李军论文外文资料Word下载.docx
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李军论文外文资料Word下载.docx
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OntheViewsofCarbonTaxinKorea
Heon-GooKim
UNFCCC(UnitedNationsFrameworkConventiononClimateChange)hasbeenagreeduponinRioin1992.ThisledtotheKyotoProtocolin1997byestablishingagoaltoreducegreenhousegasamongcountries.Ithasbeenanimportantissuesincethemid-1980s.Thepurposeofthisagreementistoreducetheconsumptionoffossilfuelswhichcausesthegreenhouseeffects.Becauseofthis,globalwarminghasbecomeaseriousmattertobesolvedbymandatorycontrolstouselessfossilfuels.Accordingtothisagreement,thedevelopedcountriesshouldreducetheemissionofgreenhousegasfrom2008to2012by5.2%averagetomaintaintheemissionlevelof1990.ThegreenhousegastobereducedinKyotoProtocoliscomprisedofcarbondioxide(CO2),methane(CH4),nitrousoxide(N2O),hydrofluorocarbon(HFCs),sulfurfluoridation(SF6)andperfluorocarbon(PFCs).
Outofthesesixgases,CO2isthemostimportantgreenhousegastobecontrolledbecauseitismorethan80%ofallofthesixgasemissionsintheworld.Thecarbontaximpositiononfossilfuelusageisregardedasthemostefficientschemetoreducethegreenhousegasesamongmanymanyenvironmentalists.Thismethodologyisaverysimplisticwaytocontrolgreenhouseemissioncomparedwithothersanddoesnotincuraninternationalconflict.Furthermore,therevenuefromthistaxcanbeusedasasourceoffinancingenvironmentalimprovements.Forthesereasons,carbontaxisahighlyrecommendable.
Carbontaxisanexcisetaxwhichisleviedaccordingtothequantityofcarbondioxideinenergysource,whileenergytaxisalsoanexcisetaxleviedaccordingtotheenergycontentinenergysource.Ingeneral,carbontaxisoneoftheenvironmentaltaxesalongwithenergytax.Thecarbontax,however,isbelievedtoyieldasubstitutioneffectbecauseitbringsanegativeincentiveinusingenergysourcecontainingcarbondioxide.
Intheearly1990s,thenorthernEuropeancountries,Denmark,Norway,SwedenandFinlanddecreasedthetaxratesincludingpersonalincometaxwhiletheyintroducedorexpandedenvironmentrelatedtaxestocompensatethereducedtaxrevenue.Thesecountrieshavesomethingincommontopursueaplantoinitiateacarbontaxsystemasataxreform.ThecarbontaxisnowbeingimplementedinDenmark,Finland,Italy,Norway,NetherlandsandSweden.
Characteristics:
Thecarbontaxisconsideredtobeanindirecttaximposedontheuseoffossilenergysource,whichisdifferentfromthedirectimpositionontheCO2emission.Yoocategorizedtheenergytaxintotwoaspects,aproductiontaxandanexcisetax.Theexcisetaxisimposedindirectlyontheenergyconsumedinnonenergysectorsasthefinalenergy.Theexcisetaxasaschemetobeleviedontheconsumptionofthefinalenergyisameansofreducingtheuseofpetroleumandcoals.Chointerpretsthecarbontaxasanenvironmentaltaxleadingtodecreasesincontaminationandwaste.anditisasanefficientpolicytochangetheproductionqualityandinducetheenvironmentalprotection.Thispolicyleadstonotonlytechnologicalimprovementbutalsoenergyefficientproductionprocess.Asanenergytax,itinducesthepollutingproducerstoswitchtotheproductionofenvironmentallylessharmfulcommodities.Thus,thistaxistogivetheproducersopportunitiestodeveloplessharmfulsubstitutesandmaketheproductionprocesslessdependentonfossilfuel.
Asasourceoftheinvestmentonenvironmentandameansofpollutionrestriction,theintroductionofthecarbontaxisactivelydebatedinKorea.Seol[4]introducescontentsfromWelfareEconomicswrittenbyPigouthatthetaxlevyonthepollutingmaterialstoprotectenvironmentisjustifiable.
Debate:
TheinitialinternationaldebateonenvironmenttaxincludingcarbontaxbeganwithOECD’sevaluationofvarioustaxschemesconcernedwithexcisetax,valueaddedtaxandautomobilerelatedtaxes.Duringthisprocess,fourcountries(Norway,Netherlands,SwedenandFinland)focusedmainlyoncarbontax.InKorea,thereisnoenvironmentrelatedtaxlawasanationaltaxlawbutonlyatransportationtaxrelatedtoairpollutionasalocaltax.Toreducetheairpollution,peoplethinkthebestwayistolevythetaxaccordingtotheemissionquantityifitcanbemeasurable.Thismethod,however,isunabletomeasureaccuratelyandrequiresalotofcostrelatedtoadministrationandinformation.Thus,thesimplemethodistolevythetaxonthefuelcontainingpollutionmaterial,whichcansatisfythePPP(PolluterPaysPrinciple).ThismethodisrepresentedasacarbontaxlawwhichshouldbeintroducedinKorea.
InKorea,KimarguesforindirecttaxschemeratherthandirectmethodonthebasisofPPP(PolluterPaysPrinciple)tointernalizetheexternalcostcausedbyCO2emission.ShinalsoagreeswiththeintroductionofcarbontaxtoreducetheCO2emissionefficiently,inspiteofthedebatessuchasJI(JointImplementation),CDM(CleanDevelopmentMechanism)andIET(InternalEmissionTrading).Evenifourcountry’sproductionstructurehasalowersubstitutabilityofotherinputsforenergyinput,thesubstitutabilitywillincreaseinthelongrun.Thecarbontaxsystemwillstimulatethesubstitutioneffect,whichwilltransformoureconomicstructurethroughenergysavingproductiontechnology.
Choiassertsthatthelowerthecarbontaxrateis,thelowerthepricechangeeffectwillbe.Atthehighcarbontaxrate,thebigfluctuationinpricechangesbyindustryoccurs.Thiswillyieldalargetaxrevenuetothegovernment.Hesuggeststoapplyademandmanagementpolicytocarbontaxintheindustrieshavingbigpricechanges.
ShinmaintainsthattheKoreanpolicyinresponsetoUNFCCCshouldbetoreducethegreenhousegasthroughthedevelopmentofenergyefficienttechnology.Thispolicywillbeeffectivewhenitisimplementedwithmarketorientedstrategiesundercarbontaxsystem.
ChungandRheeexpectthatthecarbontaxwillincreasetheenergypricewhichwillaffectthechangeinproductioncoststructure.Theincreaseinproductioncostwillincreaseinpricesofcommoditiesofrelativelyenergyintensiveusingindustries,whichwillchangethewholeeconomicstructure.Thischangeindomesticpriceswillultimatelydecreasethecountry’scompetitivenessintheinternationalmarket.Thepriceincreaseduetotheimplementationofcarbontaxisfromourcountry’sprice-inelasticenergydemand.Inotherwords,thereisalowsubstitutabilityoffossilfuelinputforanotherkindofinputemittinglessCO2.
Thefarreachingeffectfromtheenergypriceincreaseinducesburdenstotheindustriesusingfossilfuelasrawmaterialsandintermediateinputs.Especiallythesectorssuchasprimarymetalproducts,cement,warehouse,chemicalproductsandpetroleumproductsareshowingadisbenefit,costincreaserelativelytoothersectorsusinglessfossilfuelinput.Thesesectorshavingdisbenefit,however,willalsoaffectnegativelyothersectorsthroughoverallpriceincreasesintheend.
Incaseofadoptionofcarbontaxinthedevelopedcountries,ourcountry’sexporttothosecountrieswillbenegativelyaffected.Thedevelopedcountrieswillsetupastandardlevelofenergyefficiencyintheproductionprocess.Thesestandardsasanon-tariffbarrierwillbeaskedtoothercountrieswhichwanttoexporttothosedevelopedcountries.
Thedevelopedcountries’introductionofitisalsoexpectedtoaccompanythetariffontheproductfromthecountrieswhichdonotintroduceit.Thiswillhamperthepricecompetitivenessofourcommoditiesinthemarketofthosecountries.
Thesectorsorcountriesthatarelessaffectedbycarbontaxcanbebenefited.Forexample,theRandDtodevelopthetechnologyfortheavoidanceofcarbontaxcancreateanexcessivebenefittootherproducersandsectors.Thisbenefitalsotransferstotheproducersinthedevelopingcountrieswhowanttoreducecostbyaccessingtothetechnologylessharmfultotheenvironment.
Aboutthematterofintroductionofcarbontax,Choexplainsnegativeorpositiveaspectsthatmayarise.Thenegativeopinionisofthepossibilityoftransferringthecarbontaxburdenfromproducerstoconsumers.Thishappenswhenthedemandfortheproductispriceinelasticaspriceincreases.Thispriceincreaseimpliesthatapartoftheenvironmentaltaxburdentoproducersistransferredtotheconsumerswhocannotfindasubstituteproduct.Thedemanddecreaseduetothepriceincreasemayleadtoproductiondecreasethatmayyieldwagedecreaseandunemployment.
Thepositiveaspectisthepossibilityofenhancingthecompetitivenessoffirmsorindustriescausedbyinvestinginresearchanddevelopmentprojects.Theproductionprocessinnovationleadingtoincreasingreturntoscalemaydisconnectthenegativetiebetweeneconomicgrowthandenvironment.Theinnovationforcleanproductsandproductionfacilitiesmayaccompanytheenvironmentalprotectionwithfirms’competitivenessenhancement.Asaresult,theenvironmentalregulationsmayleadtoinnovationmorethantheoffsettinglevelofcostincrease.Inthelongrun,theinitialimpactontheenergypriceincreasecanbeaneconomicbenefit.Forthis,Cho(2004)makesanexampleofItaly’sincreasingexportshareofsmallvehiclesequippedwithtechnologydevelopedinresponsetohightaxonfossilfuel.
Thecarbontaxsystemistheoutcomeoffindingameasurepositivelytoresolvetheenvironmentalproblemswithoutbeingcontrolledundertheenvironmentalpolicysystemofthepast.Thissystemisbelievedtobeconvenienttolevy,increasethetaxevenueandreducetheomissionofCO2.Thissystemiseffectiveinabout6Europeancountries,butotherEUcount
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