国际碳税方案的比较分析

碳税作为一种控制二氧化碳排放的经济手段受到许多学者的青睐,国外一些学者主张通过在国际层面实行碳税来实现全球二氧化碳减排的目标,并提出了不同的设计构想。但至今仍没有研究者对国际上的国际碳税提议进行系统的归纳。对已有国际碳税提议进行归纳和分析即成为本文的目的。本文将已有典型的国际碳税提议归纳成四种方案,即统一的国际税方案、有差异的国际税方案、统一的国内税方案和国内税+边境调节税方案,分别阐述了每种方案的内容和特征,并运用比较分析的方法从成本效益、公平性、参与广泛性及可操作性四个方面对所归纳的四种方案进行对比分析。通过分析得出,如果仅基于成本效益、公平性、参与广泛性及可操作性四个指标,前三种方案差别不大,但都明显优于第四种方案,因此第四种方案是最劣的。但如果考虑到方案实行的现实条件和推动力,最劣的第四种方案是短期内最可能实现的,并且,最优的国际碳税方案可能需由最劣的方案逐次演化而成,而难以直接实现。

Comparative Analysis of International Carbon Tax Options

As one of the economic policies to control carbon dioxide(CO2) emissions,carbon tax is favored by many scholars.Some foreign scholars advocate that carbon tax should be implemented worldwide to reach the goal of global carbon emission abatement and put forth a few different proposals.However,so far,there is no study focusing on the summary and induction of these proposals.In this article the existing proposals are summarized and analyzed.The Typical proposals are sorted into four international carbon tax options,which are Uniform International Taxes,Non-uniform International Taxes,Harmonized Domestic Taxes and Domestic Taxes and Border-Tax Adjustment,and their main contents and features are described respectively,followed by comparisons of these options in the perspectives of cost-effectiveness,equity,participation and operability.Through the comparative analysis,it is concluded that the fourth option is the worst,because though the first three options can not tell from each other,they are all significantly better than the fourth one based on the indexes listed above.But considering the actual conditions and driving forces,the fourth option is most likely to be carried out in a short period of time,while the best option may need to be evolved from the worst one and can’t be realized directly.