剖析課徵國家層級碳稅之稅收結構與碳稅收入的使用──OECD、EU與G20主要國家碳訂價的檢視

Exploring the Tax Structure and the Use of Carbon Tax Revenue at Country Level: Examinations for Countries of OECD, EU, and G20 with Carbon Pricing Mechanism at Different Aspects

為瞭解一個國家主要稅收結構可否課徵全國性碳稅或同時施行碳稅及ETS，本文收錄OECD的38個國家，而其中有24個國家為EU成員國，因此，掌握OECD的資料即掌握了EU ETS市場30個國家的絕大部分。站在本文檢視全世界至今8個僅課徵全國性碳稅、18個僅施行全國性ETS或21個同時施行全國性碳稅與ETS的國家與組織之立場，廣義上本文乃同步檢視了38個OECD國家中的34個、30個EU ETS交易市場中的27個及20個G20中的10個，有施行國家層級之碳訂價稅制結構、在碳訂價政策下GHG排放的階段性變動及碳稅收入的使用。而課徵全國性碳稅的8個國家則更深入的分析碳稅主要部門、用途及能源類別的課徵對象、有無其他碳信用（carbon credit）抵減（offset）機制的配合，碳稅收入用途等則有相對詳細的說明與分析。又為得知採行不同減碳政策類型國家於不同階段之GHG排放減量之效果，本文特別由World Bank中的“Emission Database for Greenhouse Atmospheric Research”，逐一計算8個僅課徵全國性碳稅的國家、18個全國性ETS的國家及20個碳稅與ETS均施行的兩種政策，三種類型國家在不同階段的GHG覆蓋量，以能約略掌握政策施行的減碳效果。由於碳費是台灣即將上路的政策，因此，掌握其他國家的經驗、是台灣推動碳費的重要一環。

In order to understand the relationship between the potential implementation of country level carbon tax or country level carbon tax and ETS and the tax structure, this paper analyzes 38 OECD countries, among these 24 countries are EU countries. Thus, commanding 24 EU countries is about to command 30 EU ETS members. There are in total 8countries with country level carbon tax, 18 with country level ETS and 21 with country/organization levelcarbon tax and ETS. At the standpoint of GHG mitigation policy at country level, i.e. carbon tax and/or ETS, this paper examines 34 countries for total 38 OECD countries, 27 members for total 30 EU ETS members and 10 countries of 20 countries in G20. The examinations include tax structures, the GHG emissions reductions at different certain designated years and the use of carbon tax revenue. The examinations further focus 8 countries with country level carbon tax. These include the sectors, utilization of fuels, and energy types of carbon tax. The examination also covers the implementation with and without the enforcement of the mechanism of carbon credit/offset and the use of carbon tax revenue. Emission Database for Greenhouse Atmospheric Research suggested by World Bank is computed the GHG coverage for countries with theenforcement carbon tax, ETS, and carbon tax and ETS to know the effectiveness of mitigation policies. All the examinations are essential for the proposed carbon fee mitigation policy to be implement soon in Taiwan.