市场失灵；基于差异化税率的配套型环境税有助于实现福利视角的帕累托改进与区域差距收敛；在技术进步率、污染系数等外生条件既定情形下，环境税的双重红利效应显著存在；但是只有超越临界值的技术进步才能产生持续的双重红利。

英文摘要：

The transform from environmental charge to environmental tax is an important content of China＇s current tax system reform. In this paper, we build a new economic geog- raphy model including pollution externality. We studied the logic mechanism between sup- porting environment tax policy selection, technological progress and pollution control, improving the social welfare under the market failure situation. The results show： the pollu- tion externality will inevitably lead to market failure; combined tax policy of environmental tax are good to realize Pareto improvement and narrow regional gap; given the unchanged rate of technology progress, pollution index and other external conditions, the double dividend effect of environmental tax can exist; only the technological progress that beyond the critical value will produce the sustained double dividend.