Brazilian energy-related GHG emissions have increased sharply in recent decades due to energy tax policies and weather changes. To understand the distributional effects and calculate the cost-effectiveness of these energy tax policies, we assess short-term GHG emissions and welfare impacts of poor and rich households in Brazil. To do this, we calculate the carbon footprint of 128 household products and estimate price and expenditure elasticities using a censored demand system with price corrections and instrumental variables. We analyze the effect of de facto tax and subsidy rates and other environmentally friendly tax policies on end consumer prices. Our findings suggest that taxes on gasoline/diesel pump prices are progressive and have a negative impact on total household energy emissions due to substitution effects. Despite being regressive, changes in electricity and gas/charcoal pricing have considerable effects on household emissions due to the characteristics of the electricity supply in Brazil. More environmentally friendly policies that subsidize ethanol are cost-effective, but have small effects on household emissions.

由于能源税政策和​​天气变化，巴西与能源相关的温室气体排放量在近几十年来急剧增加。为了了解分配效应并计算这些能源税收政策的成本效益，我们评估了巴西贫富家庭的短期温室气体排放和福利影响。为此，我们计算了 128 种家庭产品的碳足迹，并使用带有价格修正和工具变量的审查需求系统来估计价格和支出弹性。我们分析了事实上的影响对终端消费价格的税收和补贴率以及其他环保税收政策。我们的研究结果表明，对汽油/柴油泵价格征税是累进的，并且由于替代效应对家庭能源排放总量产生负面影响。尽管是倒退的，但由于巴西电力供应的特点，电力和天然气/木炭定价的变化对家庭排放有相当大的影响。补贴乙醇的更环保的政策具有成本效益，但对家庭排放的影响很小。