Based on a series of theoretical study of Pigou tax
principle, polluter pays principle(PPP), double dividend theory, tax incidence and tax burden transfer,
carbon tax excess burden, and the Laffer curve, this article determines the
design of essential elements involved in carbon tax system, including the scope
of carbon tax, the objects of Taxation, the tax payer, the tax link, the tax
rate, and the tax preference, etc. Meanwhile, some principles are proposed when
implementing strategies, that is, the principle of combination of efficiency
and equity, the principle of tax rate dynamic adjustment, and the principle of
tax neutrality.
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