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首页> 外文期刊>The Review of Economic Studies >Optimal Dynamic Carbon Taxes in a Climate-Economy Model with Distortionary Fiscal Policy
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Optimal Dynamic Carbon Taxes in a Climate-Economy Model with Distortionary Fiscal Policy

机译：扭曲财政政策的气候经济模型中最佳动态碳税

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摘要

How should carbon be taxed as a part of fiscal policy? The literature on optimal carbon pricing often abstracts from other taxes.However,when governments raise revenues with distortionary taxes,carbon levies have fiscal impacts.While they raise revenues directly,they may shrink the bases of other taxes (e.g.by decreasing employment).This article theoretically characterizes and then quantifies optimal carbon taxes in a dynamic general equilibrium climate-economy model with distortionary fiscal policy.First,this article establishes a novel theoretical relationship between the optimal taxation of carbon and of capital income.This link arises because carbon emissions destroy natural capital:they accumulate in the atmosphere and decrease future output.Consequently,this article shows how the standard logic against capital income taxes extends to distortions on environmental capital investments.Second,this article characterizes optimal climate policy in sub-optimal fiscal settings where income taxes are constrained to remain at their observed levels.Third,this article presents a detailed calibration that builds on the seminal DICE approach but adds features essentia] for a setting with distortionary taxes,such as a differentiation between climate change production impacts (e.g.on agriculture) and direct utility impacts (e.g.on biodiversity existence value).The central quantitative finding is that optimal carbon tax schedules are 8-24% lower when there are distortionary taxes,compared to the setting with lump-sum taxes considered in the literature.
机译：如何作为财政政策的一部分征税应该如何征税？最佳碳定价的文献往往是其他税收的摘要。然而，当政府提高与扭曲税收的收入时，碳征收有财政影响。当他们直接提高收入，他们可能会缩小其他税收的基础（阁下降低就业）。这文章理论上表征，然后在具有扭曲财政政策的动态通用均衡气候经济模型中量化了最佳的碳税。首先，本文在碳的最佳税收和资本收入之间建立了一种新的理论关系。这联系是因为碳排放摧毁自然资本：他们在大气中积累并减少未来产出。这篇文章展示了对资本所得税的标准逻辑如何扩展到环境资本投资的扭曲。第二，本条在收入的次最优财政环境中表征了最佳气候政策的扭曲税收被限制留在观察到的lev第三，本文提出了一种在精液骰子方法上建立的详细校准，但为具有扭曲税的设定，如气候变化产生影响（EGON农业）和直接公用事业影响（EGON生物多样性存在价值）。中央定量发现是，与文献中考虑的集合税的环境相比，最佳碳税时间表较为扭亏为8-24％。

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