复合的碳税和碳排放权交易政策:欧盟的经验与启示

doi:10.16088/j.issn.1001-6597.2020.04.008

Abstract

Abstract: The initial implementation of carbon tax in EU is mainly based on the purpose of fiscal and tax, to achieve the transfer of tax burden. The evolution from single implementation to composite application involves both political resistance and energy market structure. Effective carbon tax and carbon emission trading policies are considered to play a positive role in promoting regional energy conservation and emission reduction (especially carbon dioxide emission reduction) and innovation of emission reduction technology. China's implementation, composite and compatible, is not only the objective need of emission reduction, but also the inevitable result of effective combination of fiscal and tax policies to achieve national high-quality environmental governance. Therefore, it is imperative to: (1) fully consider the acceptability of relevant stakeholders and launch feasible policy combinations; (2) implement accurate policy combinations suitable for regional sustainable development based on the energy endowment and consumption structure of different regions; (3) build a transparent system and mechanism conducive to regional coordinated development so as to promote policy combinations for environmental protection cause.

Key words: carbon tax, carbon emission trading, EU, composite policy

CLC Number:

F810.422

WU Bin, CAO Li-ping, WO Peng-fei. The Composite Policy of Carbon Tax and Carbon Emission Trading: the Experience and Inspiration from the European Union[J].Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2020, 56(4): 84-94.

References

[1] 刘传明,孙喆,张瑾.中国碳排放权交易试点的碳减排政策效应研究[J].中国人口·资源与环境,2019,29(11):49-58.
[2] 高艳丽,董捷,李璐,李红波.碳排放权交易政策的有效性及作用机制研究——基于建设用地碳排放强度省际差异视角[J].长江流域资源与环境,2019,28(4):783-793.
[3] 沈洪涛,黄楠,刘浪.碳排放权交易的微观效果及机制研究[J].厦门大学学报(哲学社会科学版),2017(1):13-22.
[4] 王文军,谢鹏程,李崇梅,骆志刚,赵黛青.中国碳排放权交易试点机制的减排有效性评估及影响要素分析[J].中国人口·资源与环境,2018,28(4):26-34.
[5] 杨颖.我国开征碳税的理论基础与碳税制度设计研究[J].宏观经济研究,2017(10):54-61.
[6] 闾浩,安云飞,孙婷婷.学习效应视角下碳税对企业生产和减排行为的影响[J].科技管理研究,2018,38(19):256-262.
[7] 王京安,韩立.碳税与碳排放权交易制度对比分析[J].商业研究,2013(7):21-27.
[8] 曾繁华,陈建军,吴立军.碳税与排放权交易制度比较及碳税实施问题研究[J].财政研究,2014(5):32-36.
[9] 申嫦娥,田洲,田悦.碳税、碳交易的机制比较与联合应用方案设计[J].财政研究,2014(11):42-46.
[10] 张海星.论混合型碳排放控制模式的理论与现实路径[J].税务研究,2015(9):46-53.
[11] 魏庆坡.碳交易与碳税兼容性分析——兼论中国减排路径选择[J].中国人口·资源与环境,2015,25(5):35-43.
[12] 刘磊,张永强.基于碳排放权交易市场的碳税制度研究[J].税务研究,2019(2):46-52.
[13] 中国财政科学研究院课题组.在积极推进碳交易的同时择机开征碳税[J].财政研究,2018(4):2-19.
[14] Wittneben B B F. Exxon is right: Let us re-examine our choice for a cap-and-trade system over a carbon tax[J]. Energy Policy, 2009, 37(6):2462-2464.
[15] Ambec S, Coria J. Prices vs quantities with multiple pollutants[J]. Journal of Environmental Economics and Management, 2013, 66(1):123-140.
[16] Raux C, Croissant Y, Pons D. Would personal carbon trading reduce travel emissions more effectively than a carbon tax?[J]. Transportation Research Part D: Transport and Environment, 2015, 35(4):72-83.
[17] Takayoshi Shinkuma, Hajime Sugeta. Tax versus emissions trading scheme in the long run[J]. Journal of Environmental Economics and Management,2016,75(1):12-24.
[18] 中国能源发展报告编委会.中国能源研究报告——区域篇[M].北京:中国统计出版社, 2006.
[19] 祝佳.中国能源发展战略研究:欧盟经验及启示[J].中南财经政法大学学报,2012(2):135-140.
[20] 罗峰,李琪.欧盟一体化发展对长三角协同发展的启示和思考[J].国家行政学院学报,2010(3):114-118.
[21] 司林波,赵璐.欧盟环境治理政策述评及对我国的启示[J].环境保护,2019,47(11):54-60.
[22] 刘燕.欧盟一体化进程中的经济收敛与社会抗拒——兼论对中国全面建成小康社会的启示[J].思想战线,2016,42(2):59-63.
[23] 易兰,杨历,李朝鹏,任凤涛.欧盟碳价影响因素研究及其对中国的启示[J].中国人口·资源与环境,2017,27(6):42-48.
[24] 张立锋.欧盟碳市场法制建设若干特点及对中国的启示[J].河北学刊,2018,38(4):215-220.
[25] 易兰,鲁瑶,李朝鹏.中国试点碳市场监管机制研究与国际经验借鉴[J].中国人口·资源与环境,2016,26(12):77-86.
[26] 唐祥来.欧盟碳税工具环境治理成效及其启示[J].财经理论与实践,2011,32(6):97-100.
[27] 程荃.中国—欧盟能源合作的法律原则与发展趋势——以《可持续能源安全方案》为视角[J].暨南学报(哲学社会科学版),2016,38(7):30-39.
[28] 张超,边永民.《巴黎协定》下国际合作机制研究[J].环境保护,2018,46(16):66-69.
[29] Metcalf, Gilbert E. Market-based Policy Options to Control U.S. Greenhouse Gas Emissions[J]. Journal of Economic Perspectives, 2009, 23(2):5-27.
[30] Barde, J P. Green Tax Reforms in OECD Countries: An Overview[R]. OECD Report,2004.
[31] Wiepke Wissema,Rob Dellink. AGE analysis of the impact of a carbon energy tax on the Irish economy[J]. Ecological Economics,2006,61(4):671-683.
[32] Bruvoll A, Larsen B M. Greenhouse gas emissions in Norway: do carbon taxes work?[J]. Energy Policy, 2004, 32(4):493-505.
[33] Lin B, Li X. The effect of carbon tax on per capitaCO₂ emissions[J]. Energy Policy, 2011, 39(9):5137-5146.
[34] Gerlagh R, Lise W. Carbon taxes: A drop in the ocean, or a drop that erodes the stone? The effect of carbon taxes on technological change[J]. Ecological Economics, 2005, 54(2-3):241-260.
[35] Lee C F, Lin S J, Lewis C, et al. Effects of carbon taxes on different industries by fuzzy goal programming: A case study of the petrochemical-related industries, Taiwan[J]. Energy Policy, 2007, 35(8):4051-4058.
[36] Tamura, Hiroyuki, Kimura, Takashi. Modeling and Policy Assessment of Carbon Tax and Emissions Trading for Preserving Global Environment[J]. Ifac Proceedings Volumes, 2008, 41(2):15505-15510.
[37] Rogge K . Reviewing the Evidence on the Innovation Impact of the EU Emission Trading System[J]. Ecological Economics, 2016, 70(3):513-523.
[38] Pope J, Owen A D. Emission trading schemes: potential revenue effects, compliance costs and overall tax policy issues[J]. Energy Policy, 2009, 37(11):4595-4603.
[39] Dresner S, Jackson T, Gilbert N. History and social responses to environmental tax reform in the United Kingdom[J]. Energy Policy, 2006, 34(8):930-939.
[40] Benjaafar S, Li Y, Daskin M. Carbon Footprint and the Management of Supply Chains: Insights From Simple Models[J]. IEEE Transactions on Automation Science and Engineering, 2013, 10(1):99-116.
[41] Solilová, V., and Nerudová, D. Overall approach of the EU in the question of emissions: EU emissions trading system and CO2 taxation[J]. Procedia Economics and Finance, 2014, 12:616-625.
[42] Varma A. UK's climate change levy: Cost effectiveness, competitiveness and environmental impacts[J]. Energy Policy, 2003, 31(1):51-61.
[43] Limpaitoon, T, Chen, Y, Oren, S S. The impact of imperfect permit market on congested electricity market equilibrium[J]. J Regul Econ, 2011, 43: 237-260.
[44] Chiu F, Kuo H, Chen C, et al. The energy price equivalence of carbon taxes and emissions trading—Theory and evidence[J]. Applied Energy, 2015, 160: 164-171.
[45] Alton, T, Arndt, C, and Davies, R, et al. The economic implications of introducing carbon taxes in South Africa[J]. European Journal of Organic Chemistry, 2012, 9:1859–1864.
[46] Meng S,Siriwardana M, Mcneill J. The Environmental and Economic Impact of the Carbon Tax in Australia[J]. Environmental & Resource Economics, 2013, 54(3):313-332.
[47] Chapple L L, Clarkson P M, Gold D L. The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS)[J]. Abacus, 2011, 49(1):54-56.
[48] Dissou Y, Siddiqui M S. Can carbon taxes be progressive?[J]. Energy Economics, 2014, 42(1):88-100.
[49] Lee C F, Lin S J, Lewis C. Analysis of the impacts of combining carbon taxation and emission trading on different industry sectors[J]. Energy Policy, 2008, 36(2):722-729.
[50] Tamura, H, and Teraoka, R. Assessing hybrid policy of carbon tax and emissions trading under uncertainty for preserving global environment[J]. IFAC Proceedings Volumes, 2011, 44(1):12916-12921.
[51] Jeffrey, C, and Perkins, J D. The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union[J]. The International Journal of Accounting, 2015, 50(4):397-417.
[52] Varma A. UK's climate change levy and emissions trading scheme: Implications for businesses' productivity and economic efficiency[M]// Emissions Trading and Business. Physica-Verlag HD, 2006.
[53] Wang, L. Carbon tax policy and technological innovation for low-carbon emission[C]// International Conference on Management and Service Science. IEEE, 2011.
[54] Joshua, M. A carbon tax as a driver of green technology innovation and the implications for international trade[J]. Energy Law Journal, 2014, 35:45-69.
[55] Weber T A,Neuhoff K. Carbon markets and technological innovation[J]. Journal of Environmental Economics and Management, 2010, 60(2):1-132.
[56] Wang L W L . Carbon emission trading and technology innovation for low-carbon emission[C]// International Conference on Electrical & Control Engineering. IEEE, 2011.
[57] Scotchmer S. Cap-and-Trade, Emissions Taxes, and Innovation[J]. NBER/Innovation Policy and the Economy, 2009, 11(1):29-54.
[58] Coria J. Taxes, permits, and the diffusion of a new technology[J]. Resource and Energy Economics, 2009, 31(4):249-271.
[59] He Y, Wang L, Wang J. Cap-and-trade vs. carbon taxes: A quantitative comparison from a generation expansion planning perspective[J]. Computers & Industrial Engineering, 2012, 63(3): 708-716.
[60] Fang G, Tian L, Fu M, et al. The impacts of carbon tax on energy intensity and economic growth – A dynamic evolution analysis on the case of China[J]. Applied Energy, 2013, 110(5):17-28.
[61] Cui L B, Fan Y, Zhu L, et al. How will the emissions trading scheme save cost for achieving China's 2020 carbon intensity reduction target?[J]. Applied Energy, 2014, 136:1043-1052.
[62] 解振华:中国碳市场控制温室气体排放良好效果初步显现[EB/OL].(2018-12-11)[2020-03-10].http://cul.chinanews.com/gn/2018/12-11/8698799.shtml.
[63] 吴力波,钱浩祺,汤维祺.基于动态边际减排成本模拟的碳排放权交易与碳税选择机制[J].经济研究,2014,49(9):48-61.
[64] 石敏俊,袁永娜,周晟吕,李娜.碳减排政策:碳税、碳交易还是两者兼之?[J].管理科学学报,2013,16(9):9-19.
[65] Baranzini A, Carattini S. Effectiveness, earmarking and labeling: testing the acceptability of carbon taxes with survey data[J]. Environmental Economics and Policy Studies, 2017, 19(1):197-227.
[66] Robson, Alex. Australia's Carbon Tax: An Economic Evaluation[J]. Economic Affairs, 2014, 34(1):35-45.
[67] Dresner S, Jackson T, Gilbert N. History and social responses to environmental tax reform in the United Kingdom[J]. Energy Policy, 2006, 34(8):930-939.
[68] 吴斌,苏歆,徐雪飞.西方环境税收政策研究[J].东南大学学报(哲学社会科学版),2015,17(4):79-83.
[69] 楼继伟:中国不单设碳税全面营改增后将依法废止营业税[EB/OL].(2016-03-20)[2020-03-10].http://www.xinhuanet.com//politics/2016-03/20/c_1118385474.htm.
[70] 朴英爱,杨志宇.碳交易与碳税:有效的温室气体减排政策组合[J].东北师大学报(哲学社会科学版),2016(4):117-122.
[71] 段茂盛,张芃.碳税政策的双重政策属性及其影响:以北欧国家为例[J].中国人口·资源与环境,2015,25(10):23-29.

Metrics

Viewed

Full text

Abstract

Cited

Shared

Discussed

Comments

Recommended 8

[1]	TAN Pei-wen, WU Quan-lan. Research on the Adaptation of Religion to Socialism ——An Example of Building a Well-off Society in an All-round Way in Guangxi[J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2018, 54(2): 24 -30 .
[2]	LI Han, SHI Wei-na. The Observation and Exposition of Composing Historical Works on Liu Song Dynasty and Song Annals before and after Shen Yue’s Period[J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2018, 54(2): 84 -89 .
[3]	LIU Yu-jun. On Styles of Tang and Song Dynasties in Collected Poems of Baiyun Villa by Vietnamese Poet Ruan Bingqian[J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2018, 54(2): 90 -97 .
[4]	ZHAO Xiao-yu. From “Advocating Western Methods” to “Sticking to Chinese Cultural Root” ——On Liang Shu-ming’s Cultural Consciousness of Seeking the Prospects of Chinese Culture and Its Enlightenment[J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2017, 53(3): 13 -18 .
[5]	SHAO Tian-song. A Research on the Official Document Terms of Chinese Society of the Song Dynasty Unearthed in Heishui City[J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2018, 54(4): 1 -10 .
[6]	TANG Chong-zhen,HE Ya-fei. Housing Burden and Fertility Desire: Positive Incentive or Resource Extrusion[J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2018, 54(4): 61 -67 .
[7]	SHI Ze-yuan,JING Hui-lan. Three Levels of Practicing Friendly Values and Its Promotion Strategy[J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2018, 54(4): 120 -124 .
[8]	ZHANG Yu-lai. The Characteristics and Four Stages of 20th Century Chinese Phonology Research[J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2018, 54(5): 85 -92 .

The Composite Policy of Carbon Tax and Carbon Emission Trading: the Experience and Inspiration from the European Union

PDF (PC)

Abstract

Cite this article

share this article

References

Related Articles 9

Metrics

Comments

Recommended 8

[1]	LI Yu. A Study on Word Family of Po in Archaic Chinese: A Comparative Study of Cognates in Chinese Dialects and Related Languages and Reconstructions on the **mb-type Consonant Clusters in Proto-Chinese [J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2018, 54(1): 91-96.
[2]	CUI Jin-tao, LI Li-qun. A Comparison Between Huang Kan’s Exegetics and Schleiermacher’s Hermeneutics [J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2017, 53(5): 80-86.
[3]	XU Li, NIU Qin-qin. Analysis on “Gender-Based” Teaching [J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2017, 53(5): 122-128.
[4]	LI Hong-han, WEN Shu-wen. Moral Judgment: History, Present and Future [J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2017, 53(4): 91-98.
[5]	ZHANG Jin-shan. Evolution and Distinction: Cross-Strait “Reunification” Discourse Study and Comparison [J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2015, 51(6): 57-62.
[6]	ZHOU Hao-xiang. The Comprehension and Interpretation of Tang Junyi, Mou Zongsan and Xu Fuguan on Confucian Classics from the Perspective of Western Hermeneutics [J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2015, 51(5): 90-95.
[7]	LIU Meng ying. Estonia Open Air Museum and the Vernacular Dwellings Protection Modes and Experience [J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2015, 51(4): 88-95.
[8]	WU Gui-bin, GONG Jian. Research on the Management ofEntrepreneurial Bases of College Students in Ethnic Areas Based on the Poly-centric Theory [J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2015, 51(3): 149-152.
[9]	SUN Meng-tian. Harawayan Cyborgs in The Passion of New Eve and Neuromancer [J]. Journal of Guangxi Teachers Education University (Philosophy and Social Sciences Edition), 2015, 51(2): 67-73.