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文章在一般均衡模型框架下考察了事先存在税收“扭曲”的“次优环境”中，环境税改革对小型开放经济的效应，并利用重庆市的宏观经济数据对模型结论进行模拟。结果发现：环境税有利于改善环境质量，但同时也加重了原本的经济扭曲，环境与经济效率之间存在替代关系，从而表明“双重红利”假说不成立；“次优环境”下的最优环境税低于“最优环境”下的最优环境税率(庇古税率)；对重庆市宏观经济数据的模拟却表明环境税对家庭和企业的影响具有显著的差异性。","By virtue of general equilibrium model, the paper evaluates the effect on environment tax on small open economy in the “sub-optimum environment” where “distortion” pre-exists, and utilizes the macro economic data of Chongqing Municipality to perform simulation on the model conclusions. As demonstrated by the model analysis results, environmental taxes are favorable to improve environment quality, and meanwhile the original economic distortion is aggravated. Actually, a kind of substitution relation exists between environment and economic efficiency, therefore, it demonstrates that the “double dividend” hyphothesis fails, and the optimum environmental tax under sub-optimum environment is lower than Pigou tax rate. The simulation of the macro economic data of Chongqing municipality demonstrates that environment tax has distinctive influence differences on families and enterprises.