术语“扭曲性税收”的详细信息

英译术语:

distortionary tax

汉语语境:

我们所采取的碳减排政策应该做到碳减排与经济增长的平衡，取得环境质量改善与人民生活水平提高的协调发展。二氧化碳是典型的公共物品，具有明显的外部性，在没有政府干预的情况下，其排放将是过量的。为了千预和引导经济主体的碳排放行为，政府可以通过征收碳税、实施碳交易等碳减排政策，将碳排放的外部成本内部化。碳税既可以用于其它扭曲性税收减免，也可用于研发补贴。无论是用于提高研发补贴水平还是用于降低收入税水平，都将提高经济增长率、降低污染水平。

英语语境:

The carbon emission reduction policies we have adopted should achieve the balance between carbon emission reduction and economic growth, and achieve the coordinated development of environmental quality improvement and the improvement of people's living standards. Carbon dioxide is a typical public goods, with obvious externalities, in the absence of government intervention, its emissions will be excessive. In order to advance and guide the economic subject of carbon emissions, the government can levy carbon tax, carbon trading and other carbon emission reduction policies to internalize the cost of carbon emissions. Carbon tax can be used for not only the reduction of other distortionary tax, but also for R & D subsidies. Whether it is used to increase the level of R & D subsidies or to reduce the level of income tax, it will increase the rate of economic growth and reduce pollution levels.