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炭素税・炭素税収・再生可能エネルギー消費のネクサス

The nexus of carbon tax, carbon tax revenue, and renewable energy consumption (原題)

Siswantoro

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara📚 査読済 / ジャーナル2026-10-20#炭素価格経営インパクト: コスト削減対象セクター: power
DOI: 10.28986/jtaken.v12i2.2685
原典: https://doi.org/10.28986/jtaken.v12i2.2685

🤖 gxceed AI 要約

日本語

炭素税と炭素税収が再エネ消費に与える影響を、政策実施19カ国・2017〜2024年のデータでGMMにより分析。炭素税1%増で再エネ消費は0.082%増える一方、税収1%増では0.048%減ることを示した。税収の使途と予算配分の間に政策ギャップがあると指摘し、適正税率と再エネ投資への税収配分の重要性を途上国向けに示唆する。

English

Using GMM on 19 mostly high-income countries (2017–2024), this study examines how carbon taxes and carbon tax revenues affect renewable energy consumption. A 1% carbon tax increase raises renewables by 0.082%, but a 1% revenue increase lowers them by 0.048%, revealing a gap between fiscal instruments and budget allocation. It argues carbon taxes work only when revenues are channeled into renewable investment.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本では炭素税(地球温暖化対策税)やGX経済移行債、カーボンプライシング導入議論が進む中、税収の使途設計を考える上で直接参考になる実証結果。SSBJ開示や投資家の移行計画評価にも示唆を与える。

In the global GX context

As jurisdictions debate carbon pricing design under ISSB/TCFD transition-plan disclosure, this paper's finding that revenue allocation—not just the tax rate—determines decarbonization outcomes is directly relevant to transition finance and policy credibility debates.

👥 読者別の含意

🔬研究者:炭素税収の使途が再エネ投資に与える因果的影響を定量化した点が、カーボンプライシング研究の新たな論点となる。

🏢実務担当者:炭素税収の再エネ投資への配分動向は、企業の再エネ調達コストや移行計画の前提を左右する点に留意。

🏛政策担当者:炭素税の税率設計だけでなく、税収を再エネ投資へ振り向ける使途設計の重要性を示す政策示唆。

📄 Abstract(原文)

Global energy consumption is currently dominated by environmentally unfriendly fossil fuels, with only 14.8% of the world’s energy sources coming from renewable energy sources. To reduce dependence on fossil fuels, many countries have established carbon tax policies that impose a cost for each unit of CO2 emitted. This study investigates the impact of carbon taxes and carbon tax revenues on renewable energy consumption in countries that have implemented these policies, focusing on 19 mostly high-income countries, covering the eight-year period from 2017 to 2024. Using the Generalized Method of Moments approach, the results show that while carbon taxes increase renewable energy consumption, carbon tax revenues have the opposite effect. If a carbon tax is increased by 1%, renewable energy consumption grows by 0.082%, but if carbon tax revenue increases by 1%, renewable energy consumption declines by 0.048%. This indicates a policy gap between fiscal instruments and budget allocations. This study offers new insights for developing countries by showing that carbon tax policies are effective in increasing renewable energy consumption as long as the government taxes carbon emissions at a reasonable rate and allocates the revenues generated from those taxes to renewable energy investments appropriately.

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