A computable general equilibrium analysis of environmental tax reform in Japan with a forward-looking dynamic model
A computable general equilibrium analysis of environmental tax reform in Japan with a forward-looking dynamic model
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DOI：
10.1007/s11625-021-00903-4
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发表时间：
2021-01-29
影响因子：
6
通讯作者：
Arimura, Toshi H.
中科院分区：
文献类型：
--
作者：
Takeda, Shiro;Arimura, Toshi H.
日本政府计划到2050年将温室气体排放量减少80%。但目前尚不清楚政府将采取哪些政策措施来实现这一目标。在这方面，将碳监管与削减现有扭曲性税收相结合的环境税改革备受关注。本文探讨了日本环境税改革的效果。本文利用动态可计算一般均衡模型（CGE），分析了环境税改革的量化影响，并阐明了哪些类型的环境税改革是最可取的。在模拟中，我们引入了碳税，并考虑了以下四种情况来使用碳税收入：（1）一次性退还给家庭，（2）削减所得税，（3）削减公司税和（4）削减消费税。第一种方案是纯粹的碳税，其他三种方案是环境税改革的类型。我们的CGE模拟结果表明：（1）环境税改革比单纯的碳税更容易产生预期的影响;（2）在某些情况下可以获得强大的双重红利。特别是，我们表明，削减公司税导致最可取的政策，在国内生产总值和国民收入方面。
The Japanese government plans to reduce greenhouse gas emissions by 80% by 2050. However, it is not yet clear which policy measures the government will adopt to achieve this goal. In this regard, environmental tax reform, which is the combination of carbon regulation and the reduction of existing distortionary taxes, has attracted much attention. This paper examines the effects of an environmental tax reform in Japan. Using a dynamic computable general equilibrium (CGE) model, we analyze the quantitative impacts of an environmental tax reform and clarify which types of environmental tax reform are the most desirable. In the simulation, we introduce a carbon tax and consider the following four scenarios for the use of the carbon tax revenue: (1) a lump-sum rebate to the household, (2) a cut in income taxes, (3) a cut in corporate taxes and (4) a cut in consumption taxes. The first scenario is a pure carbon tax, and the other three scenarios are types of environmental tax reform. Our CGE simulation shows that (1) environmental tax reform tends to generate more desirable impacts than the pure carbon tax and that (2) the strong double dividend is obtained in some cases. In particular, we show that a cut in corporate taxes leads to the most desirable policy in terms of GDP and national income.