@article{oai:muroran-it.repo.nii.ac.jp:00008320,
 author = {菅野, 光公 and KANNO, Koko},
 journal = {室蘭工業大学紀要, Memoirs of the Muroran Institute of Technology},
 month = {Nov},
 note = {application/pdf, Global warming issue is one of the biggest problems in the 21st century. Reducing the emission af the green house gases (CO2, CH4, N2O, HFC, PFC, SF6 ) is the most important policy for the developed countries that should take non regret policy. The 38 countries (so called Annex I countries) have agreed that the total reduction ot the GHGs in the average between 2008 to 2012 should be -5.2% comparing 1990 at the COP3 in Kyoto in 1997. Among the GHGs, CO2 has 55% contribution in the world toward the global warming, so the reduction of CO2 is the first priority for each country. In this paper I reviewed previous study and have created a new theory which is ''the International Environmental Tax" in the chapter 5. After researching the trend of the Environmental Tax Policy in the world, I have proposed the new Envitonmcntal Tax Policy to reduce CO2 and to protect the global warming., 投稿論文},
 pages = {111--124},
 title = {環境税の理論と国際的動向},
 volume = {50},
 year = {2000},
 yomi = {カンノ, コウコウ}
}