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탄소세와 에너지과세의 조화방안(Harmonization of carbon tax and energy related taxes)

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  • 탄소세와 에너지과세의 조화방안(Harmonization of carbon tax and energy related taxes)
  • 전병목; 성명재; 전영준
  • 한국조세연구원


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Title 탄소세와 에너지과세의 조화방안(Harmonization of carbon tax and energy related taxes)
Similar Titles
Material Type Reports
Author(Korean)

전병목; 성명재; 전영준

Publisher

서울:한국조세연구원

Date 2012-12
Pages 225
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Industry and Technology < Energy
Holding 한국조세연구원

Abstract

This study analyzes carbon tax issues from effectiveness of tax changes to economic effect of carbon taxation. Industry and household energy demands show moderate responsiveness on price change. Especially, current deterioration of energy intensity of industry sector was significantly affected by priice decrease. Considering the European experiences on carbon tax, we need to increase horizontal equity of energy taxation. Before the implementation of carbon emission trading system, taxation on coal and electricity should be strengthened since they are exempted from current energy taxation. This will be the 1st step of carbon taxation. 2nd step should be coordinated taxation with emission trading system. 2nd step would impose carbon tax on sectors that are not included on carbon trading system. EU ETS(Emission Trading System) price will be a good proxy for the carbon taxation level. We consider multiple taxation levels based on EU ETS price and income difference between EU and Korea. Computable general equilibrium model is used for simulation. The results show that GDP level would be lower under carbon tax. However, in the long run, carbon tax would stimulate growth and attain higher GDP level. For the revenue recycling aspects, investment on R&D activity shows higher GDP level than household subsidy scheme.