Carbon taxes a review of experience and policy design considerations

Sumner J, Bird L, Dobos H

Abstract: State and local governments in the USA are evaluating a wide range of policies to reduce carbon emissions, including carbon taxes, which have existed internationally for nearly 20 years. In this article, existing carbon tax policies, both internationally and in the USA, are reviewed, and carbon policy design and effectiveness are analysed. Design considerations include which sectors to tax, where to set the tax rate, how to use tax revenues, what the impact will be on consumers, and how to ensure that emissions reduction goals are achieved. Emissions reductions that are due to carbon taxes can be difficult to measure,although some jurisdictions quantify reductions in overall emissions, others examine impacts that are due to programmes funded by carbon tax revenues.

碳税：经验回顾与政策设计考虑因素

Sumner J, Bird L, Dobos H

摘要：美国的州和地方政府正在评估一系列减少碳排放的政策，包括已经在国际上存在了近20年的碳税。在这篇文章中，现有的碳税政策，无论是在国际上还是在美国，都进行了审查，并分析了碳政策的设计和有效性。设计考虑包括对哪些部门征税，在哪里设定税率，如何使用税收，对消费者的影响，以及如何确保减排目标的实现。虽然一些司法管辖区量化了总排放量的减少，但由于碳税而减少的排放量可能难以衡量，其他司法管辖区则审查了由碳税收入资助的项目所产生的影响。

文章来源：Sumner, J., Bird, L., & Dobos, H. (2011). Carbon taxes: a review of experience and policy design considerations. Climate Policy, 11(2), 922-943.