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On Environment Tax

ZOU Ai-yong,WANG Chun-xia(Northwest University of Political Science and Law,Xi'an 710063,China)  
As an increasingly important component of economic system Environment tax has been given more and more attention to,but there are still some doubts about the definition of environment tax,effectiveness,comparative tax rates,tax attribution,collection methods and tax expenditures.Because of this,the present paper analyzes the above doubts one by one on the basis of reviewing the origin of the environment tax to further explore issues related to environment tax.
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