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| Choices of Carbon Taxation Based on the Assigning of Carbon Emission Responsibilities |
| WEI Shoudao1,WANG Qianyuan2 |
1. Guangdong University of Finance
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Abstract Based on the carbon emission responsibilities of producer responsibility, consumer responsibility and shared responsibility, the intra-industry theory is adopted to respectively build game models of two countries levying single carbon tax on production-generated emission, consumption-generated emission or mixed carbon emission under the open economy. Based on the equilibrium solutions of different models, the effect of different tax types are compared in terms of national welfare, carbon emission and corporate profit and the conditions for such objectives as improving the national welfare, carbon emission reduction and development of enterprises etc. are concluded respectively; furthermore, the possibility of realizing the comprehensive objectives is discussed. The results reveal that about the objectives to improve the national welfare and realize the carbon emission reduction, the mixed carbon emission tax is better than the production-generated emission tax; in term of realizing the development objective, the production-generated tax is better than the mixed carbon emission tax; none of the three tax types can realize all the objectives alone and the government has to choose between the three objectives; under certain conditions, the consumer-generated carbon emission tax or the mixed carbon emission tax can simultaneously realize both the improvement of national welfare and the objective of carbon emission.
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Received: 16 November 2015
Published: 15 April 2016
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Corresponding Authors:
WEI Shoudao
E-mail: weishd020@sina.com
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2016, Vol. 
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