税收收入中性约束下最优环境税率研究

明季清初职业出版者邹漪先后辑刊了数种女性作品集。《诗媛八名家集》作为其首部染指之作，大量存录黄媛介、吴琪、吴山、卞梦珏的作品，亦为柳如是诗集提供了参校版本，因而具有重要的文献辑佚与校勘价值。尤其是编者以一种非常虔诚与敬服的姿态，通过刊录与之颇有交谊的八位“当代”女性名家的作品集，暗寓其一以贯之的家国情怀。

A Study on Optimal Environmental Tax Rate under the Revenue-Neutral Constraint

The paper discusses on how to develop the optimal environmental tax to contribute to social welfare maximization under the revenue-neutral constraint, and how to determine the enterprise optimal output to satisfy their own profit maximization by building a two-stage game model of monopoly industry and the government. The results indicate: environmental tax rate and other tax rates were negatively related to enterprise output and abatement; When tax revenue is lower, the relationship of environmental tax rate and the degree of severity of environmental damage is inverted U-shaped. When tax revenue is higher, environmental tax rate has positive correlation with the degree of severity of environmental damage. Therefore, further adjustment and reform of the environmental tax policy must be carried out in three aspects: firstly, to implement different environmental tax rate in different area; secondly, to control the severity degree of environmental damage in a certain scope; and thirdly, to adjust the environmental tax rate properly and to take some supplementary measures at the same time.