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DOI | 10.1016/j.enpol.2018.11.030 |
CO2 taxes, equity and the double dividend - Macroeconomic model simulations for Austria | |
Kirchner, Mathias1; Sommer, Mark1; Kratena, Kurt1,2; Kletzan-Slamanig, Daniela1; Kettner-Marx, Claudia1 | |
2019-03-01 | |
发表期刊 | ENERGY POLICY |
ISSN | 0301-4215 |
EISSN | 1873-6777 |
出版年 | 2019 |
卷号 | 126页码:295-314 |
文章类型 | Article |
语种 | 英语 |
国家 | Austria; Spain |
英文摘要 | This paper investigates the impacts of CO2 tax schemes on CO2 emissions, equity and macroeconomic indicators in Austria with the macroeconomic model DYNK[AUT]. Our scenarios focus on non-ETS CO2 emissions and comprise different tax rates and revenue recycling options (lower labor taxes, lower VAT and lump sum payments). The short-term comparative scenario analysis indicates that CO2 taxes without recycling lead to significant CO2 emission reductions at moderate economic costs. Equity impacts on households depend on the indicator used but can be regressive without recycling. Most recycling schemes can achieve a double dividend, i.e. emission reductions and increases in GDP. Lump sum payments are less efficient than reducing the VAT or labor taxes. Equity impacts are progressive with lump sum payments, rather proportional with lower VAT and regressive with lower labor taxes. A combination of recycling schemes and/or a restriction of lump sum payments to lower income households can minimize the trade-off between equity and efficiency. Our simulations suggest that well-designed CO2 tax schemes could be a crucial and socially acceptable element within a comprehensive policy package to achieve GHG emission targets for non-ETS sectors in Austria. |
英文关键词 | CO2 taxes Tax revenue recycling Equity Double dividend Macroeconomic modeling |
领域 | 气候变化 |
收录类别 | SCI-E ; SSCI |
WOS记录号 | WOS:000457952000027 |
WOS关键词 | CARBON TAX ; POLICY ; ENVIRONMENT ; TAXATION ; IMPACTS ; POVERTY ; REFORM |
WOS类目 | Economics ; Energy & Fuels ; Environmental Sciences ; Environmental Studies |
WOS研究方向 | Business & Economics ; Energy & Fuels ; Environmental Sciences & Ecology |
引用统计 | |
文献类型 | 期刊论文 |
条目标识符 | http://119.78.100.173/C666/handle/2XK7JSWQ/18132 |
专题 | 气候变化 |
作者单位 | 1.Austrian Inst Econ Res WIFO, Arsenal 20, A-1030 Vienna, Austria; 2.CESAR, Av Aeronaut 10 Edf Helios,Pl 7,Desp 7, Seville 41020, Spain |
推荐引用方式 GB/T 7714 | Kirchner, Mathias,Sommer, Mark,Kratena, Kurt,et al. CO2 taxes, equity and the double dividend - Macroeconomic model simulations for Austria[J]. ENERGY POLICY,2019,126:295-314. |
APA | Kirchner, Mathias,Sommer, Mark,Kratena, Kurt,Kletzan-Slamanig, Daniela,&Kettner-Marx, Claudia.(2019).CO2 taxes, equity and the double dividend - Macroeconomic model simulations for Austria.ENERGY POLICY,126,295-314. |
MLA | Kirchner, Mathias,et al."CO2 taxes, equity and the double dividend - Macroeconomic model simulations for Austria".ENERGY POLICY 126(2019):295-314. |
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