一种部分碳税机制的经济分析

基于目前全球气候变化谈判的困境提出一种部分碳税机制，这种机制与1997年12月缔约国大会第三次会议所形成的京都议定书第12条确立的清洁发展机制（CDM）的雏形清洁发展基金（CDF）有相似的特征，即要求附件Ｉ缔约方为实现公约的目的和体现公约有区别的责任原则，通过实行统一的税收机制并将税收收入转移到发展中国家作为他们在历史过程中过多排放温室气体的自然债务的补偿

Economic analysis for a partial carbon taxation mechanism.

The paper provides a partial carbon taxation in the plight context of international climate negotiation. PCTM is endowed with the similar properties as the Cleaning Development Fund presented by Brazil at the Seventh Section of Berlin Mandate, which genders the Cleaning Development Mechanism defined by Article 12 of Kyoto Protocol at COP3 in December 1997. It entails to levy a carbon tax on Annex I parties and to transfer the proceedings to developing countries as the natural debts compensated for overdue GHGs emissions in the course of industrialization, so as to reflect the common and differentiated responsibilities defined in UNFCCC.