A Tax-Based Approach to Slowing Global Climate Change

被引：22

作者：

Aldy, Joseph E. ^{[1
]}

Ley, Eduardo ^{[2
]}

Parry, Ian ^{[1
]}

机构：

[1] Resources Future Inc, Washington, DC 20036 USA

[2] World Bank, Washington, DC 20433 USA

来源：

NATIONAL TAX JOURNAL | 2008年 / 61卷 / 03期

关键词：

D O I：

10.17310/ntj.2008.3.09

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper discusses the design of CO 2 taxes at the domestic and international level and the choice of taxes versus cap and trade. There is a strong case for taxes on uncertainty, fiscal, and distributional grounds, though this critically hinges on policy specifics and how revenues are used. The efficient near-term tax is at least $5-$20 per ton of CO2 and the tax should be imposed upstream with incentives for downstream sequestration and abatement 0 other greenhouse gases. At the international level, a key challenge is the possibility that emissions taxes might be undermined through offsetting changes in other energy policies.

引用

页码：493 / 517

页数：25