在过去的十年中,美国在环境保护方面取得长足进展,尤其是在点声源的控制方面。但是对于新出现的环境问题中那些最严重的,却不能用传统方法进行治理,如全球变暖、地下水枯竭、耕地滥用等。无论是现在还是将来,环境问题的治理都要求在技术上、制度上甚至是我们的生活方式上,都要进行内容广泛的基础性变革。因此,新一轮的环境税改革在美国各州随之展开。 改革的推动因素 尽管推动税收改革的因素可能会与州政府的政治愿望背道而驰,但环境改革的推动因素还是一次又一次地出现。这些因素包括:教育融资、电力产业重组、气候改善计划扩展等。无论这些因素出现与否,都有助于确定以环境为目标的税收改革的可行性,以及哪种改革模 In the past decade, the United States has made great strides in environmental protection, especially in the control of point sources. However, the most serious of the emerging environmental problems can not be managed by traditional methods, such as global warming, depletion of groundwater and abuse of arable land. Whether now or in the future, the governance of environmental issues requires a wide range of fundamental changes in technology, system and even our way of life. Therefore, a new round of environmental tax reform in the United States followed. Drivers of reform Although the factors driving tax reform may run counter to the political wishes of state governments, the drivers of environmental reforms appear again and again. These factors include: education financing, restructuring of power industry, expansion of climate improvement plan, etc. Regardless of whether these factors are present or not, they help to determine the feasibility of an environment-based tax reform and which reform model