Income Distribution Effects of Imposing Carbon Tax on Transportation and Household Fuels
0
조회
0
다운로드
0
인용
0
참고문헌
키워드
초록
This study has analyzed the results of income distribution effects of the current energy-related taxes compared to when the carbon tax is levied on CO₂ emissions from transportation and households, by using the data from 2009 Survey of the Household Income & Expenditure Trends and applying Kakwani index. As a result, the following results were obtained: First, the most carbon dioxide emitting fuels were household LNG, gasoline and diesel oil in that order. Second, the carbon tax charge per household was analyzed to be greater for transportation fuels based on total households. Additionally, for transportation fuel, depending on income decile, the carbon tax increased at a constant rate, which reflected a regressive nature. Third, according to the Kakwani index's estimation result, the tax imposed on household fuels was proportional while the tax imposed on transportation fuels including carbon tax was mostly regressive. Fourth, all taxes imposed on transportation and household fuels were almost proportional. However, when carbon tax was additionally imposed, they were regressive. That is, in terms of equity, when carbon tax was imposed, it showed that low-income households would be relatively more disadvantageous than high-income households.
Abstract
This study has analyzed the results of income distribution effects of the current energy-related taxes compared to when the carbon tax is levied on CO₂ emissions from transportation and households, by using the data from 2009 Survey of the Household Income & Expenditure Trends and applying Kakwani index. As a result, the following results were obtained: First, the most carbon dioxide emitting fuels were household LNG, gasoline and diesel oil in that order. Second, the carbon tax charge per household was analyzed to be greater for transportation fuels based on total households. Additionally, for transportation fuel, depending on income decile, the carbon tax increased at a constant rate, which reflected a regressive nature. Third, according to the Kakwani index's estimation result, the tax imposed on household fuels was proportional while the tax imposed on transportation fuels including carbon tax was mostly regressive. Fourth, all taxes imposed on transportation and household fuels were almost proportional. However, when carbon tax was additionally imposed, they were regressive. That is, in terms of equity, when carbon tax was imposed, it showed that low-income households would be relatively more disadvantageous than high-income households.
참고문헌 (24)
- Barker, T., "Equity and Eco-tax Reform in the EU : Achieving a 10 percent Reduction in CO2 Emissions Using Excise Duties", Fiscal Studies, 19(4), pp.375~402 (1998)
- Cho, Yong-eon, "An Evidence on Effectiveness of Carbon Tax around the Globe", Journal of Economics and Management, 7(1), pp.195~221 (2006), Economy & Business Management Research Institute of Shilla University
- A Study of Carbon-friendly Tax Reform, "Choi, Joon-ook", Korea Institute of Public Finance, ~ (2001)
- European Commission, "Tax Provisions with a Potential Impact on Environmental Protection", ~ (1996)
- Hong, Jong-ho, "Analysis on Economic Effects of Reduction of Greenhouse Gas Emissions with the Introduction of Carbon Tax", Korean Journal of Public Finance, 5(1), pp.223~241 (2000), the Korean Association of Public Finance
- IEA, "Energy Prices and Taxes", Quarterly Statistics, second quarter 2011, ~ (2011)
- Kakwani, N. C., "Measurement of Tax Progressivity : An International Comparison", The Economic Journal, 87, pp.71~80 (1977)
- Kang, Man-ok, "A Study of Ripple Effects of Income Distribution after Introduction of Eco-Tax in Energy Sector", Journal of Environment Policy, 7(2), pp.1~32 (2008), Korea Environment Institute
- Effects of Carbon Tax on Environment and Economy in the Energy Sector: Focusing on Demand for Energy and Its Effects of Income Distribution, "Kang, Man-ok", Korea Environment Institute, ~ (2005)
- Introduction of the Carbon Tax and Reforming the Current Energy Tax System: The Case of Korea, "Kang, Man-ok", Korea Environment Institute, ~ (2011)
- A Study of Effect of Carbon Tax on National Economy: Dynamic General Equilibrium Model, "Kang, Yoon-yeong", Korea Energy Economics Institute, ~ (1999)
- Kim, Seung-rae, "Policy Cases and Suggestions for Carbonfriendly Tax Reform", Public Finance Forum, 137, pp.23~50 (2007), Korea Institute of Public Finance
- Kim, Ui-joon, "A Study of Effects of Carbon Tax on Economy, Environment and Health in Seoul, Korea Institute of Resources", Environmental and Resources Economics Review, 11(1), pp.145~185 (2002), Korea Environmental Economics Association
- Korea Gas Corporation, "Statistics on Demand and Supply of Petroleum", ~
- Kwon, Oh-seong, "Carbon Tax-related Policies under the Kyoto Protocol System", Public Finance Forum, 106, pp.58~79 (2005), Korea Institute of Public Finance
- A Plan to Secure Budget for Stable Transportation SOC, "Lee, Jae-min", The Korea Transport Institute, ~ (2008)
- Nah, Seong-lin, "A Study of Possibility of Introducing Carbon Tax and Its Economic Effects", Public Finance Forum, 10, pp.117~156 (1995), Korea Institute of Public Finance
- National Statistical Office, "Survey of the Household Income & Expenditure Trends, 2006-2007", ~ (2007)
- A Study of Energy & Carbon Tax Use Plan for Sustainable Development, "Oh, Jin-gyu", Korea Energy Economics Institute, ~ (2001)
- Park, Eun-cheol, "A Study of Energy Welfare Policy of Seoul in the Era of High Oil Price", 4th Urban Energy Forum (2008), Seoul Development Institute
- Paul Ekins, "Environmental Tax Reform: A Policy for Green Growth" (2011), Oxford University Press
- Rosen, H. S., "Public Finance, In Readings in Public Choice and Constitutional Political Economy" (2008), McGrow-Hill International Edition
- The Planning Team for Climate Change in the Office of Prime Minister, the 4th Master Plan against Climate Change(5-year Plan), , ~ (2007)