탄소세의 경제적 파급효과에 관한 연구 = A Study on the Effect of Carbon Tax on Economy

다국어 초록 (Multilingual Abstract)

The main purpose of this study is to analyze the Effect of Carbon Tax on Economy.
Particularly, this paper not only analyzed theory of carbon tax and main issues, which are related to introduction of carbon tax, but also examined carbon tax scheme including related policies mix plan for raising efficiency of carbon tax.
According to this method, the proposal of study findings for introducing the carbon tax scheme can be summarized as follows;
First, the best way of introducing carbon tax establishes new carbon tax separated from the existing taxes. The most desirable introduction plan of carbon taxes is to simplify the taxes systems and internalize the negative externality of CO₂ emissions.
Second, the appropriate tax rate should be set. The most important constituent of carbon tax introduction is to set the moderate tax rate which can induce the reduction of CO₂ emissions and has positive influence on economy.
Third, it would be designed to revenue-neutral, in which the tax burden is shifted away from the market distortional taxes to the environment related taxes, can improve economic efficiency consequentially.
Fourth, carbon taxes should be designed to keep revenue substantiality on pushing the environmental tax reform continuously. Therefore, in order to hold stable tax revenues keeping the object of carbon tax introduction continuously, tax rates should be indexed in response to inflation.
Fifth, It needs to be improved environmentally that current energy related tax like energy tax, transport tax, environmentally harmful subsidies of energy and electricity sector, and environmental charges.
Sixth, in order to raise the efficiency of carbon tax, it is needed to policy-mix with related policies such as Emission Trading Scheme, Voluntary Agreement, Green Information Services System, and Eco-Friendly Industrial Policy. The policy-mix can display synergistic effect, and it can reduce the social cost of reducing CO₂ emissions efficiently.
And than, it is clear that the effect of carbon tax on economy might be positive.