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with the increasingly growing environmental crisis represented by haze in recent years, China is bearing more and more pressure on reducing fossil energy consumption and emission of greenhouse gas. The reform on green tax system represented by environmental taxes is not only imperative to speed up the transformation of economic development patterns and realize energy safety and resource conservation, but also an important way to cope with the challenge of global climate change and moreover a direct demand on reducing environmental pollution to improve the livelihood of people. By comparing the implementation status of environment tax in 19 major countries and regions of the world, this paper summarized the common practice on the implementation of environmental taxes, analyzed the regularity and loophole, and proposed for some suggestions on implementation of environmental taxes in China.

E-government standards are the basis of information sharing, system integration and business interoperability among government agencies. Using institutional theory as an analytical perspective, this study explores the implementation of Information Resource Catalogue and Information Exchange System standards which is one of the important e-government standards in China. Incorporating three distinctive dimensions of institutionalization including coercive, normative and mimetic forces, the study investigates the mechanisms of promoting national e-government standards diffusion and its development process. The findings show that in the implement of national e-government standards, the coercive dimension was most effective. The influencing process sequences are normative, coercive and mimetic mechanisms.