Optimal Environmental Tax:Pigovian Rule and Tax Coordination

The article analyzes Pigovian Rule,the classical theory of optimal environmental tax from economics perspective and the general equilibrium model.On the basis of external theory,the article inspects efficiency characteristics of environmental tax by the general equilibrium model and determinant factors of optimal environmental tax under the second-best situation.Afterwards,the article makes comments on levying environmental tax and the author hopes that this can be helpful to assure environmental tax.