CAJ | 학술논문

当今世界上，保护环境已是人类共识。有多种环境政策可供选择，其中之一就是开征碳税。在环境经济学领域。开征碳税是否对控制污染真正有效。自何时起开征碳税更恰当，如何动态地调整碳税税率，等等，都是重要问题。近年来，中国政府也正筹划开征碳税。因此，就中国碳税政策的制定而言，对此类问题的研究也是迫切的。最近，Sinn提出的所谓绿色悖论倍受关注。他认为。开征碳税势必加速自然资源的开采速度，因此反而会加剧环境污染。本文针对于一个完全竞争市场经济，建立了一个单税种模型，否定了Sinn的绿色悖论，同时探讨了开征碳税的条件和最优的动态碳税调整路径，分析了开征碳税的时效问题。主要结论有：开征碳税越旱越好，其效力越强；可分区域分别开征不同税率的碳税，发达地区较高，欠发达地区较低；在欠发达地区可仅开征碳税，而在发达地区，要开征碳税与碳交易同时并举；要定期向民众问卷，以掌握其对污染的承受能力，进而对碳税进行动态的调整。
당금세계상，보호배경이시인류공식。유다충배경정책가공선택，기중지일취시개정탄세。재배경경제학영역。개정탄세시부대공제오염진정유효。자하시기개정탄세경흡당，여하동태지조정탄세세솔，등등，도시중요문제。근년래，중국정부야정주화개정탄세。인차，취중국탄세정책적제정이언，대차류문제적연구야시박절적。최근，Sinn제출적소위록색패론배수관주。타인위。개정탄세세필가속자연자원적개채속도，인차반이회가극배경오염。본문침대우일개완전경쟁시장경제，건립료일개단세충모형，부정료Sinn적록색패론，동시탐토료개정탄세적조건화최우적동태탄세조정로경，분석료개정탄세적시효문제。주요결론유：개정탄세월한월호，기효력월강；가분구역분별개정불동세솔적탄세，발체지구교고，흠발체지구교저；재흠발체지구가부개정탄세，이재발체지구，요개정탄세여탄교역동시병거；요정기향민음문권，이장악기대오염적승수능력，진이대탄세진행동태적조정。
In today＇s world, environmental protection has been a consensus of all people. There are many optional environmental policies to use, one of which is carbon taxation. In the field of environmental economics, whether carbon taxation is effective for pollution control, when is more suitable to start to levy carbon tax, how to adjust carbon tax rate dynamically, are important issues. Recently, China＇s government has been planning to levy carbon tax. Therefore, it is urgent to carry out the research on carbon tax. Lately, Sinn posed the so-called Green Paradox which has attracted great attention. In his view, levy of carbon tax will increase the speed of natural resources exploitation and hence aggravate environmental pollution. In this paper, we set up a single tax model for an economy with completely competitive markets, by which we negate Sinn＇s Green Paradox. In addition, we present a necessary condition for the levy of carbon tax and the optimal path of dynamic adjustment of carbon tax. We also analyze the time efficiency of the levy of carbon tax. The main results are as follows： the earlier to start to levy carbon tax, the more effective; carbon tax rates should be designed differently to different areas, higher for developed and lower for undeveloped; in undeveloped areas, it＇s adequate to levy carbon tax, and in developed areas, the policy tools of both carbon tax and carbon trade should all be used. Government should know the capacity of enduring pollution of people by using questionaire regularly in order to adjust the carbon tax rate dynamically.