College of Finance, Institute of High-Quality Development in Huaihai Economic Zone, Xuzhou University of Technology, Xuzhou 221018, China.
China Institute of Urban Governance, Shanghai Jiao Tong University, Shanghai 200030, China.
Int J Environ Res Public Health. 2023 Jan 27;20(3):2289. doi: 10.3390/ijerph20032289.
Carbon tax is an important economic instrument in achieving the goal of carbon emission reduction and sustainable development. This paper investigates the effects of carbon tax on carbon emission reduction in China. First, a non-competitive input-output table for Carbon Emissions of 28 sectors in China after Carbon Tax was established, based on the "2018 China Non-competitive Input-Output Table (42 Sectors)" and the carbon emission data of sectors provided by China Carbon Emission Accounts and Datasets (CEADs). Then, an input-output price model was established to study the changes on product price, GDP, employment, and carbon dioxide emissions of 28 sectors after carbon taxing ranged from 10 to 200. When the carbon tax rate reaches 200 yuan/ton, the inflation rate will be 5.907%, the total GDP will be decreased to 1.910%, the total labor force will be decreased to 1.744%, and the total carbon emission reduction rate will be increased to 8.171%. Results showed that with the increases in carbon tax, the inflation rate was increased, the rate of carbon emission reduction was increased, and the negative effects on GDP and employment were also increased. Suggestions on policy making, such as combination of carbon taxing and carbon trading, dynamic adjustment mechanism, tax neutrality, and forcing active carbon reduction, were proposed to minimize the adverse effect of levying carbon tax. The results from this paper would provide a reference for the policy making on carbon management.
碳税是实现碳排放减排和可持续发展目标的重要经济手段。本文研究了碳税对中国碳排放减排的影响。首先，根据《2018 年中国非竞争投入产出表（42 部门）》和中国碳排放账户与数据集（CEADs）提供的部门碳排放数据，建立了中国 28 个部门碳税后的非竞争投入产出表碳排放量。然后，建立投入产出价格模型，研究碳税从 10 元到 200 元/吨变化时，28 个部门的产品价格、国内生产总值（GDP）、就业和二氧化碳排放量的变化。当碳税税率达到 200 元/吨时，通货膨胀率将上升 5.907%，总 GDP 将下降到 1.910%，总劳动力将下降到 1.744%，总碳减排率将上升到 8.171%。结果表明，随着碳税的增加，通货膨胀率上升，碳减排率上升，对 GDP 和就业的负面影响也增加。本文提出了一些政策制定建议，如碳税与碳交易相结合、动态调整机制、税收中性和强制积极减排等，以最小化征收碳税的不利影响。本文的研究结果可为碳管理政策制定提供参考。
