Green Taxation：an Analysis of Reducing Carbon Dioxide Emissions

• Main Authors: Yong-Feng Yeh, 葉永鋒
• Other Authors: William W. Sheng
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/xp2y73

碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 103 === The pursuit of economic development has caused the massive increase of carbon dioxide (CO2) emissions, resulting in the global greenhouse effect, climate change, and climate disasters. This dissertation explores the correlation between the effect of green taxation and CO2 emissions for a panel made up of 28 countries which contain 26 countries listed in the Annex B of the Kyoto Protocol , Turkey and South Korea using time series data from 1994 to 2012 to estimate the effect of green taxation on carbon dioxide reduction. This dissertation divides green tax into energy tax, motor vehicle tax, and other green tax. According to the results of the empirical research, energy tax is the only green tax which is beneficial to the reduction of CO2 emissions effectively. As for how energy tax has an impact on CO2 emissions, it is proved what truly affects the emissions of CO2 is energy tax rate rather than energy tax revenue. On the other hand, motor vehicle tax does not strengthen the reduction of CO2 emissions. Instead, it shows a significantly positive correlation to the emissions of CO2. This may encourage the policy decision makers to decrease or exempt the taxes related to motor vehicle tax when implementing energy tax or increasing energy tax rate. In this way, the implementation of energy tax or the increase of its tax rate will not worsen the tax burden of citizens. Moreover, the use of energy will decline and the emissions of CO2 will be reduced immediately to mitigate the climate disasters caused by greenhouse effect.