탄소배출저감을 위해 수입 화석연료에 부과하는 적정 조세에 관한 연구
Optimal Taxation for Reducing Carbon Emitted from the Consumption of Fossil Fuel Imported
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초록
본 연구는 화석연료 수입국이 시장지배력을 갖는 수요독점의 경우에 수입 화석연료 소비로 인해 발생하는 탄소배출량 저감을 위해 수입국이 부과할 적정 조세의 규모 및 구조를 분석하였다. 본 연구는 기존연구들과는 달리 화석연료 생산비용이 화석연료 스톡의 영향을 받는 경우를 고려하여 수입 화석연료 소비로 인해 입게 될 한계피해액에 대한 적정시간경로를 도출하고, 이를 토대로 수입국이 각 시점별로 부과할 적정 조세의 규모를 제시하였다. 본 연구는 화석연료 생산비용이 화석연료 스톡의 영향을 받는 경우에 수입국이 부과할 조세의 규모는 화석연료 소비로 인해 발생하는 한계피해액만큼은 순수 피구세로 부과하고, 수입 화석연료의 소비로 인해 발생하는 사용자 비용만큼은 수입관세로 부과할 것을 제안하고 있다.
Abstract
This research is designed to analyze the optimal taxation for reducing carbon emitted from the consumption of fossil fuel imported by adopting a monoposonic modeling approach in which the importing country has a market power. We derived the optimal time path of the shadow cost of marginal damages incurred by fossil fuel consumption. On the basis of this result, we identified that if the production cost of fossil fuels is affected by the stock of it, the optimal taxation at each time is decomposed into two parts: One is that a pure Pigouvian tax should be levied which is the same as the shadow cost of marginal damages incurred by fossil fuels consumption and the other is that a tariff on fossil fuels imported should be imposed which is the same as the shadow value of the sock of it for importing country when the damage is absent. Otherwise, a pure Pigouvian tax is only levied to reduce the carbon emitted from the consumption of fossil fuels imported.
참고문헌 (12)
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