绿色税收助力绿色能源：环境财税改革促进可再生能源技术部署

The document examines how environmental taxes and fiscal reforms can fund renewable energy, analyzing eight international case studies to provide policy recommendations for China. It argues that dedicated (earmarked) tax revenues can increase transparency and investor confidence, and that well-designed EFR measures do not necessarily hinder economic growth. For China, the report suggests transitioning from electricity surcharges toward a system based on natural resource and carbon taxes to ensure long-term funding stability for renewable energy.

• Earmarking tax revenues for specific purposes can improve transparency, public acceptance, and investor confidence, despite theoretical arguments that it reduces budget flexibility. Approximately one-third of environmental taxes in OECD countries included some level of earmarking as of 2006.
• To ensure stable funding for renewable energy, governments can implement adjustment mechanisms, price ceilings, or price floors to mitigate the volatility of market-based tax revenues.

APA

Cottrell, J., Bridle, R., 赵勇强, 时景丽, 谢旭轩, Beaton, C., Leopold, A., Meyer, E., Sharma, S., & 程汉 (2013). 绿色税收助力绿色能源：环境财税改革促进可再生能源技术部署. International Institute for Sustainable Development. https://www.iisd.org/system/files/publications/china_green_revenue_summary_ch.pdf

Chicago

Cottrell, Jacqueline, Richard Bridle, 赵勇强, 时景丽, 谢旭轩, Christopher Beaton, Aaron Leopold, et al. 绿色税收助力绿色能源：环境财税改革促进可再生能源技术部署. International Institute for Sustainable Development, 2013. https://www.iisd.org/system/files/publications/china_green_revenue_summary_ch.pdf.

Wikipedia

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BibTeX

@techreport{cottrell2013, author = {Cottrell, Jacqueline and Bridle, Richard and 赵勇强 and 时景丽 and 谢旭轩 and Beaton, Christopher and Leopold, Aaron and Meyer, Eike and Sharma, Shruti and 程汉}, title = {{绿色税收助力绿色能源：环境财税改革促进可再生能源技术部署}}, institution = {International Institute for Sustainable Development}, year = {2013}, month = oct, url = {https://www.iisd.org/system/files/publications/china_green_revenue_summary_ch.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }