| With the increasing global warming,as one of the effective carbon emission reduction tools recognized by the international community,carbon tax has attracted more and more countries’ attention,and scholars at home and abroad have been deepening their research on it.At the same time,in addition to the preset role of energy conservation and emission reduction,carbon tax may also cause some other negative effects in the implementation process.Therefore,although the voice of carbon tax has been increasing in recent years,many countries,including China,have been cautious about the introduction of carbon tax.In this context,the research on the effect of carbon tax policy has become a particular concern of many scholars.Based on the realistic national conditions of China’s vast territory,numerous industries,different regional economic development models and industrial structures,this paper simulates and analyzes the relevant impact that a carbon tax policy may have on China’s energy conservation and emission reduction,economy and income distribution from a regional perspective,and combines the practical experience of other countries in the world in collecting carbon tax to provide theoretical reference and policy recommendations for the formulation of China’s future carbon tax policy.First of all,this paper combs the current situation of domestic and foreign research,and finds that the existing research on carbon tax effect is mainly concentrated at the national level,taking into account that there are few studies on regional differences,and only a handful of zoning to the research of carbon tax effect,has only considered the zoning in different parts of the economy or geographic location,not combined with the actual situation of carbon emissions.Secondly,this paper defines the meaning of carbon tax and related concepts,analyzes the comparative advantages of carbon tax over carbon trading mechanism,resource tax and energy tax,and introduces and selects relevant theories,international practical experience and effect research models of carbon tax.Thirdly,the carbon tax effect in this paper is divided into three aspects: energy conservation and emission reduction effect,economic effect and income distribution effect,respectively,and this paper expounds its effect performance and influence mechanism.Then,combined with the expanded Cobb-Douglas production function,the panel data model of the carbon tax effect measurement and research is constructed.Considering the differences in resource endowments and the dependence of economic development models on fossil energy in different regions of China,the 29 provinces and cities in China are divided into three regions by carbon intensity: low carbon intensity area,medium carbon intensity region and high carbon intensity region,and the model is applied with data from 1995 to 2019 for a total of 25 years,and the results are calculated using Eviews 8.0software.The results show that the policy effects of carbon tax are quite different in the regions with different carbon emission intensity in China.From the point of view of the effect of energy conservation and emission reduction,the carbon tax can bring good energy saving and emission reduction effect.Among the regions with different carbon intensity,the energy conservation and emission reduction effect in the low carbon intensity area is the best,followed by the high carbon intensity region,and finally the medium carbon intensity region,and the carbon emission reduction effect in the same region is gradually reduced with the increase of carbon tax rate.Among the three regions with different carbon intensity,the economy of the high carbon intensity region is the most promoted by the carbon tax,the economy of the low carbon intensity region is affected by the carbon tax,and the medium carbon intensity region is the least affected by the carbon tax.With the increase of carbon tax rate,the effect of carbon tax on the economy of the same region is also gradually weakening,and the difference of carbon tax on economy under the third tax rate is obvious.From the point of view of income distribution effect,carbon tax can narrow the income distribution gap in low carbon intensity areas,but it widens the income distribution difference in medium and high carbon intensity areas,and tends to reflect the negative effect of income distribution.As the results of carbon tax policy effect measurement show that carbon tax tends to show the negative effect of income distribution in Our country,in order to reduce the negative impact that carbon tax policy may bring in the future implementation process,based on the calculation results of carbon tax effect and the enlightenment of international practice of carbon tax,that is,carbon tax collection needs to be combined with the dual objectives of emission reduction and economic development;Gradually increase the impact of carbon tax step by step,according to the acceptance of public enterprises and national economic conditions,the carbon tax rate needs to be adjusted regularly to bring it into line with the trend of economic development,the use of carbon tax revenue needs to be reasonably stipulated,the possible negative effects of carbon tax should be prevented,the implementation of carbon tax needs to be supported by a good domestic environment,to take into account the economy and public acceptance.Finally,combined with the measurement results of carbon tax effect and the international practical experience of carbon tax,this paper puts forward the specific policy proposals for the introduction of carbon tax in China,that is,the implementation of regional differential tax system,the introduction of gradual dynamic tax rate,clearly define the use of carbon tax revenue,supporting tax incentives and incentive mechanisms and strengthening carbon tax publicity to improve public acceptance. |