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億万長者の富に含まれる炭素：構成・集中・課税

The carbon content of billionaire wealth: composition, concentration and taxation (原題)

(著者不明)

Fiscal studies📚 査読済 / ジャーナル2026-09-08#炭素会計Origin: Global経営インパクト: 資金調達対象セクター: finance
DOI: 10.1111/1475-5890.70035
原典: https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1475-5890.70035
📄 PDF

🤖 gxceed AI 要約

日本語

上位500億万長者の資産構成を排出量に紐づけたデータセットを構築し、所有権ベースの炭素会計を提示。資産100万ドル当たり年65トン超の排出は平均個人の約10倍で、排出は富以上に集中し、約50人で全体の4分の3を占める。排出は投資先の炭素集約度でほぼ決まり、難削減セクターが大きく寄与。累進炭素富裕税は格差是正・汚染抑制・移行資金調達を同時に狙えると示す。

English

The paper links the assets of the top 500 billionaires to emissions, building an ownership-based carbon accounting dataset. Each million USD held is tied to over 65 tCO2e per year, about 10x the average person's footprint, with emissions far more concentrated than wealth: ~50 billionaires account for three-quarters of the sample's emissions. Intensity, not scale, drives footprints, and hard-to-abate sectors contribute heavily. A progressive carbon wealth tax could simultaneously curb inequality, target polluting activities, and fund a just transition.

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

日本では富裕層課税や個人資産の炭素会計は議論が浅く、SSBJ・有報のScope3開示や金融機関の投融資先排出（PCAF）と接続する論点を提供。炭素富裕税は日本版炭素課税・GX移行債の資金調達議論に示唆を与える。

In the global GX context

Globally, this bridges wealth inequality and climate policy, feeding debates on carbon pricing, transition finance, and financed-emissions accounting (PCAF). It offers a novel ownership-based attribution method relevant to ISSB/CSRD disclosure of investment-linked emissions and to progressive carbon taxation proposals.

👥 読者別の含意

🔬研究者:個人資産と排出を結ぶ所有権ベース炭素会計の新手法と、炭素集約度が排出分散を説明する実証結果を提供。

🏢実務担当者:投融資先の炭素集約度がポートフォリオ排出を左右するため、Scope3・ファイナンスドエミッション管理と投資選択の重要性を示す。

🏛政策担当者:累進炭素富裕税が格差是正・排出削減・移行資金調達を同時に達成しうる政策オプションとして参考になる。

📄 Abstract（原文）

How large are billionaires' carbon footprints? While increasing evidence highlights large disparities in emissions between and within countries, detailed individual‐level data on emissions portfolios remain scarce. In this paper, we analyse the wealth composition of the top 500 billionaires and construct a dataset linking each of their assets to emissions. According to our ownership‐based emission accounting framework, every million US dollars held by billionaires is associated with more than 65 tonnes of equivalent per year – about 10 times the annual carbon footprint of the average person. Further, our estimates reveal an extreme concentration of wealth among the super‐rich and even greater concentration of emissions. About 50 billionaires account for around three‐quarters of total emissions in our sample, with publicly traded equity in Basic Materials, Industrials and Utilities accounting for a disproportionate share of attributed emissions. Emission intensity is key: 97 per cent of the variance in log emissions is explained by intensity differences, suggesting that scale effects play a limited role and carbon footprints are almost entirely driven by investment choices. The highest‐emitting billionaires – including some of the wealthiest – derive a substantial share of their emissions (between 44 and 66 per cent) from hard‐to‐abate sectors. Comparing alternative taxation schemes targeting both extreme wealth and emissions, we show that the introduction of a new progressive carbon wealth tax can potentially achieve three objectives: progressively taxing billionaires to curb inequality, targeting the most polluting activities, and raising substantial resources to finance a sustainable and equitable transition.

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