Study of tax incentives to integrate the low-carbon society with the recycling-oriented society

在欧盟，每个成员国都根据其政策或社会背景征收环境税。然而，由于这种税收安排具有不确定的成本效益和特定于国家的侧重点，有可能扭曲公平和支付能力原则。从理论上讲，所谓的环境税改革的双重红利(ETR)可以有效地弥补这些缺陷，并为生态税创造社会共识。然而，应用双股利理论可能会带来有限解决方案的风险。相反，将监管和排放交易结合在一起的混合方法在实现环境政策目标方面会更有效。

In the EU, each member state bases its environmental taxes according to its policy or social background. However, this tax arrangement, because of its uncertain cost effectiveness and state-specific focus, risks distorting the principles of equity and ability to pay. In theory, the so-called double dividend of environmental tax reform (ETR) is effective in compensating such defects and creating social consensus for eco-taxes. However, application of the double-dividend theory might carry with it the risk of a limited solution. Instead, both a hybrid method that combines regulations and emissions trading would be more effective in attaining the goals of environmental policy.