CAJ | 학술논문

针对我国碳税最优税率确定问题，本文构建了涉及碳排放企业、减排产品生产企业、政府规制部门三方的完全信息静态博弈模型，分析了影响参与方行为策略均衡的关键变量，并讨论了碳税最优税率确定的影响因素。研究结果认为，碳排放企业和减排产品生产企业所在市场的结构决定了碳税最优税率的大小：当两个市场都接近完全竞争市场的时候，碳税最优税率等于每单位二氧化碳排放所造成的边际社会损失；当碳排放企业所在市场接近完全竞争市场，而减排产品生产企业所在市场由几家企业垄断时，政府规制部门应该设定高于碳排放边际社会损失的碳税税率；当减排产品生产企业所在市场接近完全竞争市场，而碳排放企业所在市场由几家企业垄断时，政府规制部门设定的碳税税率应该低于碳排放边际社会损失；当两个市场都具有一定的垄断力量，则此时碳税最优税率是不确定的，关键要看哪个市场垄断力量相对较大。另外，碳税税率水平还受企业技术水平的影响，企业减排技术水平的提高会影响政府规制的效果。
침대아국탄세최우세솔학정문제，본문구건료섭급탄배방기업、감배산품생산기업、정부규제부문삼방적완전신식정태박혁모형，분석료영향삼여방행위책략균형적관건변량，병토론료탄세최우세솔학정적영향인소。연구결과인위，탄배방기업화감배산품생산기업소재시장적결구결정료탄세최우세솔적대소：당량개시장도접근완전경쟁시장적시후，탄세최우세솔등우매단위이양화탄배방소조성적변제사회손실；당탄배방기업소재시장접근완전경쟁시장，이감배산품생산기업소재시장유궤가기업롱단시，정부규제부문응해설정고우탄배방변제사회손실적탄세세솔；당감배산품생산기업소재시장접근완전경쟁시장，이탄배방기업소재시장유궤가기업롱단시，정부규제부문설정적탄세세솔응해저우탄배방변제사회손실；당량개시장도구유일정적롱단역량，칙차시탄세최우세솔시불학정적，관건요간나개시장롱단역량상대교대。령외，탄세세솔수평환수기업기술수평적영향，기업감배기술수평적제고회영향정부규제적효과。
In order to determine the optimal carbon tax rate in our country, this paper constructed a static game model with complete information involved in three parties （ carbon emission enterprise, production enterprise of emission reduction and government regulation department） , analyzed the key variables of participants’ action and equilibrium strategies, and discussed the factors that can impact the determination of the optimal carbon tax rate. The results show that optimal carbon tax rate is determined by the market structure of the first two parties. When the two markets are close to perfectly competitive market, the optimal carbon tax rate is equal to the marginal social cost caused by carbon emissions. When the first market is close to perfectly competitive market and the second market is monopolized by several enterprises, government departments should set an optimal carbon tax rate higher than marginal social cost. When the second market is close to perfectly competitive market and the first market is monopolized by several enterprises, optimal carbon tax rate should be lower than marginal social cost. When the two markets are regulated monopolies, optimal carbon tax rate depends on which market has stronger monopoly power. In addition, the level of the enterprise emission-reduction technology can affect the effect of government regulation on the carbon tax rate.