efficiency criterion 效率准则 effluent tax 废物税 eight-grade progressive rates levied on income in excess of specific amounts 八级超额累进税 ..
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It gradually emerges on 1950's. This article embarks from the taxation theory, elaborates second-best taxation theory’s principle, researches second-best environmental taxation about our automobile effluent tax.
本文首先从税收理论出发,详细阐述了次优课税的作用机制,在此基础上对我国的汽车排污税问题进行了研究。
参考来源 - 基于次优理论的排污税研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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