摘要
碳排放,作为公共产品,因为其外部性,所以无法仅在市场机制下任其发展,需要依靠政府来进行协调。越来越多的国家与地区重点关注碳排放问题,纷纷在国内征收碳相关的税收,各个国家的众多学者也提出希望开征碳关税,这样不仅可以增加财政收入,还可以促进碳排放量进一步下降,同时可以在开征碳关税问题上占主导地位,争夺在国际地位上的话语权,一举多得。本文先叙述了碳关税的发展史和相关理论知识,为研究奠定基础。然后通过梳理国家间关于碳问题提出的规定,以及各国的态度立场,对经济全球化下的碳关税问题进行研究。从博弈论的角度实证分析在南北国家的不同态度下碳关税是否需要开征,进而寻求最有利于中国的方案,最后基于以上的分析归纳出相关建议,即发展中国家对于是否开征碳关税,由于自身在经济地位、国际事务中的话语权还不够大,处于被动的地位之中,所以同意发达国家征税,并且本国也征税的结果双方都有利。
Carbon emissions,as a public product,cannot be controled only under the market mechanism because of its externality,so it needs to be regulated by the government.More and more countries and regions focus on carbon emissions and levy carbon related taxes,and many scholars in various countries also hope to levy carbon tariffs,which can increase fiscal revenues,and further reduce carbon emissions.At the same time,countries which levy carbon tax can dominate the issue of levying carbon tariffs and compete for the right to speak in the international status.This paper first describes the history and related theoretical knowledge of carbon tariff,so as to lay a foundation for the research.Then,by sorting out the regulations on carbon issues put forward by countries as well as their attitudes and positions,issues on carbon tariffs are investigated under economic globalization.From the perspective of game theory,it is empirically analyzed whether carbon tariffs need to be levied due to different attitudes of countries in north and south hemispheres,so as to seek the most favorable scheme for China.Finally,based on the above analysis,relevant suggestions are advanced.For example,developing countries are in passive positions because their economies are weak and they have insufficient right to speak in international affairs.Therefore,for both developed countries and developing ones,agreement to levy taxes is beneficial to both sides.
作者
尹秋霞
杨颖
YIN Qiu-xia;YANG Ying(School of Big Data Application and Economics, Guizhou University of Finance and Economics, Guiyang 550000, China)
出处
《财经理论研究》
2022年第3期49-56,共8页
Journal of Finance and Economics Theory
关键词
碳关税
博弈论
环境保护
carbon tariff
game theory
environmental protection
