Law School, Southwestern University of Finance and Economics, Chengdu 610074, China.
School of Management and Economic, University of Electronic Science and Technology of China, Chengdu 611731, China.
Int J Environ Res Public Health. 2022 May 2;19(9):5520. doi: 10.3390/ijerph19095520.
Many governments have imposed methods such as a carbon tax that aim to even out the negative effects of carbon emissions. The taxes levied on different agents lead to different make-buy decisions for production structures and different environmental outcomes. Some original equipment manufacturers (OEMs) outsource remanufacturing to independent remanufacturers (IRs). Thus, a question arises: What are the implications of carbon taxes levied on different agents on remanufacturing outsourcing decisions? To answer this question, we developed two models: (1) acting as common brand owners, OEMs can be taxed for both new and remanufactured products, or (2) acting as different emitters for production and remanufacturing, OEMs are taxed for new products; however, all carbon taxes related to remanufacturing are levied on IRs. Our analysis reveals that, regarding economic performance, firms should undertake a carbon emission tax on their own initiative because this allows the taxpayer to choose more units for its preferred products and leaves its rivals at a huge disadvantage. Moreover, regarding environmental sustainability, carbon emission taxes indeed lead to mitigating the effects of carbon emissions per unit; however, environmental agencies should also pay attention to reducing the total carbon emissions by limiting the volume effects.
许多政府已经实施了一些方法，如碳税，旨在平衡碳排放的负面影响。对不同主体征收的税款导致生产结构的不同制购决策和不同的环境结果。一些原始设备制造商（OEM）将再制造外包给独立的再制造商（IR）。因此，出现了一个问题：对不同主体征收的碳税对再制造外包决策有何影响？为了回答这个问题，我们开发了两个模型：（1）作为共同品牌所有者，OEM 可以对新产品和再制造产品征税，或者（2）作为生产和再制造的不同排放者，OEM 对新产品征税；但是，所有与再制造相关的碳税都由 IR 征收。我们的分析表明，就经济绩效而言，企业应该主动承担碳排放税，因为这允许纳税人选择更多其偏好产品的单位，而使其竞争对手处于巨大劣势。此外，就环境可持续性而言，碳排放税确实导致了单位碳排放量的减少；但是，环境机构也应该通过限制总量效应来关注减少总碳排放量。
