CAJ | 학술논문

TPP独立文件《环境合作协议》显示环境标准开始成为新贸易标准的重要方向，文章构建并推导两要素、三部门理论模型，分析不同行业的产品相对价格对于开征环境税的反应，证明环境税变动对产品竞争力的影响与要素产出弹性系数存在密切联系，并通过解析特殊案例和推导生产函数，证实环境税除了直接增加产品成本及价格外，还通过要素回报率变动对要素产出弹性系数所决定的总成本构成产生影响，间接地影响产品竞争力；然后分解投入产出模型计算中国各行业出口贸易形成国内碳排放情况，分析对碳税敏感度较高的出口行业及其对碳税设计与实施的意义，阐述相关政策含义。
TPP독립문건《배경합작협의》현시배경표준개시성위신무역표준적중요방향，문장구건병추도량요소、삼부문이론모형，분석불동행업적산품상대개격대우개정배경세적반응，증명배경세변동대산품경쟁력적영향여요소산출탄성계수존재밀절련계，병통과해석특수안례화추도생산함수，증실배경세제료직접증가산품성본급개격외，환통과요소회보솔변동대요소산출탄성계수소결정적총성본구성산생영향，간접지영향산품경쟁력；연후분해투입산출모형계산중국각행업출구무역형성국내탄배방정황，분석대탄세민감도교고적출구행업급기대탄세설계여실시적의의，천술상관정책함의。
The TPP environmental cooperation agreement shows that environ- mental standards are becoming an important direction of new trade standards. This paper builds a theoretical model including two factors and three industries, and analyzes the reaction of the relative price of products of different industries to the establishment of environmental tax, proving that the influence of environ- mental tax change on product competitiveness is closely connected with factor output elastic coefficient. Then, combined with special cases and production func- tion analysis, this paper proves environmental tax not only directly increases prod- uct cost and price, but also indirectly affects product competitiveness by factor re- turn change influencing the total cost structure determined by factor output elas- tic coefficient. After that, the paper decomposes the input-output model, calculates domestic carbon emission from export trade in different industries and analyzes export industries with high sensitivity to carbon tax and their significance on car- bon tax design and implementation, and finally provides policy recommendations.