作 者：
HE Ping;WEN Zuomin;LIU Meijuan;School of Economics and Management of Nanjing Forestry University;School of Cultural Industry and Tourism Management of Sanjiang University;School of Economics and Management of Zhejiang A&F University;
单 位：
HE Ping%WEN Zuomin%LIU Meijuan%School of Economics and Management of Nanjing Forestry University%School of Cultural Industry and Tourism Management of Sanjiang University%School of Economics and Management of Zhejiang A&F University
关键词：
carbon tax;;environmental effect;;economical effect;;income distribution effect
摘 要：
⑴ Background——With sustained and rapid economic development,China has become the largest CO2 emission country in the world in 2008. Reducing CO2 emissions is China's current severe environmental task. Depending on the background of different national conditions,foreign research results may not provide guidance and reference for China's successful implementation of the carbon tax policy. Therefore,research on the implementation impacts of carbon tax policies can provide theoretical guidance for the introduction and implementation of China's carbon taxes.⑵ Methods——The paper summarized,induced and reviewed the literatures on the environmental effects,economic effects and income distribution effects of China's carbon tax.⑶ Results——First,scholars affirm that a carbon tax will have the effect of reducing carbon emissions and saving energy on the environment. In the short term,a carbon tax will increase the efficiency of energy use by increasing the price of carbon-containing energy,and thus promote the reduction of emissions. In the long run,a carbon tax can promote companies' clean energy alternatives and clean technology innovations so as to promote the reduction of emissions,but the specific effects of carbon taxes on CO2 emission reductions depend on the tax rate,the way of levying carbon tax and the objects charged. Second,scholars believe that a carbon tax will have a short-term suppression and long-term promotion effect on economic growth. In the short term,a carbon tax will reduce the level of investment and exports through the price effect,which will have a negative impact on economic growth. Long-term carbon tax will promote the development of low-carbon industries and the innovation of clean technologies,which will have a positive impact on economic growth. Third,scholars believe that a carbon tax will lead to a rise in the price of consumer goods through tax transfer,which will reduce the disposable income of the residents. On the one hand,it will increase the income gap between urban and rural areas,and on the other hand,it will widen the gap between capital income and labor income. Therefore,a carbon tax is regressive.⑷ Conclusions and Discussions——Chinese scholars have made some progress in the study of effects of carbon tax,but the depth and breadth of study are not enough. First,Chinese scholars consider the effect of carbon tax on the environment mainly from the perspective of enterprise production. Carbon tax leads enterprises to make a decision on CO2 emission reduction by increasing the production cost of them. There are few literatures involving the study of household consumption,that is,the Levy of carbon tax will also increase the living cost of the residents and make the residents reduce CO2 emission in their consumption life. Second,Chinese scholars have analyzed that a carbon tax is conducive to environmental reduction through effective use of energy,low-carbon energy alternatives,and clean technology innovation through price mechanisms,but it does not take into account the factors that influence the transmission of carbon tax price. Third,Chinese scholars' studies on the environmental effect,economic effect,and income distribution effect of carbon taxes only consider the way in which carbon taxes increase the energy prices by increasing production costs to influence environment,economy,and income. However,there are few studies on the impact of tax revenue on the environment,economy and income distribution through the government's transfer payment. In the face of China's current severe task of reducing emissions and in order to successfully levy a carbon tax,China should carry out rigorous theoretical research and empirical analysis by combining China's conditions so as to achieve the best effect of carbon tax.
