环境税背景下旅游经济与旅游生态环境效应研究
|
摘要
世界各国关于发展问题的共识越来越清晰，在追求经济发展的同时，越来越关注生态环境的变化。各国经济的高速增长，带给民众的经济利益已不再是人们对生活的唯一奢望，在经济支撑的前提下，更多地关注生活的质量和品位。而外出旅游恰恰是人们高层次需求的集中体现，随着社会、经济的发展旅游业逐步发展壮大也证实了这一点。一方面各地旅游开发与规划如火如荼，另一方面林地践踏、物种减少等生态失衡现象日益严重，旅游规模的扩大与生态环境的有限性之间的矛盾逐渐成为我国乃至全球的一对突出矛盾，生态环境在旅游经济发展中担负着双重责任，既是旅游产品生产所依赖的源泉，又是旅游消费的废物容纳器，面对双重压力，生态环境危机越来越影响甚至阻碍旅游经济的发展。
在环境税出台的呼声中，在费改税的改革浪潮中，如何从经济角度更好地补偿生态环境效益是值得深入研究的课题。基于旅游业迅速发展对社会经济、生态环境等诸方面带来的负面影响的忧虑，尤其是在构建资源节约型、环境友好型社会，倡导绿色发展的大背景下，本文立足于旅游业发展带来的经济及生态环境影响，着眼于旅游业的可持续发展，研究环境税对旅游经济系统和生态环境系统的影响以及对二者的关系协调，探讨旅游业可持续发展的环境税调节机制，既有理论上的拓展，又有实践上必要。
税收作为一种利润调节机制，环境税是一种经济环境手段，其本质是调节经济和环境效益，环境税的双重红利理论也被广泛认可，尤其在发达国家。为了调节环境与经济之间的矛盾关系，西方一些国家已经进行了许多有关环境税的理论探讨和实践验证。面对旅游业发展带来的对旅游资源与生态环境的消耗和改变，本研究探讨了环境税对旅游经济与生态环境矛盾关系调节的理论机制，丰富与扩展环境税的理论内涵和影响范围；并且将旅游生态环境这项公共物品纳入旅游经济效益评估体系，进一步探讨旅游业发展在经济与生态环境领域的影响以及这两个子系统之间矛盾调解的实现机制。
旅游业是世界性的产业，面对全球一体化的趋势和日益增长旅游客源市场，中国的旅游资源人均占有量比较薄弱且旅游环境容量也非常有限，如何在旅游资源与生态环境约束下实现旅游经济增长和生态环境永续利用是我国中长期规划中所重点关注的问题，也是社会发展的基本保证和要求。通过对环境税收的宏观考察和微观研究，本项研究就环境税这一新兴的环境规制工具在中国旅游业发展中就其应用模式提出相应建议；并结合本国国情有条件地选择和借鉴其他国家在旅游环境税收方面的成功经验，给出在环境税收体制改革、环境税的设计以及环境效应评估等方面的参考和借鉴；从环境税的角度为中国旅游业可持续发展的战略选择提供政策性建议。
本研究从理论研究、调控机制、实证分析、政策建议四个方面开展研究，以理论指导实践，以实践验证理论。综合运用管理学、经济学、社会学、统计学等相关学科的理论，采用定性定量、比较分析、动态模拟、系统动力学、实证研究等方法进行研究，构建了旅游环境税征收的理论框架与实现机制。从对旅游业发展带给经济系统和生态环境系统的分别影响效应入手，到引入环境税后两大系统效益重新评估，明析环境税这一杠杆对旅游经济与旅游生态环境效益的调节作用，从而寻找调节二者矛盾的有效可行之途径，获得两大系统的协调发展，为我国旅游业的可持续发展献计献策，为我国旅游业环境税的征收提供可行性建议和思路，也有助于最终实现旅游业的可持续发展。
本项研究的主要内容包括以下几个方面：
第一、环境税收及旅游环境相关理论分析。主要梳理了环境税产生的理论基础，包括生态补偿理论、外部性理论、庇古税理论。基于这些理论，环境税得以产生并被发展运用；由于双红利理论的支撑，环境税才有其存在的意义；可持续发展理论和旅游环境承载力理论为环境税在旅游业发挥作用奠定了基础，这些理论为旅游环境税的提出和构建提供了理论支撑。
第二、国外推行环境税的概况与模式探讨。主要介绍和探讨了西方发达国家旅游税目的实施状况，并对美国、加拿大、瑞典、丹麦、爱尔兰、芬兰等北美西欧国家在实施环境税方面的政策进行介绍和总结，对其实施效果做出评价。得出结论：旅游环境税的实施对旅游业得以持续发展有着重大意义；环境税政策体系的完善，全民素质及环保意识的培养等方面都值得推广和学习。我国旅游业的环境税收几乎处于空白，但对生态环境的未来充满憧憬，对环境税的出台充满期望，为下文的展开做好铺垫。
第三、旅游业的经济地位及与生态环境的关系分析。分析了发展旅游业对经济及生态环境的正负面影响，旅游经济与生态环境这两大系统的相互影响关系；重点分析了旅游业发展对经济的贡献，利用旅游乘数理论分析了不同发达程度的国度及社会经济制度对旅游乘数效应的影响；定量衡量了目前我国旅游业发展对经济的贡献；从旅游经济与生态环境两大系统的良性互动与矛盾冲突分析入手，探讨了旅游经济与旅游生态环境这两大系统之间矛盾的原因所在，最后总结出旅游业发展不可避免地对生态环境产生破坏，但是，旅游业是经济贡献大而生态环境影响相对较小的行业，调节生态环境与经济之间矛盾的经济手段是环境税收。
第四、环境税对旅游经济与环境效应影响分析。首先利用旅游增加值的测算方法对环境税征收前后的旅游宏观经济效益进行对比分析，用成本收益核算方法分析微观层面环境税对企业经济效益的影响，得出环境税征收在短期内会减少经济效益的增长；由于征收环境税而增加了对环境保护投入，环境保护意识的加强及对环境的保护会改善环境效益，以巴特勒的生命周期理论为基础，对环境税征收平衡环境效益的机理进行探讨和效果模拟；利用环境税的双红利效应，探讨环境税调整旅游经济系统和生态环境系统的原理，模拟环境税对这两大系统的调控与改善。
第五、实证分析。从数据的完整性和可获得性等方面考虑，选区典型景区——泰山风景区进行实证研究。设计三种征税方案，比较环境税对经济效益的影响；环境税征收对环境效益的改善，模拟环境税对经济及生态环境这两大系统的调控，得出结论：环境税在短期内使经济效益增速放缓，环境效益提升，从长远看来，能促进经济与生态环境和谐共生，有利于旅游业可持续发展。
第六、我国旅游环境税的构建思路及实施的对策建议。首先从理论角度总结了基于可持续发展指导下的我国旅游环境税实施的原则与思路；在借鉴国外环境税经验的同时，结合我国国情理顺和构建旅游环境税体系，明确指出我国旅游环境税的实施路径，并从引入基础、实施依据、实施保障、实施渠道、加强旅游业绿色管理等角度提出我国环境税实施的相关建议。
本文的核心内容就是将环境税这个新生事物纳入旅游业发展过程中，探讨其分别对经济效益、生态环境效益这两大系统的作用与影响，从理论上探讨对这两大系统的调控机理，并用系统动力学方法进行实证研究，得出结论环境税是调节旅游经济与生态环境系统矛盾的有力手段，对旅游业可持续发展有巨大促进作用。
本文共包括八章。第一章为绪论；第二章为国内外关于该论题的研究综述与实践借鉴，一方面对以往研究进行总结述评，另一方面对国外推行环境税的现状及模式进行总结，为我国引入和出台环境税提供实证经验；第三章对环境税及旅游环境相关理论进行梳理，主要奠定旅游环境税产生的理论根基；第四章分析了旅游业的经济地位以及与旅游生态环境的关系，分析了旅游业发展对经济与生态环境的正负面影响以及二者之间的对立统一的辩证关系；第五章引入环境税分别对旅游经济效益和旅游生态环境效益影响分析，以及对二者的调控模拟；第六章以泰山风景区为例进行实证研究。第七章为我国旅游环境税的构建和实施的政策建议；第八章为结论与展望。
Opinion on development issues is increasingly clear. Countries in the world are more andmore concerned about the changes in ecological environment with economic development.Economic interest is no longer the only wishful thinking of people brought by high-speedgrowth of national economy. People are more attention to the quality and taste of the life inthe premise of economic support. Travel is precisely the concentrated expression of thepeople's demand for high-level. It is also confirmed with social and economic developmentand tourism industry grown gradually. On the one hand, Tourism Development and Planningare in full swing; on the other hand, woodland trampling, loss of biodiversity and otherecological imbalances are growing. Contradiction between expansion of the scale of tourismand limited nature ecological environment is becoming a prominent contradiction of ourcountry and even the world. Ecological environment charged with dual responsibility in thedevelopment of tourism economy; it is source of tourism products and also is wasteaccommodating of tourism consumption. Facing the dual pressures, ecological environmentcrisis is increasingly influencing or even hinder the development of tourism economy.
Under the background of calling for the introduction of environmental taxes and in thereform wave of fee to tax, It is worthy of further study topic that how to compensate for theecological environmental benefits from an economic point of view. Based on concerns aboutthe negative impact on the socio-economic, ecological and environmental aspects caused bythe rapid development of tourism, especially in the background to build a resource-saving andenvironment-friendly society; and to promote green development, this paper based on theeconomic and ecological environmental impact by tourism development, focusing on thetourism sustainable development, researched the impact of the environment tax on the tourismeconomy and ecological environment system and the relationship coordination; exploredenvironmental tax adjustment mechanism of sustainable tourism development, boththeoretical expand and practically necessary.
As a profit adjustment mechanism, environmental tax is a means of economicenvironment. Its very nature is to adjust economic and environmental benefits. Doubledividend theory of environmental taxes has also been widely recognized, especially indeveloped countries. In order to adjust the contradictory relationship between environmentand economy, some western countries have made exploration of environmental taxes intheories and practice. Facing consumption and change of tourist resources and ecological environment with tourism development, this study explored theoretical mechanism ofregulation of contradictory relationship between tourism economy and ecologicalenvironment by the environmental taxes; rich and extended theory meaning and influencescope of environmental tax; and brought the items of tourism ecological environment intotourism economic evaluation system; to further explored implementation mechanisms forconflict mediation in the development of the tourism industry in the field of economic andecological environment as well as between the two subsystems.
Tourism is a global industry, in face of globalization trends and the growing touristmarket, per capita consumption is relatively weak in China tourism resources and tourismenvironmental capacity is also very limited. How to realized tourism economic growth andecological environment sustainable utilization under the constraints of tourism resources andecological environment is the focus issue in our long-term planning, but also it is basicguarantee and requirements of social development. By macroscopic Investigation andmicroscopic study of environmental tax, this study put forward some recommendations aboutthe application mode of the environmental regulation tools------environmental taxes indevelopment of China tourism industry; and to national circumstances, conditional choice andlearn from other countries successful experience in the tourism environment tax aspects,given reference for the environmental tax reform, environmental tax design andenvironmental effects assessment; provided policy recommendations and strategic choice forsustainable development of tourism in China from the point of view of environmental taxes.
This study carry out research from four areas： Theoretical research, the regulatorymechanism, empirical analysis and policy recommendations, from theory to practice, andpractice proven theory. Comprehensive use of the theory of management, economics,sociology, statistics, and other related disciplines, use method of qualitative and quantitative,comparative analysis, dynamic simulation, system dynamics, empirical research study,constructed theoretical framework of the tourism environment tax levy and implementationmechanism. From impact effects brought to economic system and ecological environmentsystem by development of the tourism industry, introduced into environment tax and madere-evaluate to the two major systems effective, clearly analyses of leverage of environmentaltax on regulatory role of tourism economy and tourism ecological environmental benefits, inorder to find a feasible and effective way of regulating both contradictory, come tocoordinated development of the two major systems, brainstorming for the sustainabledevelopment of China's tourism industry, and to provide feasibility recommendations and ideas for tourism environmental taxes, also contribute to sustainable development of tourism.
The main contents of this study include following aspects:
First, analyses theories of environmental tax and tourism environment. This partanalyzed environmental taxes theoretical basis, including ecological compensation theory,externalities theory and Prigogine tax theory. Based on these theories, environmental taxes aregenerated and used with development; supported by the theory of the double bonus,environmental taxes have significance of its existence; Sustainable development theory andtourism environment laid capacity theory foundation for environmental taxes playing a role inthe tourism industry; and analyzed enlightenment to this study of these theories.
Second, discuss about overview and mode of implementation of environmental taxesabroad. Describes and discusses the status of implementation of tourism environmental taxesof Western developed countries, introduced and summarized implementation policy oftourism environmental tax in North America and Western Europe countries, such as UnitedStates, Canada, Sweden, Denmark, Ireland, Finland and so on, evaluated its implementationeffect. Arrival at the conclusion: the implementation of tourism environment tax is of greatsignificance to sustain development of tourism; it worthy learning and promotingimprovement of the environmental tax policy system, the quality of the people and culture ofenvironmental awareness. China tourism environmental tax is nearly blank, but filled with avision for the future of the ecological environment, is full of expectations, introduction ofenvironmental taxes paved the way to expand below.
Third, discuss the analysis of the relationship between tourism economy and ecologicalenvironment. Analyzed positive and negative impacts of development of tourism on economyand ecological environment, and the interaction relationship of these two systems of tourismeconomy and ecological environment; analyzed economic contribution of tourismdevelopment, used tourism multiplier theoretical to analyze impact of tourism multipliereffect in different level of development kingdom and in different social and economic system;measured quantitatively current contribution to the economy of China tourism industrydevelopment; explored contradiction reasons of two these systems between tourism economyand tourism ecological environment from analysis of positive interaction and conflicts of thetwo major system; finally, thus it is inevitable that development of tourism industry lead todestruction of ecological environment. Tourism industry is a big contribution to economy, butits eco-environmental impact is relatively small. Economic means of regulating thecontradictions between ecological environment and economic is environmental taxes.
Fourth, effects impact analysis of environmental tax on tourism economic andenvironmental. First used tourism increasing value estimates method made comparativeanalysis of macro-economic benefits of travel before and after imposition of environmentaltaxes; used cost-benefit accounting method to analyze micro-level economic efficiency onenterprises of environmental tax, draw a conclusion that environmental tax levy will reduceeconomic effective growth in short term; owing to environmental taxes, increasing investmentin environmental protection, strengthening of awareness of environmental protection andprotection of environment will improve environmental benefits. Based on Butler's life cycletheory, explored and simulated effects and mechanism of the balance of the environmentalbenefits effected by environmental taxes; used of environmental taxes double bonus theory,explored effect principle of environmental tax adjustment to tourism economic system andecological environment system; simulated regulation and improvement of the two systemsfrom environment tax.
Fifth, it is empirical analysis. Considering data integrity and availability, choose TaishanScenic area as typical scenic area for empirical research. Design three tax programs,compared impact of environmental tax on economic efficiency; environmental tax levied onimprovement of environmental benefits; simulated regulation of environment tax oneconomic and ecological environment. Come to conclusion: environmental taxes slowdowneconomic benefits and enhance environmental benefits in short term, while in long run, it canpromote economic and ecological environment coexist in harmony, it is conducive tosustainable development of tourism.
Sixth, Establishment and implementation of China tourism environment tax suggestions.Put up principles and ideas of China implementing tourism environment tax under theguidance of sustainable development from a theoretical point of view. Learning from foreignexperience in environmental taxes, at the same time, based on our national situation,straightened out and built tourism environment tax system; cleared China tourismenvironment tax implementation path, and put up some relevant recommendations inimplementation of environmental tax in China from the perspective of introductionfoundation, implementation base, implementation safeguards, implementation channels,strengthen tourism green management and so on.
The core content of this article is including novelty of the environmental tax in tourismdevelopment process, to explore role and influence of these two systems of economic andecological environmental benefits. Discussed theoretically regulation mechanism of the two systems, and made empirical resource using system dynamics method; concluded thatenvironmental taxes is a powerful means of regulating contradictions in tourism economy andecological environment system; It has huge role in promoting tourism industry sustainabledevelopment.
This article includes eight chapters in total. First chapter is introduction. Chapter II isresearch summary and practice learning on the topic internal and abroad. On the one hand,summarize commentary about previous studies. On the other hand, introduced status andmode of the implementation of environmental taxes on foreign, provided empirical experiencefor environmental taxes introduction in China; Chapter three sort out the theory ofenvironmental taxes and tourism environment, mainly to lay theoretical foundation oftourism environmental taxes; fourth chapter analyzes positive and negative impact to tourismeconomy and tourism ecological environment brought by tourism industry development,and dialectical unity of opposites relationship between the two systems; Chapter fiveintroduce environmental tax to analyze effective impact on tourism economic efficiency andecological environment, as well as regulation of both and analog to the two systems; Chaptersix is Taishan Scenic empirical research. Chapter seven put up some proposals inestablishment and implementation of policies for China tourism environment tax; Chaptereight is conclusions and prospects.
在环境税出台的呼声中，在费改税的改革浪潮中，如何从经济角度更好地补偿生态环境效益是值得深入研究的课题。基于旅游业迅速发展对社会经济、生态环境等诸方面带来的负面影响的忧虑，尤其是在构建资源节约型、环境友好型社会，倡导绿色发展的大背景下，本文立足于旅游业发展带来的经济及生态环境影响，着眼于旅游业的可持续发展，研究环境税对旅游经济系统和生态环境系统的影响以及对二者的关系协调，探讨旅游业可持续发展的环境税调节机制，既有理论上的拓展，又有实践上必要。
税收作为一种利润调节机制，环境税是一种经济环境手段，其本质是调节经济和环境效益，环境税的双重红利理论也被广泛认可，尤其在发达国家。为了调节环境与经济之间的矛盾关系，西方一些国家已经进行了许多有关环境税的理论探讨和实践验证。面对旅游业发展带来的对旅游资源与生态环境的消耗和改变，本研究探讨了环境税对旅游经济与生态环境矛盾关系调节的理论机制，丰富与扩展环境税的理论内涵和影响范围；并且将旅游生态环境这项公共物品纳入旅游经济效益评估体系，进一步探讨旅游业发展在经济与生态环境领域的影响以及这两个子系统之间矛盾调解的实现机制。
旅游业是世界性的产业，面对全球一体化的趋势和日益增长旅游客源市场，中国的旅游资源人均占有量比较薄弱且旅游环境容量也非常有限，如何在旅游资源与生态环境约束下实现旅游经济增长和生态环境永续利用是我国中长期规划中所重点关注的问题，也是社会发展的基本保证和要求。通过对环境税收的宏观考察和微观研究，本项研究就环境税这一新兴的环境规制工具在中国旅游业发展中就其应用模式提出相应建议；并结合本国国情有条件地选择和借鉴其他国家在旅游环境税收方面的成功经验，给出在环境税收体制改革、环境税的设计以及环境效应评估等方面的参考和借鉴；从环境税的角度为中国旅游业可持续发展的战略选择提供政策性建议。
本研究从理论研究、调控机制、实证分析、政策建议四个方面开展研究，以理论指导实践，以实践验证理论。综合运用管理学、经济学、社会学、统计学等相关学科的理论，采用定性定量、比较分析、动态模拟、系统动力学、实证研究等方法进行研究，构建了旅游环境税征收的理论框架与实现机制。从对旅游业发展带给经济系统和生态环境系统的分别影响效应入手，到引入环境税后两大系统效益重新评估，明析环境税这一杠杆对旅游经济与旅游生态环境效益的调节作用，从而寻找调节二者矛盾的有效可行之途径，获得两大系统的协调发展，为我国旅游业的可持续发展献计献策，为我国旅游业环境税的征收提供可行性建议和思路，也有助于最终实现旅游业的可持续发展。
本项研究的主要内容包括以下几个方面：
第一、环境税收及旅游环境相关理论分析。主要梳理了环境税产生的理论基础，包括生态补偿理论、外部性理论、庇古税理论。基于这些理论，环境税得以产生并被发展运用；由于双红利理论的支撑，环境税才有其存在的意义；可持续发展理论和旅游环境承载力理论为环境税在旅游业发挥作用奠定了基础，这些理论为旅游环境税的提出和构建提供了理论支撑。
第二、国外推行环境税的概况与模式探讨。主要介绍和探讨了西方发达国家旅游税目的实施状况，并对美国、加拿大、瑞典、丹麦、爱尔兰、芬兰等北美西欧国家在实施环境税方面的政策进行介绍和总结，对其实施效果做出评价。得出结论：旅游环境税的实施对旅游业得以持续发展有着重大意义；环境税政策体系的完善，全民素质及环保意识的培养等方面都值得推广和学习。我国旅游业的环境税收几乎处于空白，但对生态环境的未来充满憧憬，对环境税的出台充满期望，为下文的展开做好铺垫。
第三、旅游业的经济地位及与生态环境的关系分析。分析了发展旅游业对经济及生态环境的正负面影响，旅游经济与生态环境这两大系统的相互影响关系；重点分析了旅游业发展对经济的贡献，利用旅游乘数理论分析了不同发达程度的国度及社会经济制度对旅游乘数效应的影响；定量衡量了目前我国旅游业发展对经济的贡献；从旅游经济与生态环境两大系统的良性互动与矛盾冲突分析入手，探讨了旅游经济与旅游生态环境这两大系统之间矛盾的原因所在，最后总结出旅游业发展不可避免地对生态环境产生破坏，但是，旅游业是经济贡献大而生态环境影响相对较小的行业，调节生态环境与经济之间矛盾的经济手段是环境税收。
第四、环境税对旅游经济与环境效应影响分析。首先利用旅游增加值的测算方法对环境税征收前后的旅游宏观经济效益进行对比分析，用成本收益核算方法分析微观层面环境税对企业经济效益的影响，得出环境税征收在短期内会减少经济效益的增长；由于征收环境税而增加了对环境保护投入，环境保护意识的加强及对环境的保护会改善环境效益，以巴特勒的生命周期理论为基础，对环境税征收平衡环境效益的机理进行探讨和效果模拟；利用环境税的双红利效应，探讨环境税调整旅游经济系统和生态环境系统的原理，模拟环境税对这两大系统的调控与改善。
第五、实证分析。从数据的完整性和可获得性等方面考虑，选区典型景区——泰山风景区进行实证研究。设计三种征税方案，比较环境税对经济效益的影响；环境税征收对环境效益的改善，模拟环境税对经济及生态环境这两大系统的调控，得出结论：环境税在短期内使经济效益增速放缓，环境效益提升，从长远看来，能促进经济与生态环境和谐共生，有利于旅游业可持续发展。
第六、我国旅游环境税的构建思路及实施的对策建议。首先从理论角度总结了基于可持续发展指导下的我国旅游环境税实施的原则与思路；在借鉴国外环境税经验的同时，结合我国国情理顺和构建旅游环境税体系，明确指出我国旅游环境税的实施路径，并从引入基础、实施依据、实施保障、实施渠道、加强旅游业绿色管理等角度提出我国环境税实施的相关建议。
本文的核心内容就是将环境税这个新生事物纳入旅游业发展过程中，探讨其分别对经济效益、生态环境效益这两大系统的作用与影响，从理论上探讨对这两大系统的调控机理，并用系统动力学方法进行实证研究，得出结论环境税是调节旅游经济与生态环境系统矛盾的有力手段，对旅游业可持续发展有巨大促进作用。
本文共包括八章。第一章为绪论；第二章为国内外关于该论题的研究综述与实践借鉴，一方面对以往研究进行总结述评，另一方面对国外推行环境税的现状及模式进行总结，为我国引入和出台环境税提供实证经验；第三章对环境税及旅游环境相关理论进行梳理，主要奠定旅游环境税产生的理论根基；第四章分析了旅游业的经济地位以及与旅游生态环境的关系，分析了旅游业发展对经济与生态环境的正负面影响以及二者之间的对立统一的辩证关系；第五章引入环境税分别对旅游经济效益和旅游生态环境效益影响分析，以及对二者的调控模拟；第六章以泰山风景区为例进行实证研究。第七章为我国旅游环境税的构建和实施的政策建议；第八章为结论与展望。
Opinion on development issues is increasingly clear. Countries in the world are more andmore concerned about the changes in ecological environment with economic development.Economic interest is no longer the only wishful thinking of people brought by high-speedgrowth of national economy. People are more attention to the quality and taste of the life inthe premise of economic support. Travel is precisely the concentrated expression of thepeople's demand for high-level. It is also confirmed with social and economic developmentand tourism industry grown gradually. On the one hand, Tourism Development and Planningare in full swing; on the other hand, woodland trampling, loss of biodiversity and otherecological imbalances are growing. Contradiction between expansion of the scale of tourismand limited nature ecological environment is becoming a prominent contradiction of ourcountry and even the world. Ecological environment charged with dual responsibility in thedevelopment of tourism economy; it is source of tourism products and also is wasteaccommodating of tourism consumption. Facing the dual pressures, ecological environmentcrisis is increasingly influencing or even hinder the development of tourism economy.
Under the background of calling for the introduction of environmental taxes and in thereform wave of fee to tax, It is worthy of further study topic that how to compensate for theecological environmental benefits from an economic point of view. Based on concerns aboutthe negative impact on the socio-economic, ecological and environmental aspects caused bythe rapid development of tourism, especially in the background to build a resource-saving andenvironment-friendly society; and to promote green development, this paper based on theeconomic and ecological environmental impact by tourism development, focusing on thetourism sustainable development, researched the impact of the environment tax on the tourismeconomy and ecological environment system and the relationship coordination; exploredenvironmental tax adjustment mechanism of sustainable tourism development, boththeoretical expand and practically necessary.
As a profit adjustment mechanism, environmental tax is a means of economicenvironment. Its very nature is to adjust economic and environmental benefits. Doubledividend theory of environmental taxes has also been widely recognized, especially indeveloped countries. In order to adjust the contradictory relationship between environmentand economy, some western countries have made exploration of environmental taxes intheories and practice. Facing consumption and change of tourist resources and ecological environment with tourism development, this study explored theoretical mechanism ofregulation of contradictory relationship between tourism economy and ecologicalenvironment by the environmental taxes; rich and extended theory meaning and influencescope of environmental tax; and brought the items of tourism ecological environment intotourism economic evaluation system; to further explored implementation mechanisms forconflict mediation in the development of the tourism industry in the field of economic andecological environment as well as between the two subsystems.
Tourism is a global industry, in face of globalization trends and the growing touristmarket, per capita consumption is relatively weak in China tourism resources and tourismenvironmental capacity is also very limited. How to realized tourism economic growth andecological environment sustainable utilization under the constraints of tourism resources andecological environment is the focus issue in our long-term planning, but also it is basicguarantee and requirements of social development. By macroscopic Investigation andmicroscopic study of environmental tax, this study put forward some recommendations aboutthe application mode of the environmental regulation tools------environmental taxes indevelopment of China tourism industry; and to national circumstances, conditional choice andlearn from other countries successful experience in the tourism environment tax aspects,given reference for the environmental tax reform, environmental tax design andenvironmental effects assessment; provided policy recommendations and strategic choice forsustainable development of tourism in China from the point of view of environmental taxes.
This study carry out research from four areas： Theoretical research, the regulatorymechanism, empirical analysis and policy recommendations, from theory to practice, andpractice proven theory. Comprehensive use of the theory of management, economics,sociology, statistics, and other related disciplines, use method of qualitative and quantitative,comparative analysis, dynamic simulation, system dynamics, empirical research study,constructed theoretical framework of the tourism environment tax levy and implementationmechanism. From impact effects brought to economic system and ecological environmentsystem by development of the tourism industry, introduced into environment tax and madere-evaluate to the two major systems effective, clearly analyses of leverage of environmentaltax on regulatory role of tourism economy and tourism ecological environmental benefits, inorder to find a feasible and effective way of regulating both contradictory, come tocoordinated development of the two major systems, brainstorming for the sustainabledevelopment of China's tourism industry, and to provide feasibility recommendations and ideas for tourism environmental taxes, also contribute to sustainable development of tourism.
The main contents of this study include following aspects:
First, analyses theories of environmental tax and tourism environment. This partanalyzed environmental taxes theoretical basis, including ecological compensation theory,externalities theory and Prigogine tax theory. Based on these theories, environmental taxes aregenerated and used with development; supported by the theory of the double bonus,environmental taxes have significance of its existence; Sustainable development theory andtourism environment laid capacity theory foundation for environmental taxes playing a role inthe tourism industry; and analyzed enlightenment to this study of these theories.
Second, discuss about overview and mode of implementation of environmental taxesabroad. Describes and discusses the status of implementation of tourism environmental taxesof Western developed countries, introduced and summarized implementation policy oftourism environmental tax in North America and Western Europe countries, such as UnitedStates, Canada, Sweden, Denmark, Ireland, Finland and so on, evaluated its implementationeffect. Arrival at the conclusion: the implementation of tourism environment tax is of greatsignificance to sustain development of tourism; it worthy learning and promotingimprovement of the environmental tax policy system, the quality of the people and culture ofenvironmental awareness. China tourism environmental tax is nearly blank, but filled with avision for the future of the ecological environment, is full of expectations, introduction ofenvironmental taxes paved the way to expand below.
Third, discuss the analysis of the relationship between tourism economy and ecologicalenvironment. Analyzed positive and negative impacts of development of tourism on economyand ecological environment, and the interaction relationship of these two systems of tourismeconomy and ecological environment; analyzed economic contribution of tourismdevelopment, used tourism multiplier theoretical to analyze impact of tourism multipliereffect in different level of development kingdom and in different social and economic system;measured quantitatively current contribution to the economy of China tourism industrydevelopment; explored contradiction reasons of two these systems between tourism economyand tourism ecological environment from analysis of positive interaction and conflicts of thetwo major system; finally, thus it is inevitable that development of tourism industry lead todestruction of ecological environment. Tourism industry is a big contribution to economy, butits eco-environmental impact is relatively small. Economic means of regulating thecontradictions between ecological environment and economic is environmental taxes.
Fourth, effects impact analysis of environmental tax on tourism economic andenvironmental. First used tourism increasing value estimates method made comparativeanalysis of macro-economic benefits of travel before and after imposition of environmentaltaxes; used cost-benefit accounting method to analyze micro-level economic efficiency onenterprises of environmental tax, draw a conclusion that environmental tax levy will reduceeconomic effective growth in short term; owing to environmental taxes, increasing investmentin environmental protection, strengthening of awareness of environmental protection andprotection of environment will improve environmental benefits. Based on Butler's life cycletheory, explored and simulated effects and mechanism of the balance of the environmentalbenefits effected by environmental taxes; used of environmental taxes double bonus theory,explored effect principle of environmental tax adjustment to tourism economic system andecological environment system; simulated regulation and improvement of the two systemsfrom environment tax.
Fifth, it is empirical analysis. Considering data integrity and availability, choose TaishanScenic area as typical scenic area for empirical research. Design three tax programs,compared impact of environmental tax on economic efficiency; environmental tax levied onimprovement of environmental benefits; simulated regulation of environment tax oneconomic and ecological environment. Come to conclusion: environmental taxes slowdowneconomic benefits and enhance environmental benefits in short term, while in long run, it canpromote economic and ecological environment coexist in harmony, it is conducive tosustainable development of tourism.
Sixth, Establishment and implementation of China tourism environment tax suggestions.Put up principles and ideas of China implementing tourism environment tax under theguidance of sustainable development from a theoretical point of view. Learning from foreignexperience in environmental taxes, at the same time, based on our national situation,straightened out and built tourism environment tax system; cleared China tourismenvironment tax implementation path, and put up some relevant recommendations inimplementation of environmental tax in China from the perspective of introductionfoundation, implementation base, implementation safeguards, implementation channels,strengthen tourism green management and so on.
The core content of this article is including novelty of the environmental tax in tourismdevelopment process, to explore role and influence of these two systems of economic andecological environmental benefits. Discussed theoretically regulation mechanism of the two systems, and made empirical resource using system dynamics method; concluded thatenvironmental taxes is a powerful means of regulating contradictions in tourism economy andecological environment system; It has huge role in promoting tourism industry sustainabledevelopment.
This article includes eight chapters in total. First chapter is introduction. Chapter II isresearch summary and practice learning on the topic internal and abroad. On the one hand,summarize commentary about previous studies. On the other hand, introduced status andmode of the implementation of environmental taxes on foreign, provided empirical experiencefor environmental taxes introduction in China; Chapter three sort out the theory ofenvironmental taxes and tourism environment, mainly to lay theoretical foundation oftourism environmental taxes; fourth chapter analyzes positive and negative impact to tourismeconomy and tourism ecological environment brought by tourism industry development,and dialectical unity of opposites relationship between the two systems; Chapter fiveintroduce environmental tax to analyze effective impact on tourism economic efficiency andecological environment, as well as regulation of both and analog to the two systems; Chaptersix is Taishan Scenic empirical research. Chapter seven put up some proposals inestablishment and implementation of policies for China tourism environment tax; Chaptereight is conclusions and prospects.
引文
①谢彦君.基础旅游学[M].北京：中国旅游出版社，1999．
①Helm, D. and D. Pearce,“Economic policy towards the environment: An overview”, in D. Helm (ed.),Economic policy towards the environment[M] Oxford: Blackwell.1991：7
①OECD (1996), Implementing strategies for environmental taxes, OECD, Paris.
②OECD (1997), Environmental taxes and Green Tax reform, OECD, Paris.
③Noriko Fujiwara, Jorge Nú ez Ferrer and Christian Egenhofer.The Political Economy of EnvironmentalTaxation in European Countries.CEPS Working Document, No.245/June2006:3
④“The limits to growth”(增长的极限)对人类面临的资源危机(Meadows等)，1972.
①Michael Kohlhaas.Ecological tax reform in Germany from theory to policy. American Institute forContemporary German Studies[J]. Economic studies program,2000(6)：7-23
②Amy Taylor. Environmental Tax Shifting in Canada: Theory and Application[J].Pembina Institute,2003(3):5
①王慧.我国环境税研究的缺陷[J].内蒙古社会科学(汉文版),2007,28(4)：97-100
①葛察忠,王金南,杨金田.中国环境税的研究与实践[J].上海环境科学,2001,20(8):379-380
②李洪心,付伯颖.对环境税的一般均衡分析与应用模式探讨[J].中国人口资源与环境,2004(3)
①张景华.环境税的双重红利效应分析[J].商业研究,2012(9)：134
①任勇，冯东方，俞海等著，中国生态补偿理论与政策框架设计[M].北京：中国环境科学出版社，2008.
②王金南，庄国泰生态补偿机制与政策设计[M].北京：中国环境科学出版社2006.
③谢剑斌著，持续林业的分类经营与生态补偿[M].北京：中国环境科学出版社第1版,2004.
①贾丽虹著.外部性理论研究：中国环境规制与知识产权制度分析[M].北京：人民出版社，2007.
①孙睦优.旅游环境承载力与旅游业可持续发展[J].桂林旅游高等专科学校学报,2004,15(3)
①翁钢民.旅游环境承载力动态测评及管理研究[D].天津:天津大学，2006.12
①齐爽，张清正.国内外旅游业经济效应研究书评[J].生产力研究.2012年第5期P254-256
①Chi-OK Oh.The contribution of tourism development to economic growth in the Koreaneconomy[J].Tourism Management，2005，26（1）
②胡春林.基于VAR模型的旅游乘数效应研究[J].决策参考,2007(1):32
③吴伯磊.旅游经济效应的理论与实证研究[D].北京：中国社会科学院，2008
④刘迎辉陕西省旅游经济效应评价研究[D].西安：西北大学,2010
①张佰瑞.北京旅游就业效应和就业乘数分析.北京社会科学2010年第1期：p41
①王维国，徐勇.中国旅游业发展对国民经济贡献的计量分析[J].数学的实践与认识,.2009,39(9)：7
①刘世锦主编.中国文化遗产事业发展报告[M].北京：社会科学文献出版社,2009.12
①王维国，徐勇.中国旅游业发展对国民经济贡献的计量分析[J].数学的实践与认识，2009，39（9）：7
①郑韶毅.旅游业的扩展对生态环境的影响评价[D]，四川：西南交通大学，2007
②陈杨.旅游环境影响效应研究与景区间影响程度比较[D]，上海：上海师范大学，2008
③孔邦杰编著.旅游环境学概论[M].上海：上海人民出版社，2011.5:14
①崔峰.上海市旅游经济与生态环境协调发展度研究[J].中国人口资源与环境,2008(5)
①Jackson,T.Prosperity without Growth: Economics for a Finite Planet[M].London:Earthscan,2009:61
①沈满洪著.环境经济手段研究[M].北京：中国环境出版社,2001.11:29
①彭建红，张新华.我国旅游环境恶化的经济原因与对策分析[J].消费导刊,2007（12）:83
①李江帆，李美云.旅游产业与旅游增加值的测算[J].旅游学刊,1999(5)：16-18
①周伦斌.旅游业应实行环境税收[N].人民政协报.2008,1(28):2
①Johnv. V. Krutilla. Anthony C. Fisher. The Economics of Natural Environments: Studies in the Valuation of Commodityand Amenity Resources[M]. Language Education Publish ed by Resources for the Future，1975.
②Peterson G. L. Driver B. L. and Gregory R. Amenity Resource valuation: Integrating Economics with Other Disciplines[M].Venture Publishing，Inc，1988.
③Mendelsohn. Modelling the Demand for Outdoor Recreation[J] Water Resources Research，1987，23(5):961-967.
④Braden J.B. and Kolscad C.D. Measuring the Demand for Environmental Quaity[M]. New york:Elsevier.1991.
①陆书玉主编：环境影响评价[M]，高等教育出版社,2001:280-282
①马中著.环境经济与政策：理论及应用[M].北京：中国环境科学出版社.2010.12:166
②魏翔编著.旅游经济数量分析方法[M].天津：南开大学出版社2009.6:124
①魏翔编著.旅游经济数量分析方法.天津：南开大学出版社2009年6月P156-159
①孔邦杰编著.旅游环境学概论[M].上海：上海人民出版社，2011.5:286
①Butler RW.The Concept of the Tourist Area Cycle of Evolution;Implications for Management of Resources[J].CanadianGeographer,1980,124(1)
①F. J. Andre, M.A.Cardenetee, E.Velazquez, Performing an Environmental Tax Reformin a Regional Economy:AComputable General Equilibrium Approach[J]. The Annals of Regional Science,2005,39(2):375-392.
②李洪心,付伯颖.对环境税的一般均衡分析与应用模式探讨[J].中国人口、资源与环境,2004(3)
③王德发.能源税征收的劳动替代效应——基于上海市2002年大气污染的CGE模型的试算[J].财经研究,2006,32(2)
①张景华.环境税的双重红利效应分析[J].商业研究,2012(9):131-134
②伯纳德·萨拉尼著.陈新平等译.税收经济学[M].北京：中国人民大学出版社，2005.9:229
③沈满红著.环境经济手段研究[M].北京：中国环境科学出版社.2001.11:100
①严辉文.游玩后，请带走你的垃圾[N].中国青年报,2012,10(9)
②董红梅,赵景波.中国第三产业碳排放量与入境旅游人均消费的相关关系探析[J].干旱区资源与环境,2010,24(4):185-189
①Piga, Claudio A.G.，TERRITORIAL PLANNING AND TOURISM DEVELOPMENT TAX[J]. Annals of TourismResearch2003,30(4):886
①杨美霞编著.旅游环境管理[M]，长沙：湖南大学出版社,2007.8：143
①沈满洪著.环境经济手段研究[M].北京：中国环境出版社.2001.11：302
②裴辉儒著.资源环境价值评估与核算问题研究[M].北京：中国社会科学出版社，2009.12：239-243
①杨朝飞,王金南等.环境经济政策：改革与框架[M].北京：中国环境科学出版社,2010(9)：137
①刘传江主编.环境经济学[M].武昌：武汉大学出版社,2006.4：440
①李军,温连青.基于绿色增长的国外环境税收经验启示[J].学习与探索.2011年第4期:173-175
①[英]保罗埃金斯著，郇庆治译.环境税改革与绿色增长：欧洲视角[J].中国地质大学学报（社会科学版）,2013,13(1):15
[1]张佰瑞.北京旅游就业效应和就业乘数分析[J].北京社会科学，2010，（1）:38-41
[2]袁绍斌.河南旅游业经济效应分析及对策研究[J].经济经纬，2003，（6）：113-116
[3]李国和，张璞.贵州省旅游业经济效应与旅游发展战略研究[J].武汉理工大学学报，2009，31（6）：999-1002
[4]林刚.利用旅游收入统计测算旅游增加值的相关问题[J].旅游论坛，2009,2（4）:569-572
[5]黄进.利用卫星账户测算旅游业增加值研究[J].桂林旅游高等专科学校学报，2004，15（4）：26-29
[6]李江帆，李美云.旅游产业与旅游增加值的测算[J].旅游学刊，1999，（5）：16-19
[7]王友明.旅游业对无锡经济社会发展的贡献度研究[J].无锡商业职业技术学院学报，2007，7（6）：25-29
[8]付俊花.关于我国环境税开征的几个问题探讨[J].商业会计，2011，8（23）：37
[9]朱宏涛.关于我国环境税税权分配的思考[J].财会月刊，2011，（3）：42-43
[10]梅运彬，刘斌.环境税的国际经验及其对我国的启示[J].武汉理工大学学报·信息与管理工程版，2011，33（1）:132-135
[11]原哲，张宏翔.环境税的研究现状述评[J].财税纵横，2011，（3）：60-62
[12]朱德莉.环境税基本问题的探析[J].生态经济，2011，（6）:56-58
[13]谢林.环境税模式的国际比较以及对我国的借鉴[J].中国集体经济，2011，（1）：194
[14]高萍，计金标，张磊.我国环境税税制模式及其立法要素设计[J].税务研究，2010，（1）：36-40
[15]付慧姝，俞丽伟.中国环境税立法探析[J].南昌大学学报(人文社会科学版)，2010，41（1）:69-72
[16]宋涛，牛亚菲.国外基于CGE模型的旅游经济影响评价研究[J].旅游学刊，2008，23（10）：23-28
[17]宁奉菊，陈方英，于超.基于旅行费用法的环泰山带旅游资源游憩价值评估[J].泰山学院学报，2011，33（4）：95-99
[18]张骁鸣，薛丹.旅游地生命周期的数学模型比较研究[J].旅游科学，2009，23（4）：6-11
[19]郭剑英，王乃昂.旅游资源价值评估的意义与评估系统的构建[J].乐山师范学院学报，2004，19（7）：121-125
[20]王德发.能源税征收的劳动替代效应实证研究——基于上海市2002年大气污染的CGE模型的试算[J]财经研究，2006，32（2）：98-105
[21]石强，高文举.国内旅游生态环境研究进展及趋势[J].旅游学刊，2007，22（8）：86-90
[22]李进兵，胡波.环境容量约束下旅游税收优惠政策的经济学分析[J].西南科技大学学报(哲学社会科学版)，2009，26（3）：35-38
[23]王岩，李武.低碳经济研究综述[J].内蒙古大学学报(哲学社会科学版)2010，42（3）：27-32
[24]汪德根，章锦河.假日旅游经济负面影响的对策研究[J].安徽师范大学学报(人文社会科学版)，2001，29（3）：362-366
[25]邓禾.旅游环境税的国外实践及其对我国的借鉴[J].现代法学，2007，29（3）：124-130
[26]陈静，王丽华.旅游经济影响研究回顾与展望[J].旅游论坛，2009，2（2）：264-268
[27]蒋洪强，徐玖平.旅游生态环境成本计量模型及实例分析[J].经济体制改革，2002，（1）：99-102
[28]吴志才.旅游生态环境问题的经济学分析和对策初探[J].经济地理，2005，25（3）:411-413
[29]赵红，赵敬民.旅游生态环境质量与旅游的可持续发展[J].山东科技大学学报(社会科学版)，2000，2（4）:60-66
[30]罗明义.旅游业税收贡献的分类测算方法[J].旅游学刊，2001，16（2）:16-19
[31]白贵，周婷婷.关于我国开征环境税的效应研究[J].经济论坛，2009（8）：39-41
[32]付慧姝，聂小焯国外环境税收制度的功能研究[J].企业经济，2009（5）：190-192
[33]张传国，许姣.国外环境税问题研究进展[J].审计与经济研究，2012，27（3）：105-110
[34]刘晓冰，保继刚.旅游开发的环境影响研究进展[J].地理研究，1996，15（4）：92-98
[35]郑芳，陈田.旅游与环境资源关系研究进展[J].地理科学进展，2010，29（6）：663-667
[36]刘红梅，孙梦醒等.环境税“双重红利”研究综述[J].税务研究，2007（7）：82-85
[37]李伯涛.环境税的国际比较及启示[J].生态经济，2010，（6）：67-69
[38]张景华.环境税的双重红利效应分析[J].商业研究，2012（9）：131-134
[39]张宏翔.经济全球化背景下的环境税：欧洲的实践与经验[J].财税纵横，2012（15）：54-57
[40]童锦治，朱斌.欧洲五国环境税改革的经验研究与借鉴[J].财政研究，2009（3）：77-79
[41]田淑英，许文立，夏飞飞.我国环境经济政策的研究进展及其展望[J].经济研究参考，2012（51）：45-48
[42]吕燕.我国环境税税权的分配问题[J].财会研究中国证券期货，2012（6）：107-108
[43]王慧.我国环境税研究的缺陷[J].内蒙古社会科学(汉文版)，2007，28（4）：97-100
[44]葛察忠，王金南，杨金田.中国环境税的研究与实践[J].上海环境科学，2001，20（8）：378-386
[45]庞闻，马耀峰，唐仲霞.旅游经济与生态环境耦合关系及协调发展研究———以西安市为例[J].西北大学学报(自然科学版)，2011，41（6）：1098-1101
[46]彭建红，张新华.我国旅游环境恶化的经济原因与对策分析[J].消费导刊，2007（12）：83
[47]李向农，丁艳平.旅游经济与生态环境共生互动模式研究[J].经济师，2007（10）:244-245
[48]邹永广.旅游景区碳足迹测算及其对环境影响[J].重庆师范大学学报(自然科学版)，2011，28（3）：74-78
[49]章锦河，张捷.旅游生态足迹模型及黄山市实证分析[J]地理学报，2004，59（5）：763-771
[50]董红梅，赵景波.中国第三产业碳排放量与入境旅游人均消费的相关关系探析[J].干旱区资源与环境，2010，24（4）：185-189
[51]胡芬.旅游生态环境成本的内生化研究[J].中国人口资源与环境，2009，19（1）：99-103
[52]吴松飞.生态环境效应视角提升产业竞争力路径选择[J].辽宁工程技术大学学报(社会科学版)，2010，12（4）：355-358
[53]黄震方，陈志钢等.我国区域旅游环境研究综述[J].地理与地理信息科学，2004，20（3）：99-104
[54]宋慧林，韦力.我国旅游业经济效应评价研究综述[J].徐州教育学院学报，2007，22（4）：38-41
[55]孙宝文.促进我国旅游业发展的税收对策研究[J].中央财经大学学报，2005(2)：10
[56]方奕勇，黄春梅.关于我国开征旅游税的探讨[J].南昌大学学报(社会科学版)，1997(2)：14
[57]罗斯，道林.从环境适应性来探讨旅游发展规划[J].旅游学刊，1993（6）
[58]谷上礼，刘汉洪.环境保护与旅游业的发展[J].旅游通讯，1994（2）
[59]葛夕良.旅游税收的效应与我国旅游税制的完善[J].宏观经济研究，2008（8）
[60]方奕勇，黄春梅.关于我国开征旅游税的探讨[J].南昌大学学报(社会科学版)，1997（2）
[61]神农架林区财政局课题组.促进神农架林区旅游经济发展的财政对策[J].湖北财税，2003（2）
[62]齐爽，张清正．国内外旅游业经济效应研究述评[J].生产力研究，2012(5):243-245
[63]胡春林．基于VAR模型的旅游乘数效应研究[J].决策参考，2007（1）：32
[64]唐松，李镔．旅游产业对国民经济波及的分析[J].湖湘论坛，2010（4）：92-94
[65]赵磊．旅游发展与中国经济增长效率——基于Malmquist指数和系统GMM的实证分析[J].旅游学刊，2012，27（11）：44-51
[66]左冰．中国旅游产出乘数及就业乘数的初步测算[J].云南财贸学院学报，2002，18（6）：30-34
[67]王维国，徐勇．中国旅游业发展对国民经济贡献的计量分析[J].数学的实践与认识，2009，39（9）：1-7
[68]杨京钟.制度创新:旅游企业的实际税负与名义税负[J].经济师，2003(8)
[69]李军,温连青.基于绿色增长的国外环境税收经[J].实验启示学习与探索,2011(4):173-175
[70]John Ashworth, Benny Geys, Bruno Heyndels. Determinants of tax innovation: The caseofenvironmental taxes in Flemish municipalities[J].European Journal of PoliticalEconomy,2006(22):223–247
[71]Jacob Klok, Anders Larsen.Ecological Tax Reform in Denmark: history and social acceptability[J].Energy Policy,2006(34):905–916
[72]Gerhard Glomm, Daiji Kawaguchi.Green taxes and double dividends in a dynamic economy[J].Journal of Policy Modeling,2008(30):19–32
[73]Toke S.Aidt. Green taxes:Refunding rule sand lobbying[J].Journal of Environmental Economics andManagement,2010(60):31–43
[74]Craig Brett, Michael Keen. Political uncertainty and the earmarking of environmentalTaxes[J].Journalof Public Economics,2000(75):315–340
[75]Javier Rey-Maquieira,Javier Lozano. Quality standards versus taxation in a dynamic environmentalmodelof a tourism economy[J].Environmental Modelling&Software,2009(24):1483–1490
[76]Bird, R.“Taxing Tourism in Developing Countries.”[J].World Development,1992,20(8):1145-1158.
[77]Alberto Gago, Xavier Labandeira.Specific and general taxation of tourism activities[J]. Evidence fromSpain.Tourism Management,2009(30):381–392
[78]Ivana Logar*.Sustainable tourism management in Crikvenica, Croatia: An assessment of policyinstruments[J].Tourism Management,2010(31):125–135
[79]JoseM.Cansino.Tax incentives to promote green electricity:An overview of EU-27countries.EnergyPolicy,2010(38):6000–6008
[80]Andrew Holden.THE ENVIRONMENT-TOURISM NEXUS Influence of Market Ethics[J].Annals ofTourism Research,2009,36(3):373–389
[81]Teresa Palmer, Antoni Riera.Tourism and environmental taxes. With special reference to the ‘‘Balearicecotax’’.Tourism Management,2003(24):665–674
[82]Davidson, Tyler.HKTA is optimistic cuts in tourism taxes will be approved[J].TravelWeekly,1998,57(26):24
[83]Atkinson,A.B.“On the Measurement of Inequality”[J]Journal of Economic Theory,1970(2):244-263
[84]Bonham，Carl，Edwin Fujii，Eric Im，and James Mak"The Impact of the Hotel Room Tax:AnInterrupted Time Series Approach."[J]National Tax Journal,1992(45):433-441
[85]Bryan H.Farrell＆Dean Runyan， Ecology and Tourism[J].Annals of Tourism Research,1991，18(1):26-40.
[86]Copeland,B.R.“Tourism，Welfare and De-industrialisation in a Small Open Economy.”[J].Economica，1991(58):515-529
[87]Diamond，Peter A.，and Mirrlees，James A..Optimal taxation and public production I:Productionefficiency.[J]American Economic Review,1971(3):8–27
[88]Diamond， Peter A.， and Mirrlees， James A..Optimal taxation and public production II:Taxrules.[J]American Economic Review,1971(6):261–78
[89]Forsyth，P.，and L.Dwyer，“Market Power and the Taxation of Domestic and International Tourism”，[J]Tourism Economics，2002(8)：377-399
[90]Fujii E.， Khaled M.and J.Mak"The Exportability of Hotel Occupancy and OtherTouristTaxes."[J]National Tax Journal,1985(1):169-177
[91]Gooroochurn，N.;Hanley."Spillover Effects in Long-Haul Visitors between Two Regions in Long-HaulArrivals?"[J].Regional Studies,2005,39（6):727-738.
[92]Gooroochurn,N;Milner."Assessing Indirect Tax Reform in a Tourism Dependent DevelopingCountry"[J]，World Development,2005,33(7):1183-1200
[93]Gooroochurn.N.,Sinclair.M.T.，"Economics of Tourism Taxation:Evidence from Mauritius"[J]，Annalsof Tourism Research,2005,32(2):478-498
[94]Hiemstra，S.J.and J.A.Ismail"Analysis of Room Taxes Levied on the Lodging Industry"[J]Journal ofTravel Research,1992(31):42-49
[95]Hughes，H.L “A Tourism Tax–The Cases for and Against”[J]International Journal of TourismManagement，Vol.2(1981)，p.22-36.
[96]Jensen，T.and Wanhill，S.“Tourism’s Taxing Times:Value Added in Europe and Denmark”[J].TourismManagement,2002(23):67-79
[97]Mak J.and E.Nishimura"The Economics of a Hotel Room Tax"[J].Journal of TravelResearch,1979,17(4):2-6
[98]Sathiendrakamar,R.and C.Tisdell，“Tourism and the Economic Development of the Maldives”[J]Annalsof Tourism Research,1987,1(16):254-269
[99]Arbel, A. and S.A. Ravid,“An Industry Energy Price Impact Model: The Case of the Hotel Industry,”[J].Applied Economics,1983(15)
[100]Bird,R.“Taxing Tourism in Developing Countries.”[J]. World Development,1992,20(8)
[101]Clarke, Harry R. and Yew-Kwang Ng “Tourism, Economic Welfare and Efficient Pricing.”[J].Annalsof Tourism Research,1993,20(4)
[102]Copeland, B.R.“Tourism,Welfare and De-industrialisation in a Small Open Economy.”[J].Economica,1991(58)
[103]Bonham, Carl, Edwin Fujii, Eric Im, and James Mak.“The Impact of the Hotel Room Tax: AnInterrupted Time Series Approach.”[J].National Tax Journal，1992(45)
[104]Combs, J.P. and B. Elledge “Effects of Room Tax on Resort Hotels/Motels”[J].National Tax Journal,1979(32)
[105]Mak J. and E.Nishimura “The Economics of a Hotel Room Tax”[J]. Journal of TravelResearch,1979,17(4)
[106]Sathiendrakamar， R. and C. Tisdell，“Tourism and the Economic Development of the Maldives”[J].Annals of Tourism Research，1987(16)
[107]Tisdell, Clem,.“Law, Economics and Risk-Taking”[J]. Blackwell Publishing,1983,36(1)
[108]A.Lans Bovenberg,Ruud A.de Mooijb. Environmental tax reform and endogenous growth.[J].Journalof Public Economics,1997(63):207-237
[109]Burns, Steve. Funding Tourism Services and Tourist Taxes [J]. Local Economy,2010,25(1):47-57
[110]Piga, Claudio A.G..TERRITORIAL PLANNING AND TOURISM DEVELOPMENTTAX[J].Annals of Tourism Research,2003,30(4):886
[111]Palmer, Teresa.Tourism and environmental taxes. With special reference to the “Balearic ecotax”[J].Tourism Management,2003,24(6):665
[112]Collins, John.Dominican Republic and Jamaica to Increase Tourism Taxes. CaribbeanBusiness,2005,33(16):34-34
[113]Lewis, Mark.The knock-on effect of tourism tax[J]. Caterer&Hotelkeeper,2006,196(4451):4
[114]Jensen, Thomas C., Wanhill, Stephen.Tourism's Taxing Times: Value Added Tax In Europe AndDenmark[J].Tourism Management,2002,23(1):67
[115]Fox, Linda.Hilton calls for tourism tax cut[J].Travel Trade Gazette UK&Ireland,2002,(2536):21
[116]Bentley, Ross.Catalan pledge on tourism tax[J].Travel Weekly: The Choice of TravelProfessionals,2004(1709)57-57
[117]Li Sheng.Taxing tourism and subsidizing non-tourism: A welfare-enhancing solution to ''Dutchdisease''?[J].Tourism Management,2011,32（5）:1223-1228
[118]Burns, Steve. Local Authorities, Funding Tourism Services and Tourist Taxes[J].The Journal of theLocal Economy Policy Unit，2010，25（1）：47-57
[119]Teresa Palmer，Antoni Riera．Tourism and environmental taxes. With special reference to the“Balearic ecotax”[J].Tourism Management，2003，24(6):665
[120]Mihail N. Diakomihalis．Maritime Tourism Tax Revenues in Greece: A New Framework forCollection[J].International Journal of Economic Sciences and Applied Research，2012,5(1)
[121]Ihalanayake, Ranjith．Economic effects of tourism tax changes in Australia: empirical evidence from acomputable general equilibrium model[J].Tourism Economics，2012，18(1):181
[122]Hanqin Qiu Zhang;Qi Yan. Dynamics of Tourism Policy Making: Evidence From the Tax RebatePolicy in Hainan Island, China[J].Journal of China Tourism Research，2012，8(1):117-121
[123]Bruce Morley．Empirical evidence on the effectiveness of environmental taxes[J].Applied EconomicsLetters，2012，19(18):1817-1820
[124]Claudio A.G. Piga.TERRITORIAL PLANNING AND TOURISM DEVELOPMENT TAX[J]. Annalsof Tourism Research,2003,30(4):886–905
[125]马中著.环境经济与政策：理论及应用[M].北京：中国环境科学出版社,2010.12:166
[126]魏翔编著.旅游经济数量分析方法[M].天津：南开大学出版社,2009.6:124
[127]沈满红著.环境经济手段研究[M].北京：中国环境科学出版社,2001.11:100
[128]杨美霞编著.旅游环境管理[M].长沙：湖南大学出版社,2007.8：143
[129]裴辉儒著.资源环境价值评估与核算问题研究[M].北京：中国社会科学出版社，2009.12：239-243
[130]杨朝飞,王金南等.环境经济政策：改革与框架[M].北京：中国环境科学出版社,2010.9：137
[131]刘传江主编.环境经济学[M].武昌：武汉大学出版社,2006.4：440
[132]任勇,冯东方,俞海等著.中国生态补偿理论与政策框架设计[M].北京：中国环境科学出版社，2008
[133]王金南,庄国泰.生态补偿机制与政策设计[M].北京：中国环境科学出版社,2006
[134]谢剑斌著.持续林业的分类经营与生态补偿[M].北京：中国环境科学出版社,2004
[135]谢彦君.基础旅游学[M].北京：中国旅游出版社，1999
[136]贾丽虹著.外部性理论研究：中国环境规制与知识产权制度分析[M].北京：人民出版社，2007.
[137]刘世锦主编.中国文化遗产事业发展报告[M].社会科学文献出版社,2009.12
[138]孔邦杰编著.旅游环境学概论[M].上海：上海人民出版社，2011.5:14陆书玉主编.环境影响评价[M].北京：高等教育出版社,2001:280-282
[139]司言武.环境税经济效应研究[M].北京：光明日报出版社,2009.4
[140]杜放,于海洋.生态税循环经济可持续发展[M].北京：中国财经出版社,2007.11
[141]罗明义著.旅游经济分析——理论方法案例[M].昆明：云南大学出版社,2001.5:256-263
[142]刘普照著.生态税制理论与应用[M].北京：经济科学出版社,2010.9
[143]葛夕良著.国内税收竞争研究[M].北京:中国财经出版社，2005
[144]何光暐著．新世纪新产业新增长——旅游业成为新的经济增长点研究［M］．北京：中国旅游出版社，1999．
[145]金鑫等.新税务大辞海[M].北京:九洲图书出版社，1994
[146]李天元、王连义．旅游学概论[M]．天津：南开大学出版社，2002
[147]孙钢．旅游经济论[M]．北京：中国旅游出版社，1993
[148]魏小安、冯宗苏．中国旅游业：产业政策与协调发展[M]．北京：旅游教育出版社,1993
[149]中央文献研究室,国家旅游局．邓小平论旅游[M].北京:中央文献出版社，2000.71
[150]Braden J.B. and Kolscad C.D. Measuring the Demand for Environmental Quaity[M]. Newyork:Elsevier.1991.
[151]尹燕.基于旅游环境承载力的可持续发展研究—以泰山风景区为例[D].长沙：湖南师范大学，2009.4
[152]魏敏.基于生态经济模型的泰安旅游可持续发展评析与预测[D].泰安：山东农业大学，2012.5
[153]张滢.旅游经济效应的理论与实证研究——以乌鲁木齐市为例[D].乌鲁木齐：新疆大学，2006
[154]徐晗.旅游业发展的区域经济效应研究—以长白山旅游业为例[D].长春：吉林大学，2010.12
[155]钟绍峰.生态补偿机制的比较研究[D].长春：吉林大学2010.6
[156]艾静文.旅游环境资源价值核算研究[D].西安：西北师范大学硕士学位论文,2011.6
[157]姚慧玲.促进循环经济发展的生态税研究[D].甘肃：兰州大学，2012,4
[158]邹爱勇.对环境税立法的几点思考[D].中国环境科学学会学术年会优秀论文集
[159]张会萍.境税及其国际协调[D].厦门：厦门大学，2002.8
[160]孙承廷.基于循环经济的生态税收研究[D].大连：大连理工大学，2006.5
[161]王哲林.可持续发展条件下我国环境税有关问题研究[D].厦门：厦门大学，2007.6
[162]杨磊.可持续发展战略下中国税制绿化研究[D].上海：复旦大学，2006.4
[163]赵霄汉.论中国的绿色税收制度[D].厦门：厦门大学，2007.12
[164]沈腊梅.旅游税收的效应分析[D].扬州：扬州大学，2007.6
[165]Blake,A..“The Economic Effects of Tourism in Spain.”[D]. Christel DeHaan Tourism and TravelResearch Institute，University of Nottingham,2000
[166]Paton，D.，Seigel，D.and William L.V.(2002)，“The Impact of Taxation on the Demand forGambling”[D].Nottingham University Business School Discussion Paper，2002
[167]Gray P.H..“The Role of tourism in Economic Development” in Millet J.[D].Institute of NationalAffairs Discussion Paper,1987
[168]Ramesh Durbarry,M.Thea Sinclair. Tourism Taxation in UK[D].Christel Dehan Tourism and TravelResearch Institute University of Nottingham,2000
[169]Durbarry, R. and Sinclair, T.“Tourism Taxation in the UK”[D]. Christel DeHaan Tourism and TravelResearch Institute, University of Nottingham,2001
[170]天佑,志刚,新建.为何热了旅游冷了税收——旅游企业涉税问题调查报告[N].今日商报，2001,1（3）：4
[171]邓国华,张智.我市旅游税收宏观税负偏低的成因与对策[N].张家界日报经济广角，2009.6（20）：2
[172]姚君.不妨开征森林生态税[N].新闻·综合中国旅游报,2007.6（1）：3
[173]周伦斌.旅游业应实行环境税收[N].人民政协报,2008.1（28）：2
①Helm, D. and D. Pearce,“Economic policy towards the environment: An overview”, in D. Helm (ed.),Economic policy towards the environment[M] Oxford: Blackwell.1991：7
①OECD (1996), Implementing strategies for environmental taxes, OECD, Paris.
②OECD (1997), Environmental taxes and Green Tax reform, OECD, Paris.
③Noriko Fujiwara, Jorge Nú ez Ferrer and Christian Egenhofer.The Political Economy of EnvironmentalTaxation in European Countries.CEPS Working Document, No.245/June2006:3
④“The limits to growth”(增长的极限)对人类面临的资源危机(Meadows等)，1972.
①Michael Kohlhaas.Ecological tax reform in Germany from theory to policy. American Institute forContemporary German Studies[J]. Economic studies program,2000(6)：7-23
②Amy Taylor. Environmental Tax Shifting in Canada: Theory and Application[J].Pembina Institute,2003(3):5
①王慧.我国环境税研究的缺陷[J].内蒙古社会科学(汉文版),2007,28(4)：97-100
①葛察忠,王金南,杨金田.中国环境税的研究与实践[J].上海环境科学,2001,20(8):379-380
②李洪心,付伯颖.对环境税的一般均衡分析与应用模式探讨[J].中国人口资源与环境,2004(3)
①张景华.环境税的双重红利效应分析[J].商业研究,2012(9)：134
①任勇，冯东方，俞海等著，中国生态补偿理论与政策框架设计[M].北京：中国环境科学出版社，2008.
②王金南，庄国泰生态补偿机制与政策设计[M].北京：中国环境科学出版社2006.
③谢剑斌著，持续林业的分类经营与生态补偿[M].北京：中国环境科学出版社第1版,2004.
①贾丽虹著.外部性理论研究：中国环境规制与知识产权制度分析[M].北京：人民出版社，2007.
①孙睦优.旅游环境承载力与旅游业可持续发展[J].桂林旅游高等专科学校学报,2004,15(3)
①翁钢民.旅游环境承载力动态测评及管理研究[D].天津:天津大学，2006.12
①齐爽，张清正.国内外旅游业经济效应研究书评[J].生产力研究.2012年第5期P254-256
①Chi-OK Oh.The contribution of tourism development to economic growth in the Koreaneconomy[J].Tourism Management，2005，26（1）
②胡春林.基于VAR模型的旅游乘数效应研究[J].决策参考,2007(1):32
③吴伯磊.旅游经济效应的理论与实证研究[D].北京：中国社会科学院，2008
④刘迎辉陕西省旅游经济效应评价研究[D].西安：西北大学,2010
①张佰瑞.北京旅游就业效应和就业乘数分析.北京社会科学2010年第1期：p41
①王维国，徐勇.中国旅游业发展对国民经济贡献的计量分析[J].数学的实践与认识,.2009,39(9)：7
①刘世锦主编.中国文化遗产事业发展报告[M].北京：社会科学文献出版社,2009.12
①王维国，徐勇.中国旅游业发展对国民经济贡献的计量分析[J].数学的实践与认识，2009，39（9）：7
①郑韶毅.旅游业的扩展对生态环境的影响评价[D]，四川：西南交通大学，2007
②陈杨.旅游环境影响效应研究与景区间影响程度比较[D]，上海：上海师范大学，2008
③孔邦杰编著.旅游环境学概论[M].上海：上海人民出版社，2011.5:14
①崔峰.上海市旅游经济与生态环境协调发展度研究[J].中国人口资源与环境,2008(5)
①Jackson,T.Prosperity without Growth: Economics for a Finite Planet[M].London:Earthscan,2009:61
①沈满洪著.环境经济手段研究[M].北京：中国环境出版社,2001.11:29
①彭建红，张新华.我国旅游环境恶化的经济原因与对策分析[J].消费导刊,2007（12）:83
①李江帆，李美云.旅游产业与旅游增加值的测算[J].旅游学刊,1999(5)：16-18
①周伦斌.旅游业应实行环境税收[N].人民政协报.2008,1(28):2
①Johnv. V. Krutilla. Anthony C. Fisher. The Economics of Natural Environments: Studies in the Valuation of Commodityand Amenity Resources[M]. Language Education Publish ed by Resources for the Future，1975.
②Peterson G. L. Driver B. L. and Gregory R. Amenity Resource valuation: Integrating Economics with Other Disciplines[M].Venture Publishing，Inc，1988.
③Mendelsohn. Modelling the Demand for Outdoor Recreation[J] Water Resources Research，1987，23(5):961-967.
④Braden J.B. and Kolscad C.D. Measuring the Demand for Environmental Quaity[M]. New york:Elsevier.1991.
①陆书玉主编：环境影响评价[M]，高等教育出版社,2001:280-282
①马中著.环境经济与政策：理论及应用[M].北京：中国环境科学出版社.2010.12:166
②魏翔编著.旅游经济数量分析方法[M].天津：南开大学出版社2009.6:124
①魏翔编著.旅游经济数量分析方法.天津：南开大学出版社2009年6月P156-159
①孔邦杰编著.旅游环境学概论[M].上海：上海人民出版社，2011.5:286
①Butler RW.The Concept of the Tourist Area Cycle of Evolution;Implications for Management of Resources[J].CanadianGeographer,1980,124(1)
①F. J. Andre, M.A.Cardenetee, E.Velazquez, Performing an Environmental Tax Reformin a Regional Economy:AComputable General Equilibrium Approach[J]. The Annals of Regional Science,2005,39(2):375-392.
②李洪心,付伯颖.对环境税的一般均衡分析与应用模式探讨[J].中国人口、资源与环境,2004(3)
③王德发.能源税征收的劳动替代效应——基于上海市2002年大气污染的CGE模型的试算[J].财经研究,2006,32(2)
①张景华.环境税的双重红利效应分析[J].商业研究,2012(9):131-134
②伯纳德·萨拉尼著.陈新平等译.税收经济学[M].北京：中国人民大学出版社，2005.9:229
③沈满红著.环境经济手段研究[M].北京：中国环境科学出版社.2001.11:100
①严辉文.游玩后，请带走你的垃圾[N].中国青年报,2012,10(9)
②董红梅,赵景波.中国第三产业碳排放量与入境旅游人均消费的相关关系探析[J].干旱区资源与环境,2010,24(4):185-189
①Piga, Claudio A.G.，TERRITORIAL PLANNING AND TOURISM DEVELOPMENT TAX[J]. Annals of TourismResearch2003,30(4):886
①杨美霞编著.旅游环境管理[M]，长沙：湖南大学出版社,2007.8：143
①沈满洪著.环境经济手段研究[M].北京：中国环境出版社.2001.11：302
②裴辉儒著.资源环境价值评估与核算问题研究[M].北京：中国社会科学出版社，2009.12：239-243
①杨朝飞,王金南等.环境经济政策：改革与框架[M].北京：中国环境科学出版社,2010(9)：137
①刘传江主编.环境经济学[M].武昌：武汉大学出版社,2006.4：440
①李军,温连青.基于绿色增长的国外环境税收经验启示[J].学习与探索.2011年第4期:173-175
①[英]保罗埃金斯著，郇庆治译.环境税改革与绿色增长：欧洲视角[J].中国地质大学学报（社会科学版）,2013,13(1):15
[1]张佰瑞.北京旅游就业效应和就业乘数分析[J].北京社会科学，2010，（1）:38-41
[2]袁绍斌.河南旅游业经济效应分析及对策研究[J].经济经纬，2003，（6）：113-116
[3]李国和，张璞.贵州省旅游业经济效应与旅游发展战略研究[J].武汉理工大学学报，2009，31（6）：999-1002
[4]林刚.利用旅游收入统计测算旅游增加值的相关问题[J].旅游论坛，2009,2（4）:569-572
[5]黄进.利用卫星账户测算旅游业增加值研究[J].桂林旅游高等专科学校学报，2004，15（4）：26-29
[6]李江帆，李美云.旅游产业与旅游增加值的测算[J].旅游学刊，1999，（5）：16-19
[7]王友明.旅游业对无锡经济社会发展的贡献度研究[J].无锡商业职业技术学院学报，2007，7（6）：25-29
[8]付俊花.关于我国环境税开征的几个问题探讨[J].商业会计，2011，8（23）：37
[9]朱宏涛.关于我国环境税税权分配的思考[J].财会月刊，2011，（3）：42-43
[10]梅运彬，刘斌.环境税的国际经验及其对我国的启示[J].武汉理工大学学报·信息与管理工程版，2011，33（1）:132-135
[11]原哲，张宏翔.环境税的研究现状述评[J].财税纵横，2011，（3）：60-62
[12]朱德莉.环境税基本问题的探析[J].生态经济，2011，（6）:56-58
[13]谢林.环境税模式的国际比较以及对我国的借鉴[J].中国集体经济，2011，（1）：194
[14]高萍，计金标，张磊.我国环境税税制模式及其立法要素设计[J].税务研究，2010，（1）：36-40
[15]付慧姝，俞丽伟.中国环境税立法探析[J].南昌大学学报(人文社会科学版)，2010，41（1）:69-72
[16]宋涛，牛亚菲.国外基于CGE模型的旅游经济影响评价研究[J].旅游学刊，2008，23（10）：23-28
[17]宁奉菊，陈方英，于超.基于旅行费用法的环泰山带旅游资源游憩价值评估[J].泰山学院学报，2011，33（4）：95-99
[18]张骁鸣，薛丹.旅游地生命周期的数学模型比较研究[J].旅游科学，2009，23（4）：6-11
[19]郭剑英，王乃昂.旅游资源价值评估的意义与评估系统的构建[J].乐山师范学院学报，2004，19（7）：121-125
[20]王德发.能源税征收的劳动替代效应实证研究——基于上海市2002年大气污染的CGE模型的试算[J]财经研究，2006，32（2）：98-105
[21]石强，高文举.国内旅游生态环境研究进展及趋势[J].旅游学刊，2007，22（8）：86-90
[22]李进兵，胡波.环境容量约束下旅游税收优惠政策的经济学分析[J].西南科技大学学报(哲学社会科学版)，2009，26（3）：35-38
[23]王岩，李武.低碳经济研究综述[J].内蒙古大学学报(哲学社会科学版)2010，42（3）：27-32
[24]汪德根，章锦河.假日旅游经济负面影响的对策研究[J].安徽师范大学学报(人文社会科学版)，2001，29（3）：362-366
[25]邓禾.旅游环境税的国外实践及其对我国的借鉴[J].现代法学，2007，29（3）：124-130
[26]陈静，王丽华.旅游经济影响研究回顾与展望[J].旅游论坛，2009，2（2）：264-268
[27]蒋洪强，徐玖平.旅游生态环境成本计量模型及实例分析[J].经济体制改革，2002，（1）：99-102
[28]吴志才.旅游生态环境问题的经济学分析和对策初探[J].经济地理，2005，25（3）:411-413
[29]赵红，赵敬民.旅游生态环境质量与旅游的可持续发展[J].山东科技大学学报(社会科学版)，2000，2（4）:60-66
[30]罗明义.旅游业税收贡献的分类测算方法[J].旅游学刊，2001，16（2）:16-19
[31]白贵，周婷婷.关于我国开征环境税的效应研究[J].经济论坛，2009（8）：39-41
[32]付慧姝，聂小焯国外环境税收制度的功能研究[J].企业经济，2009（5）：190-192
[33]张传国，许姣.国外环境税问题研究进展[J].审计与经济研究，2012，27（3）：105-110
[34]刘晓冰，保继刚.旅游开发的环境影响研究进展[J].地理研究，1996，15（4）：92-98
[35]郑芳，陈田.旅游与环境资源关系研究进展[J].地理科学进展，2010，29（6）：663-667
[36]刘红梅，孙梦醒等.环境税“双重红利”研究综述[J].税务研究，2007（7）：82-85
[37]李伯涛.环境税的国际比较及启示[J].生态经济，2010，（6）：67-69
[38]张景华.环境税的双重红利效应分析[J].商业研究，2012（9）：131-134
[39]张宏翔.经济全球化背景下的环境税：欧洲的实践与经验[J].财税纵横，2012（15）：54-57
[40]童锦治，朱斌.欧洲五国环境税改革的经验研究与借鉴[J].财政研究，2009（3）：77-79
[41]田淑英，许文立，夏飞飞.我国环境经济政策的研究进展及其展望[J].经济研究参考，2012（51）：45-48
[42]吕燕.我国环境税税权的分配问题[J].财会研究中国证券期货，2012（6）：107-108
[43]王慧.我国环境税研究的缺陷[J].内蒙古社会科学(汉文版)，2007，28（4）：97-100
[44]葛察忠，王金南，杨金田.中国环境税的研究与实践[J].上海环境科学，2001，20（8）：378-386
[45]庞闻，马耀峰，唐仲霞.旅游经济与生态环境耦合关系及协调发展研究———以西安市为例[J].西北大学学报(自然科学版)，2011，41（6）：1098-1101
[46]彭建红，张新华.我国旅游环境恶化的经济原因与对策分析[J].消费导刊，2007（12）：83
[47]李向农，丁艳平.旅游经济与生态环境共生互动模式研究[J].经济师，2007（10）:244-245
[48]邹永广.旅游景区碳足迹测算及其对环境影响[J].重庆师范大学学报(自然科学版)，2011，28（3）：74-78
[49]章锦河，张捷.旅游生态足迹模型及黄山市实证分析[J]地理学报，2004，59（5）：763-771
[50]董红梅，赵景波.中国第三产业碳排放量与入境旅游人均消费的相关关系探析[J].干旱区资源与环境，2010，24（4）：185-189
[51]胡芬.旅游生态环境成本的内生化研究[J].中国人口资源与环境，2009，19（1）：99-103
[52]吴松飞.生态环境效应视角提升产业竞争力路径选择[J].辽宁工程技术大学学报(社会科学版)，2010，12（4）：355-358
[53]黄震方，陈志钢等.我国区域旅游环境研究综述[J].地理与地理信息科学，2004，20（3）：99-104
[54]宋慧林，韦力.我国旅游业经济效应评价研究综述[J].徐州教育学院学报，2007，22（4）：38-41
[55]孙宝文.促进我国旅游业发展的税收对策研究[J].中央财经大学学报，2005(2)：10
[56]方奕勇，黄春梅.关于我国开征旅游税的探讨[J].南昌大学学报(社会科学版)，1997(2)：14
[57]罗斯，道林.从环境适应性来探讨旅游发展规划[J].旅游学刊，1993（6）
[58]谷上礼，刘汉洪.环境保护与旅游业的发展[J].旅游通讯，1994（2）
[59]葛夕良.旅游税收的效应与我国旅游税制的完善[J].宏观经济研究，2008（8）
[60]方奕勇，黄春梅.关于我国开征旅游税的探讨[J].南昌大学学报(社会科学版)，1997（2）
[61]神农架林区财政局课题组.促进神农架林区旅游经济发展的财政对策[J].湖北财税，2003（2）
[62]齐爽，张清正．国内外旅游业经济效应研究述评[J].生产力研究，2012(5):243-245
[63]胡春林．基于VAR模型的旅游乘数效应研究[J].决策参考，2007（1）：32
[64]唐松，李镔．旅游产业对国民经济波及的分析[J].湖湘论坛，2010（4）：92-94
[65]赵磊．旅游发展与中国经济增长效率——基于Malmquist指数和系统GMM的实证分析[J].旅游学刊，2012，27（11）：44-51
[66]左冰．中国旅游产出乘数及就业乘数的初步测算[J].云南财贸学院学报，2002，18（6）：30-34
[67]王维国，徐勇．中国旅游业发展对国民经济贡献的计量分析[J].数学的实践与认识，2009，39（9）：1-7
[68]杨京钟.制度创新:旅游企业的实际税负与名义税负[J].经济师，2003(8)
[69]李军,温连青.基于绿色增长的国外环境税收经[J].实验启示学习与探索,2011(4):173-175
[70]John Ashworth, Benny Geys, Bruno Heyndels. Determinants of tax innovation: The caseofenvironmental taxes in Flemish municipalities[J].European Journal of PoliticalEconomy,2006(22):223–247
[71]Jacob Klok, Anders Larsen.Ecological Tax Reform in Denmark: history and social acceptability[J].Energy Policy,2006(34):905–916
[72]Gerhard Glomm, Daiji Kawaguchi.Green taxes and double dividends in a dynamic economy[J].Journal of Policy Modeling,2008(30):19–32
[73]Toke S.Aidt. Green taxes:Refunding rule sand lobbying[J].Journal of Environmental Economics andManagement,2010(60):31–43
[74]Craig Brett, Michael Keen. Political uncertainty and the earmarking of environmentalTaxes[J].Journalof Public Economics,2000(75):315–340
[75]Javier Rey-Maquieira,Javier Lozano. Quality standards versus taxation in a dynamic environmentalmodelof a tourism economy[J].Environmental Modelling&Software,2009(24):1483–1490
[76]Bird, R.“Taxing Tourism in Developing Countries.”[J].World Development,1992,20(8):1145-1158.
[77]Alberto Gago, Xavier Labandeira.Specific and general taxation of tourism activities[J]. Evidence fromSpain.Tourism Management,2009(30):381–392
[78]Ivana Logar*.Sustainable tourism management in Crikvenica, Croatia: An assessment of policyinstruments[J].Tourism Management,2010(31):125–135
[79]JoseM.Cansino.Tax incentives to promote green electricity:An overview of EU-27countries.EnergyPolicy,2010(38):6000–6008
[80]Andrew Holden.THE ENVIRONMENT-TOURISM NEXUS Influence of Market Ethics[J].Annals ofTourism Research,2009,36(3):373–389
[81]Teresa Palmer, Antoni Riera.Tourism and environmental taxes. With special reference to the ‘‘Balearicecotax’’.Tourism Management,2003(24):665–674
[82]Davidson, Tyler.HKTA is optimistic cuts in tourism taxes will be approved[J].TravelWeekly,1998,57(26):24
[83]Atkinson,A.B.“On the Measurement of Inequality”[J]Journal of Economic Theory,1970(2):244-263
[84]Bonham，Carl，Edwin Fujii，Eric Im，and James Mak"The Impact of the Hotel Room Tax:AnInterrupted Time Series Approach."[J]National Tax Journal,1992(45):433-441
[85]Bryan H.Farrell＆Dean Runyan， Ecology and Tourism[J].Annals of Tourism Research,1991，18(1):26-40.
[86]Copeland,B.R.“Tourism，Welfare and De-industrialisation in a Small Open Economy.”[J].Economica，1991(58):515-529
[87]Diamond，Peter A.，and Mirrlees，James A..Optimal taxation and public production I:Productionefficiency.[J]American Economic Review,1971(3):8–27
[88]Diamond， Peter A.， and Mirrlees， James A..Optimal taxation and public production II:Taxrules.[J]American Economic Review,1971(6):261–78
[89]Forsyth，P.，and L.Dwyer，“Market Power and the Taxation of Domestic and International Tourism”，[J]Tourism Economics，2002(8)：377-399
[90]Fujii E.， Khaled M.and J.Mak"The Exportability of Hotel Occupancy and OtherTouristTaxes."[J]National Tax Journal,1985(1):169-177
[91]Gooroochurn，N.;Hanley."Spillover Effects in Long-Haul Visitors between Two Regions in Long-HaulArrivals?"[J].Regional Studies,2005,39（6):727-738.
[92]Gooroochurn,N;Milner."Assessing Indirect Tax Reform in a Tourism Dependent DevelopingCountry"[J]，World Development,2005,33(7):1183-1200
[93]Gooroochurn.N.,Sinclair.M.T.，"Economics of Tourism Taxation:Evidence from Mauritius"[J]，Annalsof Tourism Research,2005,32(2):478-498
[94]Hiemstra，S.J.and J.A.Ismail"Analysis of Room Taxes Levied on the Lodging Industry"[J]Journal ofTravel Research,1992(31):42-49
[95]Hughes，H.L “A Tourism Tax–The Cases for and Against”[J]International Journal of TourismManagement，Vol.2(1981)，p.22-36.
[96]Jensen，T.and Wanhill，S.“Tourism’s Taxing Times:Value Added in Europe and Denmark”[J].TourismManagement,2002(23):67-79
[97]Mak J.and E.Nishimura"The Economics of a Hotel Room Tax"[J].Journal of TravelResearch,1979,17(4):2-6
[98]Sathiendrakamar,R.and C.Tisdell，“Tourism and the Economic Development of the Maldives”[J]Annalsof Tourism Research,1987,1(16):254-269
[99]Arbel, A. and S.A. Ravid,“An Industry Energy Price Impact Model: The Case of the Hotel Industry,”[J].Applied Economics,1983(15)
[100]Bird,R.“Taxing Tourism in Developing Countries.”[J]. World Development,1992,20(8)
[101]Clarke, Harry R. and Yew-Kwang Ng “Tourism, Economic Welfare and Efficient Pricing.”[J].Annalsof Tourism Research,1993,20(4)
[102]Copeland, B.R.“Tourism,Welfare and De-industrialisation in a Small Open Economy.”[J].Economica,1991(58)
[103]Bonham, Carl, Edwin Fujii, Eric Im, and James Mak.“The Impact of the Hotel Room Tax: AnInterrupted Time Series Approach.”[J].National Tax Journal，1992(45)
[104]Combs, J.P. and B. Elledge “Effects of Room Tax on Resort Hotels/Motels”[J].National Tax Journal,1979(32)
[105]Mak J. and E.Nishimura “The Economics of a Hotel Room Tax”[J]. Journal of TravelResearch,1979,17(4)
[106]Sathiendrakamar， R. and C. Tisdell，“Tourism and the Economic Development of the Maldives”[J].Annals of Tourism Research，1987(16)
[107]Tisdell, Clem,.“Law, Economics and Risk-Taking”[J]. Blackwell Publishing,1983,36(1)
[108]A.Lans Bovenberg,Ruud A.de Mooijb. Environmental tax reform and endogenous growth.[J].Journalof Public Economics,1997(63):207-237
[109]Burns, Steve. Funding Tourism Services and Tourist Taxes [J]. Local Economy,2010,25(1):47-57
[110]Piga, Claudio A.G..TERRITORIAL PLANNING AND TOURISM DEVELOPMENTTAX[J].Annals of Tourism Research,2003,30(4):886
[111]Palmer, Teresa.Tourism and environmental taxes. With special reference to the “Balearic ecotax”[J].Tourism Management,2003,24(6):665
[112]Collins, John.Dominican Republic and Jamaica to Increase Tourism Taxes. CaribbeanBusiness,2005,33(16):34-34
[113]Lewis, Mark.The knock-on effect of tourism tax[J]. Caterer&Hotelkeeper,2006,196(4451):4
[114]Jensen, Thomas C., Wanhill, Stephen.Tourism's Taxing Times: Value Added Tax In Europe AndDenmark[J].Tourism Management,2002,23(1):67
[115]Fox, Linda.Hilton calls for tourism tax cut[J].Travel Trade Gazette UK&Ireland,2002,(2536):21
[116]Bentley, Ross.Catalan pledge on tourism tax[J].Travel Weekly: The Choice of TravelProfessionals,2004(1709)57-57
[117]Li Sheng.Taxing tourism and subsidizing non-tourism: A welfare-enhancing solution to ''Dutchdisease''?[J].Tourism Management,2011,32（5）:1223-1228
[118]Burns, Steve. Local Authorities, Funding Tourism Services and Tourist Taxes[J].The Journal of theLocal Economy Policy Unit，2010，25（1）：47-57
[119]Teresa Palmer，Antoni Riera．Tourism and environmental taxes. With special reference to the“Balearic ecotax”[J].Tourism Management，2003，24(6):665
[120]Mihail N. Diakomihalis．Maritime Tourism Tax Revenues in Greece: A New Framework forCollection[J].International Journal of Economic Sciences and Applied Research，2012,5(1)
[121]Ihalanayake, Ranjith．Economic effects of tourism tax changes in Australia: empirical evidence from acomputable general equilibrium model[J].Tourism Economics，2012，18(1):181
[122]Hanqin Qiu Zhang;Qi Yan. Dynamics of Tourism Policy Making: Evidence From the Tax RebatePolicy in Hainan Island, China[J].Journal of China Tourism Research，2012，8(1):117-121
[123]Bruce Morley．Empirical evidence on the effectiveness of environmental taxes[J].Applied EconomicsLetters，2012，19(18):1817-1820
[124]Claudio A.G. Piga.TERRITORIAL PLANNING AND TOURISM DEVELOPMENT TAX[J]. Annalsof Tourism Research,2003,30(4):886–905
[125]马中著.环境经济与政策：理论及应用[M].北京：中国环境科学出版社,2010.12:166
[126]魏翔编著.旅游经济数量分析方法[M].天津：南开大学出版社,2009.6:124
[127]沈满红著.环境经济手段研究[M].北京：中国环境科学出版社,2001.11:100
[128]杨美霞编著.旅游环境管理[M].长沙：湖南大学出版社,2007.8：143
[129]裴辉儒著.资源环境价值评估与核算问题研究[M].北京：中国社会科学出版社，2009.12：239-243
[130]杨朝飞,王金南等.环境经济政策：改革与框架[M].北京：中国环境科学出版社,2010.9：137
[131]刘传江主编.环境经济学[M].武昌：武汉大学出版社,2006.4：440
[132]任勇,冯东方,俞海等著.中国生态补偿理论与政策框架设计[M].北京：中国环境科学出版社，2008
[133]王金南,庄国泰.生态补偿机制与政策设计[M].北京：中国环境科学出版社,2006
[134]谢剑斌著.持续林业的分类经营与生态补偿[M].北京：中国环境科学出版社,2004
[135]谢彦君.基础旅游学[M].北京：中国旅游出版社，1999
[136]贾丽虹著.外部性理论研究：中国环境规制与知识产权制度分析[M].北京：人民出版社，2007.
[137]刘世锦主编.中国文化遗产事业发展报告[M].社会科学文献出版社,2009.12
[138]孔邦杰编著.旅游环境学概论[M].上海：上海人民出版社，2011.5:14陆书玉主编.环境影响评价[M].北京：高等教育出版社,2001:280-282
[139]司言武.环境税经济效应研究[M].北京：光明日报出版社,2009.4
[140]杜放,于海洋.生态税循环经济可持续发展[M].北京：中国财经出版社,2007.11
[141]罗明义著.旅游经济分析——理论方法案例[M].昆明：云南大学出版社,2001.5:256-263
[142]刘普照著.生态税制理论与应用[M].北京：经济科学出版社,2010.9
[143]葛夕良著.国内税收竞争研究[M].北京:中国财经出版社，2005
[144]何光暐著．新世纪新产业新增长——旅游业成为新的经济增长点研究［M］．北京：中国旅游出版社，1999．
[145]金鑫等.新税务大辞海[M].北京:九洲图书出版社，1994
[146]李天元、王连义．旅游学概论[M]．天津：南开大学出版社，2002
[147]孙钢．旅游经济论[M]．北京：中国旅游出版社，1993
[148]魏小安、冯宗苏．中国旅游业：产业政策与协调发展[M]．北京：旅游教育出版社,1993
[149]中央文献研究室,国家旅游局．邓小平论旅游[M].北京:中央文献出版社，2000.71
[150]Braden J.B. and Kolscad C.D. Measuring the Demand for Environmental Quaity[M]. Newyork:Elsevier.1991.
[151]尹燕.基于旅游环境承载力的可持续发展研究—以泰山风景区为例[D].长沙：湖南师范大学，2009.4
[152]魏敏.基于生态经济模型的泰安旅游可持续发展评析与预测[D].泰安：山东农业大学，2012.5
[153]张滢.旅游经济效应的理论与实证研究——以乌鲁木齐市为例[D].乌鲁木齐：新疆大学，2006
[154]徐晗.旅游业发展的区域经济效应研究—以长白山旅游业为例[D].长春：吉林大学，2010.12
[155]钟绍峰.生态补偿机制的比较研究[D].长春：吉林大学2010.6
[156]艾静文.旅游环境资源价值核算研究[D].西安：西北师范大学硕士学位论文,2011.6
[157]姚慧玲.促进循环经济发展的生态税研究[D].甘肃：兰州大学，2012,4
[158]邹爱勇.对环境税立法的几点思考[D].中国环境科学学会学术年会优秀论文集
[159]张会萍.境税及其国际协调[D].厦门：厦门大学，2002.8
[160]孙承廷.基于循环经济的生态税收研究[D].大连：大连理工大学，2006.5
[161]王哲林.可持续发展条件下我国环境税有关问题研究[D].厦门：厦门大学，2007.6
[162]杨磊.可持续发展战略下中国税制绿化研究[D].上海：复旦大学，2006.4
[163]赵霄汉.论中国的绿色税收制度[D].厦门：厦门大学，2007.12
[164]沈腊梅.旅游税收的效应分析[D].扬州：扬州大学，2007.6
[165]Blake,A..“The Economic Effects of Tourism in Spain.”[D]. Christel DeHaan Tourism and TravelResearch Institute，University of Nottingham,2000
[166]Paton，D.，Seigel，D.and William L.V.(2002)，“The Impact of Taxation on the Demand forGambling”[D].Nottingham University Business School Discussion Paper，2002
[167]Gray P.H..“The Role of tourism in Economic Development” in Millet J.[D].Institute of NationalAffairs Discussion Paper,1987
[168]Ramesh Durbarry,M.Thea Sinclair. Tourism Taxation in UK[D].Christel Dehan Tourism and TravelResearch Institute University of Nottingham,2000
[169]Durbarry, R. and Sinclair, T.“Tourism Taxation in the UK”[D]. Christel DeHaan Tourism and TravelResearch Institute, University of Nottingham,2001
[170]天佑,志刚,新建.为何热了旅游冷了税收——旅游企业涉税问题调查报告[N].今日商报，2001,1（3）：4
[171]邓国华,张智.我市旅游税收宏观税负偏低的成因与对策[N].张家界日报经济广角，2009.6（20）：2
[172]姚君.不妨开征森林生态税[N].新闻·综合中国旅游报,2007.6（1）：3
[173]周伦斌.旅游业应实行环境税收[N].人民政协报,2008.1（28）：2
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |