The ‘tax base double dividend’ of carbon taxes: a special case for low-income countries

日本語

この論文は、低所得国における炭素税の「税基盤二重配当」仮説を検討する。通常の二重配当は税収中立を前提とするが、税基盤二重配当は税収増加による追加的便益に注目する。低所得国では税制の未発達により、この効果が特に顕著である可能性を論じる。

English

This paper examines the 'tax base double dividend' hypothesis of carbon taxes, specifically for low-income countries. It argues that in addition to environmental benefits, carbon taxes can expand the tax base in low-income countries, generating a 'double dividend' of both reduced emissions and increased fiscal capacity. This effect is particularly relevant for countries with weak pre-existing tax systems.

日本のGX文脈において

日本は炭素税を導入済みだが税率が低い。本論文の税基盤二重配当の議論は、日本における炭素税改革のさらなる効果を検討する上で示唆を与える。ただし低所得国に焦点を当てているため、日本の現状への直接適用には注意が必要。

In the global GX context

This paper adds to the global literature on carbon tax design by focusing on low-income countries, where revenue recycling and tax base effects are underexplored. It suggests that carbon taxes can serve dual purposes of climate mitigation and fiscal strengthening, offering a pragmatic rationale for adoption in developing economies. This is timely for international climate finance and policy dialogues.