证券交易税是一种行为税还是流转税还存在争议，而且其功能也需谨慎定位。
Whether the securities transaction tax is a behavior tax or a transaction tax has being disputed, moreover, its function also needs to be qualified carefully.
这或许是指要实施像塑料税这种会增加破坏环境行为的成本的政策，或者要全面禁用一次性塑料。
This might mean implementing policy such as a plastic tax that adds a cost to environmentally problematic action, or banning single-use plastics altogether.
一种手段是使用微观经济学的个案研究来观察消费者行为对从量税退税及减税的反应。
One approach is to use microeconomic case studies to examine consumer behaviour in response to specific tax rebates and cuts.
应用推荐