基于文献计量的国内外环境税比较研究

运用文献计量方法，从Web of Science核心合集、CNKI数据库中检索筛选得到2000—2019年2799篇环境税文献数据，借助Citespace5.5.R2软件绘制科学知识图谱，对国内外环境税领域的发展现状、研究热点及脉络演化进行可视化分析。研究发现：美国学者在环境税领域的研究实力较为突出，荷兰、瑞士等国家的学者积极开展国际交流，而我国研究机构和学者不仅缺乏跨国交流合作，内部的合作关系也不够紧密，呈大分散、小集中的态势；国内环境税研究文献的深度和厚度有待进一步提升，刊登在主流管理学期刊上的成果较少；国外高频被引文献多结合历史数据和具体案例剖析环境税和碳税的作用效果，而国内多从理论层面分析西方国家环境税制及对我国的启示，缺乏定量化的实证研究；国内外学者对环境税效应、环境税制设计及优化完善这两个热点主题均进行了大量研究，但也有各自的侧重点；近20年来国内的研究脉络较为清晰，可划分为四个阶段，而国外早已形成较为完整的研究体系，关键词格局反复交替运动。最后基于国内外环境税研究成果的可视化对比分析，归纳当前国内学者研究的不足，提出置身于中国本土情境下的未来展望，以期为进一步深化国内环境税研究提供一定的借鉴意义。

COMPARISON ON ENVIRONMENTAL TAXATION BETWEEN CHINA AND FOREIGN NATIONS BASED ON BIBLIOMETRIC ANALYSIS

Environmental taxation is vital means for environmental issues. All nations, developed or developing, actively enforce environmental taxation. This paper uses bibliometric method to visualize the research advances, popular points, and network evolution regarding environmental taxation via Citespace 5.5.R2 from 2799 environmental taxation papers during 2000 to 2019 among Web of Science, CNKI database. American scholars have made outstanding achievements, Dutch and Swiss scholars are readily for international exchanges, but Chinese scholars are largely isolated, lack of global exchanges even internal cooperation, resulting in low quality papers in China. Foreign highly cited papers are largely focused on cases and carbon taxation, while internal on references of foreign taxation on China, theoretically, with absence of empirical studies. Scholars globally study largely on environmental taxation effect, design and optimization with different focuses. In recent two decades, Chinese scholars have a clear research network at four stages. Foreign researchers have formed an entire research system with alternative key words. This paper summarizes the deficiency of Chinese scholars and presents outlook for future studies, aiming at providing references for boosting environmental taxation research for Chinese.