期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：1
语种：English
出版社：Ovidius University Press
摘要：In this paper we try to argue why the environmental tax reform should be welcome,especially in our times of economic and financial instability. Therefore,we first state some principles of welfare economics concerning the environment and also remind the debate and outcomes on the double dividend paradigm. Then we briefly review and analyse the main instruments of environmental fiscal policy and their potential impact on public finances. We are now able to figure and analyse the main objectives,outlooks and issues of implementing a green tax reform in the European Union. In the end are some conclusions and recommendations for an effective environmental taxation in Romania.
关键词：tax reform;public finance;marginal social damage;environmental;double dividend
