关键词: CO2 排放, 征收碳税, 投入产出模型, 经济影响

Abstract: Carbon tax is an effective measure to control greenhouse gas emissions and deal with climate changes, so in-depth study of carbon tax system, optimal tax rates and macroeconomic stability has theoretical and practical significance. This paper establishes the multi-objective optimal carbon tax model based on dynamic adjustment mechanism and input-output table, to simulate optimal carbon taxes by maximizing CO2 emission reductions and net government consumptions with the constraint conditions of GDP’s reduction and CPI’s increase. And then, the impacts of carbon taxes on CO2 emission reductions, fossil energy consumptions, gross output and CPI in macroeconomics, as well as CO2 emission reductions, output and PPI in industry sectors, are analyzed respectively. The major conclusion showed that: (I) Under the first set of constraints, the optimal fixed carbon tax should be 8.84 Yuan / ton CO2 emissions, and the environmental benefits from CO2 emission reductions should be 3.92%, going with economic costs from 0.99% decline of gross output and 2.96% rise of CPI; (II) Under the second set of constraints, the optimal fixed carbon tax should be 17.99 Yuan / ton CO2 emissions, and the environmental benefits from CO2 emission reductions should be 7.67%, going with economic costs from 1.96% decline of gross output and 5.99% rise of CPI. Furthermore, the remaining simulation results provide more options for relevant government departments to balance the economic impact with energy saving and emission reduction, which contribute to implement the policy of carbon taxation steadily.

Key words: CO2 Emission, Carbon Taxation, Input-output Model, Economic Impact