The introduction of a carbon tax on passenger transport is currently being discussed in Germany. Various stakeholders favour a consumption-based, revenue-neutral carbon tax with a uniform lump-sum offset for private households and a tax rate of 40 € per ton of CO2. In this study, we examine the distributional effects of carbon taxation for the German passenger transport sector under the assumption of the proposed tax model. We discuss as to what extent which socioeconomic groups would be burdened and who might even benefit from carbon taxation. To answer these questions we use a uniquely modelled data set that encompasses all forms of passenger transport (i.e. in Germany and abroad) of the German resident population over 1 year. The national household travel survey Mobility in Germany 2017 is the basis of the microscopic data set. We derive annual CO2 emissions and carbon tax burdens for various population groups using the data on passenger transport, as well as specific emission factors. Results show that low income households, retirees, single parents and family households with two or more children would benefit from the proposed carbon taxation scheme due to below-average emissions per person; in contrast, working age households without children and car owners with heavy car use would be burdened. Our results are of particular relevance to transport researchers, transport politicians and decision makers as a basis for designing, developing and introducing a carbon taxation scheme.

中文翻译：

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一次性征收碳税在客运中的分配效应：低收入家庭，退休人员和家庭将在德国受益

目前，德国正在讨论对旅客运输征收碳税的问题。各种利益相关者赞成以消费为基础的，与收入无关的碳税，对私人家庭统一统一的一次性补偿，税率为每吨二氧化碳40欧元。在这项研究中，我们在建议的税收模型假设下研究了碳税对德国客运部门的分配效应。我们讨论了哪些社会经济群体将承受何种程度的负担，以及哪些人甚至可能会从碳税中受益。为了回答这些问题，我们使用了独特的建模数据集，该数据集涵盖了1年以上德国常住人口的所有形式的客运（即，德国境内和国外）。2017年德国全国家庭出行调查Mobility是微观数据集的基础。我们使用客运数据以及特定的排放因子得出各个人群的年度CO2排放量和碳税负担。结果表明，由于人均排放低于平均水平，低收入家庭，退休人员，单亲父母和有两个或多个孩子的家庭将受益于拟议的碳税计划。相比之下，没有孩子的上班年龄家庭和大量使用汽车的车主将负担沉重。我们的研究结果对运输研究人员，运输政客和决策者特别重要，它们是设计，开发和引入碳税计划的基础。由于人均排放低于平均水平，单亲父母和有两个或多个孩子的家庭将受益于拟议的碳税计划；相比之下，没有孩子的上班年龄家庭和大量使用汽车的车主将负担沉重。我们的研究结果对运输研究人员，运输政客和决策者特别重要，它们是设计，开发和引入碳税计划的基础。由于人均排放低于平均水平，单亲父母和有两个或多个孩子的家庭将受益于拟议的碳税计划；相比之下，没有孩子的上班年龄家庭和大量使用汽车的车主将负担沉重。我们的研究结果对运输研究人员，运输政客和决策者特别重要，它们是设计，开发和引入碳税计划的基础。