碳税

碳税（英語：carbon tax）是针对某些造成二氧化碳排放的商品或服務，依照排放量來徵收的一种环境税。^[2]

二氧化碳目前被广泛认为是造成全球暖化的主要原因。碳税的设置意图即是透过税收手段，抑制向大气中排放过多的二氧化碳，从而减缓气候变暖进程。碳稅在運輸和能源部門較常見。^[3]

大衛·戈登·威爾遜（David Gordon Wilson（英语：David Gordon Wilson））於1973年首次提出碳稅^[4]。碳稅是碳定價的一種形式。碳稅可以對任何其他溫室氣體進行徵收，通常會將其換算成等同於二氧化碳排放的量^[5]。例如：排放1公斤的甲烷到大氣，約相當於25公斤的二氧化碳排放量。

燃燒化石燃料等碳氫化合物時，其碳會轉化為二氧化碳和其他碳化合物。排放到大氣後會導致全球變暖，從而損害環境和人類健康。這些外部性成本可以透過在產品週期中的任何時刻，對碳含量徵稅來減少。^[6]^[7]^[8]^[9]

研究指出，碳稅有效地減少了排放^[10]。許多經濟學家認為，碳稅是遏制氣候變化的最有效方法（成本最低）^[11]^[12]^[13]^[14]^[15]。許多國家和100多個城市已承諾到2050年實現碳中和^[16]^[10]。截至2019年，已經或計劃在25個國家實施碳稅^[17]，而46個國家透過碳稅或排放權交易計劃對碳進行了某種形式的價格定價^[18]。為了避免這些回歸稅帶來的負面影響，碳稅收入可以直接用於低收入群體，也可以透過稅收抵免在部分或所有消費者中分配。^[19]

背景

二氧化碳為一種溫室氣體（其他還有甲烷、一氧化二氮等），其排放主要來自人類活動。氣候變遷相關的科學證據指出，人類產生的溫室氣體，是造成全球暖化的主因^[20]，其中二氧化碳佔最大宗。^[21]每年人類活動在全球造成約270億噸的二氧化碳排放到大氣中^[22]。大氣中的二氧化碳，藉由輻射效應改變了地球大氣系統的能量平衡，進而造成暖化。^[23]

自從越來越多疑氣候變遷的相關科學證據被發現，國際上有許多條約和協議在規範各國溫室氣體的排放。在2015年的巴黎協定中，許多國家承諾在未來數十年內要減少溫室氣體的排放。

不同的溫室氣體具有不同的物理性質。全球暖化潛勢是國際公認的與其他溫室氣體當量的標度，單位為二氧化碳當量噸。

經濟理論

碳稅是一種污染稅^[24]。與傳統的法令和規範來明確限製或禁止每個污染者的排放不同^[25]，碳稅藉由市場機制來找出減少污染的最有效方法。碳稅是一種間接稅，與直接稅不同在於，後者是一種對收入徵稅的稅。碳稅訂定的是價格而不是排放限制^[26]。徵收碳稅除了能鼓勵節能外，還使低碳能源（例如：再生能源）更具市場競爭力。

在經濟學理論中，污染被認為是負面的外部性，對不直接參與交易的第三方產生負面影響，是一種市場失靈。為了解決這個問題，經濟學家亞瑟·塞西爾·皮古提議對作為外部性來源的商品（在本例中為碳氫燃料）徵稅以便準確地將商品成本反映給社會，從而內部化生產成本。

參考文獻

^ World Bank Group, State and Trends of Carbon Pricing 2019, 6 June 2019 [2021-05-15], （原始内容存档于2020-07-11）（英语）
^ 能源稅、碳稅的合理化(一)—理論探討. 能源資訊平台. [2021年5月10日]. （原始内容存档于2021年5月11日）.
^ Akkaya, Sahin; Bakkal, Ufuk. Carbon Leakage Along with the Green Paradox Against Carbon Abatement? A Review Based on Carbon Tax. Folia Oeconomica Stetinensia. 2020-06-01, 20 (1): 25–44 [2021-04-06]. ISSN 1898-0198. doi:10.2478/foli-2020-0002. （原始内容存档于2020-08-29）.
^ Berdik, Chris. The unsung inventor of the carbon tax. The Boston Globe. 10 August 2014 [11 August 2014]. （原始内容存档于2014-08-11）.
^ Costs and Benefits to Agriculture from Climate Change Policy. www.card.iastate.edu. [2021-04-06]. （原始内容存档于2020-07-27）.
^ Bashmakov, I.; et al. 6.2.2.2.1 Collection Point and Tax Base. B. Metz; et al (编). Policies, Measures, and Instruments. Climate Change 2001: Mitigation. Contribution of Working Group III to the Third Assessment Report of the Intergovernmental Panel on Climate Change. Print version: Cambridge University Press, Cambridge, UK, and New York, N.Y., U.S.A.. This version: GRID-Arendal website. 2001 [8 April 2011]. （原始内容存档于28 December 2013）.
^ Effects of a Carbon Tax on the Economy and the Environment. Congressional Budget Office. 22 May 2013 [29 September 2017]. （原始内容存档于2017-09-29）.
^ Kalkuhl, Matthias. Renewable energy subsidies: Second-best policy or fatal aberration for mitigation? (PDF). Resource and Energy Economics. September 2013, 35 (3): 217–234 [20 August 2018]. doi:10.1016/j.reseneeco.2013.01.002. （原始内容存档 (PDF)于2018-08-20）.
^ Bashmakov, I.; et al. Policies, Measures, and Instruments. B. Metz; et al (编). Climate Change 2001: Mitigation. Contribution of Working Group III to the Third Assessment Report of the Intergovernmental Panel on Climate Change. Cambridge University Press, Cambridge, UK, and New York, N.Y., U.S.A. 2001 [20 May 2009]. （原始内容存档于2018-10-05）.
^ ^10.0 ^10.1 Carbon Taxes: What Can We Learn From International Experience?. Econofact. 3 May 2019 [7 May 2019]. （原始内容存档于2019-05-07）（美国英语）.
^ Gupta, S.; et al. 13.2.1.2 Taxes and charges. Policies, instruments, and co-operative arrangements. Climate Change 2007: Mitigation. Contribution of Working Group III to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change (B. Metz et al. Eds.). Print version: Cambridge University Press, Cambridge, U.K., and New York, N.Y., U.S.A.. This version: IPCC website. 2007 [18 March 2010]. （原始内容存档于29 October 2010）.
^ Carbon Taxes II. igmchicago.org. [6 July 2019]. （原始内容存档于2016-11-26）.
^ Carbon Tax | IGM Forum. [6 July 2019]. （原始内容存档于2016-11-26）（美国英语）.
^ Climate Change Policies. igmchicago.org. [6 July 2019]. （原始内容存档于2018-11-18）.
^ ECONOMISTS' STATEMENT ON CARBON DIVIDENDS. clcouncil.org. 2019 [18 February 2019]. （原始内容存档于2019-01-18）.
^ 77 Countries, 100+ Cities Commit to Net Zero Carbon Emissions by 2050 at Climate Summit. [24 September 2019]. （原始内容存档于2019-09-28）.
^ World Bank Group. State and Trends of Carbon Pricing 2019. 6 June 2019. hdl:10986/31755 （英语）. p. 24, Fig. 6
^ World Bank Group. State and Trends of Carbon Pricing 2019. 6 June 2019. hdl:10986/31755 （英语）. p. 21
^ IPCC. 7.34. In (section): Question 7. In (book): Climate Change 2001: Synthesis Report. A Contribution of Working Groups I, II, and III to the Third Assessment Report of the Intergovernmental Panel on Climate Change (Watson, R.T. and the Core Writing Team (eds.)). Print version: Cambridge University Press, UK. This version: GRID-Arendal website. 2001: 122 [29 March 2011]. （原始内容存档于1 May 2011）.
^ Letter to U.S. Senators from 18 scientific organizations, by Alan I. Leshner (Executive Director, American Association for the Advancement of Science), Keith Sietter (Executive Director, American Meteorological Society), Douglas N. Arnold (President, Society for Industrial and Applied Mathematics), et al., 21 October 2009
^ IPCC. Climate Change 2007: Synthesis Report (PDF). International Panel Climate Change: 14. 2007 [2021-04-21]. （原始内容存档 (PDF)于2011-02-28）.
^ "Volcanic Gases and Their Effects" （页面存档备份，存于互联网档案馆）, United States Geological Survey. Retrieved 10 August 2009
^ Forster, P.; et al. 2.2 Concept of Radiative Forcing. Solomon, S. D.; et al (编). Changes in Atmospheric Constituents and in Radiative Forcing. Contribution of Working Group I to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change. Climate Change 2007: The Physical Science Basis. (Print version: Cambridge University Press, Cambridge, UK, and New York, N.Y., U.S.A.. This version: IPCC website). 2007 [25 August 2010]. （原始内容存档于29 October 2010）.
^ Groosman, Britt. 2500 Pollution Tax (PDF). Encyclopedia of Law and Economics. Edward Elgar and the University of Ghent. [2 February 2014]. （原始内容 (PDF)存档于2001-12-01）.
^ Greenbaum, Allan. Environmental Law and Policy in the Canadian Context. Concord, Ontario: Captus Press. 2010: 240–241. ISBN 978-1-55322-171-5.
^ Hepburn, C. Regulation by prices, quantities or both: an update and an overview (PDF). Oxford Review of Economic Policy. 2006, 22 (2): 226–247 [30 August 2009]. doi:10.1093/oxrep/grj014. ^{[永久失效連結]}

外部連結

[1] World Bank Group, State and Trends of Carbon Pricing 2019, 6 June 2019 [2021-05-15], （原始内容存档于2020-07-11）（英语）

[2] 能源稅、碳稅的合理化(一)—理論探討. 能源資訊平台. [2021年5月10日]. （原始内容存档于2021年5月11日）.

[3] Akkaya, Sahin; Bakkal, Ufuk. Carbon Leakage Along with the Green Paradox Against Carbon Abatement? A Review Based on Carbon Tax. Folia Oeconomica Stetinensia. 2020-06-01, 20 (1): 25–44 [2021-04-06]. ISSN 1898-0198. doi:10.2478/foli-2020-0002. （原始内容存档于2020-08-29）.

[4] Berdik, Chris. The unsung inventor of the carbon tax. The Boston Globe. 10 August 2014 [11 August 2014]. （原始内容存档于2014-08-11）.

[5] Costs and Benefits to Agriculture from Climate Change Policy. www.card.iastate.edu. [2021-04-06]. （原始内容存档于2020-07-27）.

[CollectionPoint-6] Bashmakov, I.; et al. 6.2.2.2.1 Collection Point and Tax Base. B. Metz; et al (编). Policies, Measures, and Instruments. Climate Change 2001: Mitigation. Contribution of Working Group III to the Third Assessment Report of the Intergovernmental Panel on Climate Change. Print version: Cambridge University Press, Cambridge, UK, and New York, N.Y., U.S.A.. This version: GRID-Arendal website. 2001 [8 April 2011]. （原始内容存档于28 December 2013）.

[7] Effects of a Carbon Tax on the Economy and the Environment. Congressional Budget Office. 22 May 2013 [29 September 2017]. （原始内容存档于2017-09-29）.

[8] Kalkuhl, Matthias. Renewable energy subsidies: Second-best policy or fatal aberration for mitigation? (PDF). Resource and Energy Economics. September 2013, 35 (3): 217–234 [20 August 2018]. doi:10.1016/j.reseneeco.2013.01.002. （原始内容存档 (PDF)于2018-08-20）.

[bashmakov-9] Bashmakov, I.; et al. Policies, Measures, and Instruments. B. Metz; et al (编). Climate Change 2001: Mitigation. Contribution of Working Group III to the Third Assessment Report of the Intergovernmental Panel on Climate Change. Cambridge University Press, Cambridge, UK, and New York, N.Y., U.S.A. 2001 [20 May 2009]. （原始内容存档于2018-10-05）.

[:3-10] 10.0 ^10.1 Carbon Taxes: What Can We Learn From International Experience?. Econofact. 3 May 2019 [7 May 2019]. （原始内容存档于2019-05-07）（美国英语）.

[gupta_taxes_and_charges-11] Gupta, S.; et al. 13.2.1.2 Taxes and charges. Policies, instruments, and co-operative arrangements. Climate Change 2007: Mitigation. Contribution of Working Group III to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change (B. Metz et al. Eds.). Print version: Cambridge University Press, Cambridge, U.K., and New York, N.Y., U.S.A.. This version: IPCC website. 2007 [18 March 2010]. （原始内容存档于29 October 2010）.

[:6-12] Carbon Taxes II. igmchicago.org. [6 July 2019]. （原始内容存档于2016-11-26）.

[:7-13] Carbon Tax | IGM Forum. [6 July 2019]. （原始内容存档于2016-11-26）（美国英语）.

[:4-14] Climate Change Policies. igmchicago.org. [6 July 2019]. （原始内容存档于2018-11-18）.

[:5-15] ECONOMISTS' STATEMENT ON CARBON DIVIDENDS. clcouncil.org. 2019 [18 February 2019]. （原始内容存档于2019-01-18）.

[16] 77 Countries, 100+ Cities Commit to Net Zero Carbon Emissions by 2050 at Climate Summit. [24 September 2019]. （原始内容存档于2019-09-28）.

[17] World Bank Group. State and Trends of Carbon Pricing 2019. 6 June 2019. hdl:10986/31755 （英语）. p. 24, Fig. 6

[18] World Bank Group. State and Trends of Carbon Pricing 2019. 6 June 2019. hdl:10986/31755 （英语）. p. 21

[19] IPCC. 7.34. In (section): Question 7. In (book): Climate Change 2001: Synthesis Report. A Contribution of Working Groups I, II, and III to the Third Assessment Report of the Intergovernmental Panel on Climate Change (Watson, R.T. and the Core Writing Team (eds.)). Print version: Cambridge University Press, UK. This version: GRID-Arendal website. 2001: 122 [29 March 2011]. （原始内容存档于1 May 2011）.

[20] Letter to U.S. Senators from 18 scientific organizations, by Alan I. Leshner (Executive Director, American Association for the Advancement of Science), Keith Sietter (Executive Director, American Meteorological Society), Douglas N. Arnold (President, Society for Industrial and Applied Mathematics), et al., 21 October 2009

[21] IPCC. Climate Change 2007: Synthesis Report (PDF). International Panel Climate Change: 14. 2007 [2021-04-21]. （原始内容存档 (PDF)于2011-02-28）.

[22] "Volcanic Gases and Their Effects" （页面存档备份，存于互联网档案馆）, United States Geological Survey. Retrieved 10 August 2009

[23] Forster, P.; et al. 2.2 Concept of Radiative Forcing. Solomon, S. D.; et al (编). Changes in Atmospheric Constituents and in Radiative Forcing. Contribution of Working Group I to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change. Climate Change 2007: The Physical Science Basis. (Print version: Cambridge University Press, Cambridge, UK, and New York, N.Y., U.S.A.. This version: IPCC website). 2007 [25 August 2010]. （原始内容存档于29 October 2010）.

[24] Groosman, Britt. 2500 Pollution Tax (PDF). Encyclopedia of Law and Economics. Edward Elgar and the University of Ghent. [2 February 2014]. （原始内容 (PDF)存档于2001-12-01）.

[25] Greenbaum, Allan. Environmental Law and Policy in the Canadian Context. Concord, Ontario: Captus Press. 2010: 240–241. ISBN 978-1-55322-171-5.

[Hepburn-26] Hepburn, C. Regulation by prices, quantities or both: an update and an overview (PDF). Oxford Review of Economic Policy. 2006, 22 (2): 226–247 [30 August 2009]. doi:10.1093/oxrep/grj014. ^{[永久失效連結]}

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背景

經濟理論

相關條目

參考文獻

外部連結