Sequencing, spending, and symbolism: Low carbon taxes primarily serve purposes other than emissions reduction

日本語

低率の炭素税は排出削減効果が限定的である一方、歳入確保や政治的な象徴としての役割を果たすと論じる。政策の設計・順序・使途に着目した批判的検討であり、炭素価格の有効性に関する示唆に富む。

English

Argues that low carbon taxes have limited emissions-reduction impact and instead serve symbolic, revenue-raising, or sequencing purposes. Offers a critical policy perspective on carbon pricing design and effectiveness, suggesting that the level and use of carbon taxes matter for their environmental efficacy.

日本のGX文脈において

日本では地球温暖化対策税が低率に留まっており、本論文の「低率炭素税は排出削減に不十分」との論点は、今後の税率引き上げや税収使途の設計を検討する上で示唆に富む。SSBJ開示や移行計画とも関連し得る。

In the global GX context

Contributes to the global carbon pricing debate by highlighting the non-environmental functions of low-rate taxes. Relevant for policymakers designing effective carbon pricing under Paris Agreement frameworks and for discussions on carbon border adjustments and ETS reforms.