应对气候变化的碳税问题研究

碳税作为应对全球气候变暖的有效政策工具之一,已在多个发达国家实施并取得了较好的效果。碳税有助于推动由化石燃料燃烧产生的负外部性内在化,与碳排放权交易工具互有优势,可以相互补充。文章探讨了碳税的内涵,界定了碳税与其他相关概念的区别,论证了在中国引入碳税的必要性,并提出了在我国开征碳税所需的准备工作及碳税制度的基本框架。

The Study on Carbon Tax Issues to Climate Change

As one of the effective policy tools to cope with the global warming, carbon tax has been implemented in quite a few developed countries and practiced well. Carbon tax contributes to internalize the externalities caused by burning fossil fuel. Compared with carbon emissions trading policy, carbon tax has its own advantages. These carbon emission reduction policy tools should be taken together in a country to form a joint force. This paper discusses the conception and the necessity of the imposition of carbon tax in China. It also presents a framework design for the elements of carbon tax.