Carbon Tax Policy Research

With industrial modernization level rising, carbon emissions of our country get higher and higher in recent years. China is confronting more pressure of carbon emission reduction. Collecting the carbon tax is one of the most powerful policies to control carbon emissions. On one hand, it can alleviate the pressure of domestic resource and environment, promote the change of economic development mode and guide the economy to low carbon direction. On the other hand, it helps to complete the environment tax system of our country and resolve the contradiction between environmental protection and economic development.This paper adopts rules analysis and empirical analysis. First, this paper applied CGE model which is an increasingly active model in climate change policy field to the empirical study of carbon tax. Based on the IPAC-SGM model which was developed by Energy Research Institute National Development and Reform Commission and Pacific Northwest National Laboratory, this paper simulates the change of national economy, energy consumption and CO2 emission under different carbon tax policy and further analyzes the index of economy welfare and labor demand under different tax income schemes to try to find the optimal carbon tax policy. Second, comparing the experiences and lessons of carbon tax pioneer countries, as well as the empirical results, this paper puts forward carbon tax policy suggestion from tax design and assistant policy which are based on our country's condition.