This article considers design features of a low-cost, high-impact carbon tax in terms of emissions reductions, drawing on international implementation experience. Costs can be reduced by offsetting carbon taxes with reductions in other taxes, using carbon tax revenue to compensate stakeholders, and incremental implementation. Impacts can be augmented by investing revenue in emissions reduction activity and complementary tax incentives for low-emissions technologies. Jurisdictions that have implemented such carbon taxes have continued to experience strong economic growth. While revenue and distributionally neutral carbon taxes that do not increase the overall tax take or change the distribution of wealth have been effectively introduced in many jurisdictions, this has not been the only approach. The more fundamental conclusion is that carbon taxes are being designed to maximize political acceptability and minimize economic disruption in their implementation context. This evidence of convergence toward low-cost, high-impact carbon tax design elements is establishing a viable pathway for international cooperation on carbon pricing at levels adequate to address climate change. Conversely, recent French experience indicates that carbon tax increases not based on substantial revenue and distributional neutrality may not be viable.

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通过低成本、高影响的碳税应对气候变化

本文借鉴国际实施经验，从减排角度考虑了低成本、高影响碳税的设计特点。可以通过减少其他税收来抵消碳税、使用碳税收入来补偿利益相关者以及增量实施来降低成本。通过将收入投资于减排活动和为低排放技术提供补充性税收激励措施，可以扩大影响。实施此类碳税的司法管辖区继续经历强劲的经济增长。虽然在许多司法管辖区已经有效地引入了不会增加整体税收或改变财富分配的税收和分配中性碳税，但这并不是唯一的方法。更基本的结论是，碳税旨在最大限度地提高政治可接受性，并最大限度地减少其实施背景下的经济干扰。这种向低成本、高影响碳税设计要素趋同的证据正在为足以应对气候变化的碳定价国际合作建立一条可行的途径。相反，法国最近的经验表明，不基于大量收入和分配中性的碳税增加可能不可行。具有高影响力的碳税设计要素正在为足以应对气候变化的碳定价国际合作建立可行的途径。相反，法国最近的经验表明，不基于大量收入和分配中性的碳税增加可能不可行。具有高影响力的碳税设计要素正在为足以应对气候变化的碳定价国际合作建立可行的途径。相反，法国最近的经验表明，不基于大量收入和分配中性的碳税增加可能不可行。