産業間炭素依存と差別化炭素課税：データと複製コード

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

🔬研究者:産業連関と炭素情報境界の整合性を扱う実証枠組みとして、炭素課税帰着研究の複製・拡張に有用。

🏢実務担当者:Scope3を含む炭素情報境界の選択が税負担や資本配分に与える影響を理解し、開示・調達戦略に活かせる。

🏛政策担当者:差別化炭素税と国境炭素調整の設計において、情報境界と貿易スコープの選択が帰着に与える影響を考慮すべき。

Jin, I. (2026). Replication data and code for “Interindustry Carbon Dependence and Differentiated Carbon Taxation: From Burden Incidence to Productive-Capital Allocation in Five Economies.” This dataset provides the replication data and analysis code supporting the study “Interindustry Carbon Dependence and Differentiated Carbon Taxation: From Burden Incidence to Productive-Capital Allocation in Five Economies.” The study examines how alternative carbon-information boundaries affect differentiated carbon-tax incidence and how these tax signals translate into productive-capital allocation and carbon outcomes through sectoral returns and return covariance. It compares Direct, Network and Footprint carbon-information bases under domestic-only (DOM) and imports-inclusive (TTL) input–output scopes, together with a border carbon adjustment and an import-tariff benchmark. The analysis covers Korea, France, Italy, the Netherlands and Canada. The integrated workbook combines harmonized input–output information, industry greenhouse-gas emissions, real value added, productive capital, gross fixed capital formation and value-added components used to construct the variables and reproduce the analysis. The accompanying Python code implements the tax-base construction, mean–variance capital-allocation framework, covariance estimation, sensitivity and robustness analyses, and the principal results reported in the study. The analysis examines three related propositions: (1) the carbon-information boundary matters for the alignment between a tax base and domestic versus embodied-carbon objectives; (2) the translation of differentiated tax signals into capital and carbon outcomes depends jointly on differentiation, sectoral returns and return covariance; and (3) extending carbon information across the trade boundary changes incidence and distinguishes carbon-content border adjustment from a carbon-blind import tariff. The results should be interpreted as comparative allocation diagnostics rather than estimates of an optimal carbon tax or causal forecasts of investment. The data and code are provided to facilitate replication, robustness analysis and further research on interindustry carbon dependence, differentiated carbon taxation and productive-capital allocation.

• openalex https://doi.org/10.17632/vhzj9btw56first seen 2026-10-10 05:12:43