关键词: 最优水污染税, 现值法, 或有估价法, 庇古税

Abstract:

Water pollution, a kind of disgusting product with the negative externality, may leads to loss of market efficiency. Imposing
Pigou Tax can help solving this problem. According to Pigou Tax principle, the principle of determining the optimal water pollution tax
is: per unit of water pollution tax is equal to marginal external cost of water pollution brought by the unit. But quantifying marginal cost
is difficult, so it is feasible to use Present Value Method and Contingent Valuation Method to quantify the quasi Pigou Tax.

Key words: optimal water pollution tax, Present Value Method, Contingent Valuation Method, Pigou Tax