简介：Therearenumerousstudiescomparingdifferentkindsofenvironmentaltaxesandstandards.However,formsofenvironmentalstandardsfocusedbyformerresearchersareusuallyquantitybasedlimits/standards(e.g.poundsperdayorpoundsperunitofoutput).Concentration-basedemissionstandard(e.g.milligramsperliterofwastewater)asoneimportantformofenvironmentalstandardhasnotbeengivenmuchattention.Inthisarticle,comparableestimatesoftheirprobableeffectonenterprisepollutionreductionwillbedevelopedforconcentrationbasedeffluentstandards,effluenttaxes,andacombinationofboth.Alinearsimulationmodelisusedtoclearlyandobviouslycomparetheeffectsofeffluenttaxesandconcentration-basedstandardswithinthesamefigure.Withonedetailedapplicationtothepaperindustry,someenlightenmentandconclusions-aswellasthegeneralapplicabilityoftheseprinciples-arethenprovided:Underthesameeffluenttaxrate,enterprises,groups,andindustriesthatarecleanerwillreducemorepollutantsthanthosethathavehigherpollutantabatementcosts.Itisrecommendedthateffluenttaxesaresetbyavoidingcuttingitevenatonestrokeandconsideringthefeasibilityofpollution-reducingtechnologyinvariousindustries.ItisnecessarytoreduceMACofenterprisestobetterstimulateenterprises’orindustries’emissionreductionbypreferentialmeasures,suchashightaxratecoordinatedbyspeedingupthedepreciationofenvironmentalprotectionequipment.