Taxation of multiple greenhouse gases and the effects on income distribution: A case study of the Netherlands
Taxation of multiple greenhouse gases and the effects on income distribution: A case study of the Netherlands
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DOI：
10.1016/j.ecolecon.2007.12.015
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发表时间：
2008-09
影响因子：
7
通讯作者：
Annemarie C. Kerkhofa;Henri C. Molla;Eric Drissenb;Harry C. Wiltingb
中科院分区：
文献类型：
--
作者：
Annemarie C. Kerkhofa;Henri C. Molla;Eric Drissenb;Harry C. Wiltingb
目前旨在减缓气候变化的经济手段仅侧重于CO2排放，但《京都议定书》除CO2外还提到其他温室气体。它们是CH4、N2O、HFCs、PFCs和SF6。对多种温室气体征税可提高减缓气候变化的成本效益。然而，目前尚不清楚多种天然气征税对各收入群体的税收负担分配有何影响。本文研究并比较了CO2税和涵盖《京都议定书》所有六种温室气体的综合税的分配效应。研究集中在2000年的荷兰。我们根据边际减排成本曲线和荷兰的政策目标确定了税率。分配效应是通过环境扩展投入产出分析和消费者支出数据确定的。我们的研究结果表明，多种温室气体的税收不仅提高了气候变化减缓的成本效益，而且与CO2税相比，税收负担在收入群体中的分布更加均匀。这些研究结果与关于非CO2温室气体在减缓气候变化中的作用的辩论有关。
Current economic instruments aimed at climate change mitigation focus on CO2emissions only, but the Kyoto Protocol refers to other greenhouse gases (GHG) as well as CO2. These are CH4, N2O, HFCs, PFCs and SF6. Taxation of multiple greenhouse gases improves the cost-effectiveness of climate change mitigation. It is not yet clear, however, what the effect is of multigas taxation on the distribution of the tax burden across income groups. This paper examines and compares distributional effects of a CO2tax and a comprehensive tax that covers all six GHG of the Kyoto Protocol. The study concentrates on the Netherlands in the year 2000. We established tax rates on the basis of marginal abatement cost curves and the Dutch policy target. The distributional effects have been determined by means of environmentally extended input−output analysis and data on consumer expenditures. Our results show that taxation of multiple GHG improves not only the cost-effectiveness of climate change mitigation, but also distributes the tax burden more equally across income groups as compared to a CO2tax. These findings are relevant for the debate on the role of non-CO2GHG in climate change mitigation.