关键词: 环境税, 文献计量, 知识图谱, 信息可视化, 中国本土情境

Abstract: Environmental taxation is vital means for environmental issues. All nations, developed or developing, actively enforce environmental taxation. This paper uses bibliometric method to visualize the research advances, popular points, and network evolution regarding environmental taxation via Citespace 5.5.R2 from 2799 environmental taxation papers during 2000 to 2019 among Web of Science, CNKI database. American scholars have made outstanding achievements, Dutch and Swiss scholars are readily for international exchanges, but Chinese scholars are largely isolated, lack of global exchanges even internal cooperation, resulting in low quality papers in China. Foreign highly cited papers are largely focused on cases and carbon taxation, while internal on references of foreign taxation on China, theoretically, with absence of empirical studies. Scholars globally study largely on environmental taxation effect, design and optimization with different focuses. In recent two decades, Chinese scholars have a clear research network at four stages. Foreign researchers have formed an entire research system with alternative key words. This paper summarizes the deficiency of Chinese scholars and presents outlook for future studies, aiming at providing references for boosting environmental taxation research for Chinese.

Key words: environmental taxation, bibliometric counts, knowledge map, information visualization, China's scenario