本文对近几年来世界主要代表性国家碳税政策的税基、税率、实施强度等方面进行了比较和分析。提出了碳税效率指标和碳税强度指标,用以评估碳税政策的实施效果。在时间、碳税强度和碳排放强度下降的三维框架下具体分析了丹麦、挪威、瑞典的碳税和英国的气候变化税的特征和减排情况,利用碳税效率指标评估了各国碳税政策效果在时间序列上的变化特征。最后,针对我国的碳税政策设计提出了相关建议。
This paper compares and analyzes carbon tax policies of certain typical countries in terms of tax base, tax rate structure and enforcement intensity. Such two definitions as carbon tax efficiency and carbon tax intensity are proposed to evaluate the impact of carbon tax. Within a three-dimensional framework of time, carbon intensity and carbon emission intensity reduction, the property of carbon tax in Denmark, Norway, Sweden and the climate change levy in the U.K. and emission reduction are analyzed. Moreover, the carbon tax efficiency index is employed to evaluate the effects of carbon tax via time series toward the above-mentioned four countries. At last, some suggestions are provided for China's carbon tax policy development.