The Impact of Converting Fossil Fuel Taxes to Pure Carbon Tax on Household Expenditure in Japan
日本の化石燃料税から純粋な炭素税への転換が家計支出に与える影響 (AI 翻訳)
Yada K
🤖 gxceed AI 要約
日本語
本稿は、日本の既存の化石燃料税を純粋な上流炭素税に転換した場合の経済的・分配的影響を、所得階層・地域別に定量分析した。3つの政策シナリオ（税収中立、高率、高率＋消費税免除）を比較し、高率炭素税は逆進性を持つが、対象を絞った消費税免除により逆進性と地域格差を効果的に緩和できることを示した。この結果は、日本の脱炭素政策における効率性と公平性の両立に貢献する。
English
This study quantitatively examines the economic and distributional impacts of converting Japan's fossil fuel taxes into a pure upstream carbon tax, focusing on household consumption by income decile and region. Under a high-rate carbon tax (¥10,000/t-CO₂), regressivity and regional disparities emerge, but targeted consumption tax exemptions on essentials effectively neutralize these effects. The findings contribute to designing carbon pricing policies that achieve both efficiency and equity.
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
本稿は、日本の炭素税導入時の家計負担と地域間格差に焦点を当て、SSBJや有報でのカーボンプライシング開示要件が進む中で、政策設計上の公平性確保に示唆を与える。特に、高率炭素税の逆進性を緩和するための消費税免除策は、日本の政策的議論に直接貢献する。
In the global GX context
This paper offers empirical evidence on how to design carbon taxes that mitigate regressivity, a key concern in global carbon pricing debates. As jurisdictions like the EU and Canada implement carbon pricing with revenue recycling, Japan's case demonstrates that targeted consumption tax exemptions can reduce both income and regional disparities, informing similar policy designs under TCFD/ISSB frameworks.
👥 読者別の含意
🔬研究者:Provides a rigorous input-output and household survey methodology for assessing distributional impacts of carbon tax reform, applicable to other countries.
🏛政策担当者:Demonstrates that high-rate carbon taxes can be made politically and socially acceptable through targeted consumption tax exemptions, offering actionable design options.
📄 Abstract（原文）
<title>Abstract</title> <p>This study quantitatively examined the economic and distributional impacts of converting Japan’s existing fossil fuel taxes into a pure upstream carbon tax, focusing on household consumption by income decile and region. Using input-output and household survey data, I analyzed three policy scenarios: (1) a revenue-neutral carbon tax (¥3,309/t-CO₂) replacing gasoline and diesel excise taxes; (2) a high-rate carbon tax (¥10,000/t-CO₂); and (3) a high-rate tax combined with zero consumption tax on food, petroleum, and electricity (“the net effect scenario”). Results indicated that under the high-burden scenario (2), carbon-intensive industries like electricity and steel experienced significant price increases, while gasoline and diesel prices fell due to excise tax removal. Although the high-rate tax was notably regressive—disproportionately affecting low-income households and colder regions with high heating demands—targeted consumption tax exemptions substantially reduced this burden. The net effect scenario (3) effectively neutralized regressivity, providing disproportionate expenditure relief to low- and middle-income households and vulnerable groups in regions such as Hokkaido and Tohoku. These findings demonstrated that targeted consumption tax reductions effectively mitigated both the regressivity and the regional disparities driven by a high-rate carbon tax. Furthermore, because the simulated carbon tax generated substantial revenue, this approach enhanced social acceptability and political feasibility from a fiscal perspective. Ultimately, these results contributed to policy designs that ensured both allocative efficiency and distributional equity for Japan’s decarbonization goals.</p>
🔗 Provenance — このレコードを発見したソース
- Research Square https://doi.org/10.21203/rs.3.rs-9993403/v1first seen 2026-07-24 05:13:12
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