The Effects of European Type Environment Tax
and A Proposal of Tax Aiming to Achieve GHG's
Reduction in Japan
著者
Yoshiki Ogawa, Yoshikazu Suzuki
journal or
publication title
The Economic Review of Toyo University
volume
39
number
2
page range
79-95
year
2014-03-25
URL
http://id.nii.ac.jp/1060/00006419/
Creative Commons : 表示 - 非営利 - 改変禁止東洋大学「経済論集」39巻2号2014年3月
TheEffectSOfEuropeanTypeEnvil・onmentmxand
AProp0SalOfTMAimingtoAChieveGHG'sReductioninJapan
YoshikiOgawa
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Abstract SeveralEuropeancountriesintroducedenvironmenttax廿omearlyl990suptonow.Inalmostallofthesecountries,the taxrevenueisusedfbrtheburdenreductionofsocialwelfareandpensioncostortheestablishmentoftaxneutrality.Thus, CO2reductionismainlymadebypriceeffectoftaxation.BasedontheanalysesonfactorsaffectingCOzemissionin above-mentionedEuropeancountries,wecouldnotfindMl-scaleCO、reductioneffbctsbytheintroductionorstrengthening ofenvironmenttax.Thus,廿omtheviewpointofCO2reduction,thegoodresultsarenotalwaysobtainedinEuropean countries. TheMinistryofEnvironmentinJapanhasalsodiscussedeagerlyabouttheintroductionofenvironmenttaxsinceearly l990s・NowthefirstperiodofKyotoProtocolhasjustfinished,andJapanneedstocopewiththe25%reductionof CO、toward2020asanexttarget.Forthispurpose,newadditionalmeasureswouldberequiredtobeadopted,andthe environmenttaxwouldbeanimportantcandidateoption.Inthispaper,wewouldliketoanalyzeactualeffectsofEuropean typeenvironmenttaxintroducedandwealsowouldliketomakeanappropriateenvironmenttaxaimingtoachieveCO2 reductioninJapan. Basedontheresultsoftaxsimulations,weconcludethattheoverseasmeasurestypeofenvironmenttaxwouldbe reasonableanddesirableasanadditionalmeasureasthenextstepofpostKyototoward2020inJapan,becausebothsizesof carbontaxrateandtaxrevenueareconsideredtobequitesuitable.Itisconcludedthattherealizationofoverseasmeasures typeenvironmenttaxisoneofindispensablesolutionsfbrJapan'sfUture. Contents 1.Introduction 2.Method 2-IAnalysesonEuropeantypeenvironmenttax 1)HewasasmdentintheMastercourseofthegraduateschoolofeconomicsduring廿omApril,2010through March,2013 −79−2-2SurveyonproposalsofdomesticmeasulBstypeenvironmenttaxinJapan 2-3AnalyseSonthreetypesofenvironmenttaxtoachieve25%reductiontarget 3・Results 3-1AnalysesonEuropeantypeenvironmenttax 3-2SurveyonproposalsofdomesticmeasurestypeenvironmenttaxinJapan 3-3Analysesonthreetypesofenvironmenttaxtoachievethereductiontarget 4.Concludingremarks References 1.Introduction SeveralEuropeancountriesintroducedenvironmenttaxfromearlyl990suptonow. TheMinistryofEnvironmentinJapanhasalsodiscussedeagerlyabouttheintroductionofenvironmenttax sinceearlyl990s・NowthefirstperiodofKyotoProtocolhasjustfinished,andJapanneedstocopewiththe 25%reductionofCO2toward2020asanexttarget. Forthispurpose,newadditionalmeasureswouldberequiredtobeadopted,andtheenvironmenttax wouldbeanimportantcandidateoption・Inthispaper,wewouldliketoanalyzeactualeffectsofEuropean typeenvironmenttaxintroducedandwealsowouldliketomakeanappropriateenvironmenttaxaimingto achieveCOフreductioninJapan. 2.Method 2-1AnalysesonEuropeantypeenvironmenttax First,wemadeananalysisonfactorsaffectingCO2emissionfbr9countriessuchasFinland,Sweden, Norway,Denmark,Netherland,UnitedKingdom,Germany,ItalyandSwitzerlandwhichintroducedthe environmenttaxalreadyinEurope,usinglEAdata[1]. C[CO2emission]isclassifiedintothefbllowingfburfactors,U(energy-carbonratio,C/E[energy consumption]),S(energyintensity,E/GDP[grossdomesticproduct]),G(percapitaGDP,GDP/P [population]),andP,asshowninEquation(1). C = U * S * G * P = ( C O 2 / E ) * ( E / G D P ) * ( G D P / P ) * P ( l ) FromEquation(1),wecanderiveEquation(2); ( c ノ C / C ) = ( d U / U ) + ( " / S ) + ( d G / G ) + ( d P / P ) ( 2 ) AndfinallywecangetEquation(3); dC=(C/[/)*cW(theitemonfilelswitching)
TheEffectsofEuropeanTypeEnvironmentTHxandAProposalofTaxAimingtoAchieveGHG'sReductioninJapan +(C/S)*"(theitemonenergyconservation) +(C/G)*dG(theitemoneconomicgrowth) +(C/P)*dP(theitemonpopulationgrowth)(3) UsingEquation(3),wecancalculatecumulativesummationofeachitemandcanestimatecorresponding contributionoffburfactorsaffectingenergy-andindustly-relatedCO2emissions. 2-2SurveyonproposalsofdomesticmeasurestypeenvironmenttaxinJapan Second,wesurveyedhistoricaldiscussionsofenvironmenttaxinJapancenteringtheproposalsof environmenttaxmadebytheMinistryofEnvironment・TheMinistryofEnvironmentinJapanproposedthe introductionofenvironmenttaxintheearlyl990sbefbretheadoptionofKyotoProtocol.Inthisstudy,we wouldliketosummarizeimportantpointsofhistoricaldiscussionsandconcreteproposalsofenvironment taxmadebytheMinistryinthelong-run.ltisthemostdistinctivethatthetaxrevenuegatheredbythis environmenttaxwouldbeplannedtousedomesticenvironmentmeasures Japanfinallydetenninedtoadopttheglobalwanningmeasurestaxin2012byshifting廿omexistingoil andcoaltax.Inthisstudy,wewouldliketocheckspecificcharactersontherepresentativeexampleof environmenttaxproposedbytheMinistryofEnvironmentinthepastandtheglobalwanningmeasurestax 6nallyadopted. 2-3Analysesonthreetypesofenvironmenttaxtoachieve25%reductiontarget Third,wecomparedthethreedifferenttypesofenvironmenttax廿omtheviewpointssuchaSthesizeoftax rate,thesizeoftaxrevenueandthesizeofCO、reduction. Wetookupthreedifferenttypesofenvironmenttax,thatis,Europeantype,domesticmeasurestypeand overseasmeasurestype.ThetaxrevenueofEuropeantypeenvironmenttaxisallusedtoreduCesocialand wel伽ecosts,andtherefbretheCO2reductionsaremadeonlybythepriceeffectcausedbythetaxation.The taxrevenueofdomesticmeasurestypeenvironmenttaxisallusedtocovertotalnecessarycostsofdomestic reductionmeasuressuchasenergysavings,introductionofrenewableenergies,switchingtonaturalgas andson.Thus,inthiscase,theCO2reductionsaremadebythepriceeffectcausedbytaxationandbythe revenueeffectcausedbycoveringthecostofdomesticmeasures.Thetaxrevenueofoverseasmeasurestype environmenttaxisallusedtocovertotalcostsfbrobtainingnecessaryCO、reductioncredits.Inthiscase, theCO2reductionsaremainlymadebytheacquisitionofCO、reductioncredits. TheCO2reductiontargettakenupinthisstudyis25%reductionin2020fifomthebaseamountinl990 whichwasintemationallycommittedbyPrimeMinisterHatoyama(then).AstheCOJemissionamount 8 1
-in2011wasl,307milliont-CO2,thenecessaryreductionamounttoachievethe25%reductiontargetis estimatedas361.25milliont-CO2bysubtractin9945.75milliont-CO2inl990fromtheCOフemissionamount in2011. Weanalyzedthepriceeffectoftaxationusingthefbllowingrelations.Thegeneralenergydemand fimctioncouldbeexpressedas
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tax 3.Results 3-1AnalysesonEuropeantypeenvironmenttax CouldtheeffectiveresultsonCO2reductionbeobtainedbytheintroductionofenvironmenttaxin Europeancountriesconcemed?Inthissection,wewouldliketosummarizechangesinfactorsaffecting CO2emissioninseveralconcernedcountriesandtocheckthereductioneffectsbytheenvironmenttax. (1)Sweden FigurelshowschangesinfactorsaffectingCO、emissionsinSwedenandmovementsofcarbontax. BecauseCO2emissionsinSwedenincreasedfbrfburyearsduringl990andl993inspiteofeconomic recession,wecouldnotconfirmthattherewerethereductioneffectsofCO2emissionbroughtbythe introductionofcarbontax.Factorsonenergysavingandfilelswitchingbothfimctionedtothedirectionto increaseCO2emissionsanditisnoteasytoconsiderthattheincentivestoCO、reductionwouldbeworkedTheEffectsofEuropeanTypeEnvironmentTExandAProposalofTBxAimingtoAchieveGHG'sReductioninJapan Changeratio(%,COzemiSSiOninl990=100)
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一 二 一 二 一 l ” 0 1 9 9 2 1 9 9 4 1 9 9 6 1 9 9 8 2 0 0 0 2 0 0 2 2 0 0 4 2 0 0 6 2 0 0 8 2 0 1 0 Fig.1FactOrsaffectingCOzemissionsinSwedenandmovementsofcarbontax well.TheincreaseofCO2emissioncontinuedupto1996aiierall. Ontheotherhand,CO2emissionsinSwedenchangedtoadeclinetrend廿oml996asaturningpoint. Therefbre,itisevaluatedthatthelargeincreasesofcarbontaxmadefioml997through2001wouldplaya certainroleonreducingCO、emissionsinthisperiod.Especiallyspeaking,itisconsideredthatthecarbon taxcouldplayaneffectiveroleonCO2reductionwhichwaslargelyaffectedbytheenergysavingiactor廿om l996andbythefilelswitchingfactor廿om2000. However,wecouldnotconfirmwhetherthecarbontaxwouldfUlfillitsfmctioncontinuouslyonthe declinetrendofCO2emissionwhichkeptonupto2009ornot.Sinceanylargeincreasesofcarbontax werenotmadeafterwardsexcepttheautomaticriseofcarbontaxbytheinHationa(Wustment,itisnamrally consideredthatthereductioneffectsofcarbontaxdidnotworkcontinuouslyinthelongrun. (2)Norway Figure2showschangesinfactorsaffectingCO2emissionsinNorwayandmovementsofcarbontax. InthecaseofNorway,thedecreaseofCO2emissionwasobservedonlyinl991whenthecarbontaxwas introduced,comparedwiththepreviousyear,butwecanclearlyrecognize廿omactualchangesthatthelarge increasingtrendofCO、emissionhadcontinueduptol999afierthen.Inthissense,wecannotconfinnthat −83− 一︲ ▼ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ '28《沁加唖."se‘fcarbOm”x E ▼し
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己 一 一 一 一 1 9 9 0 1 9 9 2 1 9 9 4 1 9 9 6 1 9 9 8 2 0 0 0 2 0 0 2 2 0 0 4 2 0 0 6 2 0 0 8 2 0 1 0 Fig.4FactorsaffectingCOzemisSioninGermanyandmovementsofCarbontax (4)Germany Figure4showschangesinfactorsaffectingCO2emissionsinGennanyandmovementsofcarbontax.In thecaseofGennany,becausetheenergysavingandfilelswitchingfactorsworkedtoreduceCOzemission whiletheeconomicgrowthfactoraffectedtoincreaseCO2emissionsingeneral,wecanfindthattotalCO、 emissionshowedadeclinetrendwithabalanceoftheminthe6rsthalftenyearsfi・oml990toabout2000. Afiersuchchangesinthefirsthalftenyears,theconventionaloiltaxwasrevisedandthenewelectricity taxwasestablishedunderthefirstenvironmenttaxrefbnninl999andthestep-by-stepincreasesofoiltax andelectricitytaxupto2003wasdeterminedunderthesecondenvironmenttaxrefbnnin2000.However, thoughtotalCO、emissionsdecreasedcomparedwiththepreviousyearonlyinl990whenthetaxrefbnnwas started,theyshowedaslightincreasingtrend廿om2000through2004.WecanalsopointthatCO、reductions broughtbytheenergysavingandfilelswitchingfactorswerehardlyobservedinthisperiod.Inthissense, wecannotconfinnwhethertheenvironmenttaxrefbnnsinGennanyplayedacertainroleonthereductionof CO7emissionsornot. Upto2008aiferthen,totalCO2emissionsinGennanyclearlyshowedadeclinetrendmainlyduetothe energysavingfactor.In2009,theeconomicrecessioncausedbyLehmanshocklargelycontributedtothe reductionofCO,emission. ←−厩照悪二忘祠寸
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FUelSwitChi、9 、少や曽守 且舎︸ 、七 Je-。 .q号・才.司令.Fロ誌,. =・託¥!ウ ー◇ざ.私十 一 ■。:今. 、垂や● ず今 旬。。 |熟侭函で。 。、● ︾辞 や品一 一品。 や恥。 “乱 ◇e︾ 函醍奔 吋︾ ヘヘ .↑恥 ﹀寺 敵 らqf ︾︼L 咄酔u w︾Ⅱ ︿d手口、 EnergysavingcrucialeffectonthereductionofCO2emission,asfaraswecheckedthetotalCO2emissionsshowninFig. 5.However,itisconsideredthattheintroductionofclimatechangelevycouldadditionallycontributeasan incentivefbrtheCOzreductioneffectbytheenergysavingfactorwhichhadworkedlargelybefbrethelevy wasintroduced.Unfbrtunatelylwecannotspecifythiseffectseparately. ThetotalCO2emissionsintheUnitedKingdomdecreasedlargelyduetotheeconomicrecessionby Lehmanshockstarted廿omthesecondhalfof2008. (6)EndingSummary Intheprecedingsubsections,wediscussedtherelationsbetweenchangesinCO2emissionandthe introductionandexpansionofcarbontaxfbrfivecountriessuchasSweden,NorwayjDenmark,Gennanyand theUnitedKingdom.WealsoanalyzedotherfburEuropeancountries,thatis,Finland,Netherland,Italy andSwitzerlandandobtainedthesimilarresultsasthefbnnerfivecountries. Basedontheabove-mentionedresults,wecanfindthatthereductionofCO2emissionwasnotactually positionedasthefirstprioritypurposeinthecaseofEuropeantypeenvironmenttax廿omtheviewpointof taxrevenuesusedtogeneralfinancialresourcesandsoon.Inaddition,thedoubledividendbroughtbythe reallocationofenvironmenttaxrevenueswasregardedasmoreimportant. However,ifEuropeancountriesintroducingtheenvironmenttaxconcentratedtoapplytaxrevenuesof environmenttaxtoenvironmentmeasuresbypushingoutthementirely,didtheyachievefarmoreCO2 reductionsthantheactualresultsinpast20yearswhichwascheckedintheprecedingsubsections?Itwas afiaidthatthepriorityofCO2reductionwouldbepositionedatrelativelylowerlevelandtheprocurementof 6nancialresourcesbytheenvironmenttaxandeffectiveuseofitsrevenuewouldhaveanimportancewiththe firstpriorityinthoseEuropeancountries. Inthissection,wediscussedtheEuropeantypeenvironmenttaxusingacmalexamplesofthemintroduced inseveralEuropeancountries.Whatkindofdifferencesdoesthedomesticmeasurestypeenvironmenttax whichhasbeenrecommendedbytheJapaneseMinistryofEnvironmentinthepastlongyears,comparedwith theEuropeantype?Inthefbllowingsection,wewouldliketosurveytheproposalsofenvironmenttaxby theMinistryofEnvironmentandtodiscussabouttheglobalwanningmeasurestaxwhichwasfinallyadopt in2012byJapanesegovemment. 3-2SurveyonproposalsofdomesticmeasurestypeenvironmenttaxinJapan Tablelsummarizeshistoricalmajordiscussionsandhappeningsonenvironmenttaxmainlymadebythe MinistryofEnvironmentinthepast20yearsinJapan・InthefirsthalflOyears廿oml991to2000,thesurvey
TheEffectsofEuropeanTypeEnvironmentTaxandAProposalofTBxAimingtoAchieveGHG'sReductioninJapan TablelHistoricalmovementsonconcreteproposalofenvironmenttaxinJapan Year 1991 1994 1994 1997 1998 2000 2000 2001 2001 2003 2003 2004 2005 2005 2009 2008 2010 2011 2012 MUordiscussionsandhappenings Researchgrouponenvironmenttaxstartedasurveyandresearchonenvironmenttax. Researchgrouppublishedthe6rstsurveyandresearchreporton66 Whatanenvironmenttaxshould be. ,,
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66 Taxsystemfbr9lobalwarmlng measures. TheMinistryofEnvironmentstartedfilrtherdiscussionsonglobalwarmingmeasurestaxinthe comprehensiveplanningcommitteeintheCentralCouncilonEnvironmentT
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66 Summaryofdiscussionsuptonow TheMinistryofEnvironmentpublishedtheconcreteproposalonglobalwanningmeasurestax. TheadoptionofglobalwarmingmeasurestaxwasdeterminedbytheJapanesegovernmentby shifting廿omtheoilandcoaltax.柵:慨9蹴蹴髭撫i淵:震柵艀柵I制職認捌i淵鵲鯏謡s町。『
−89−Ⅱnble2SpecificcharactersofrepresentativeprOpOSedenvironmenttaxandglobalwal・mingmeasurestax ltems Representativeproposedenvironmenttax Globalwannlngmeasurestax
TBxrate 2,400Yen/t-C(654.5Yen/t-CO2) Existingrateofoilandcoaltax+carbontax
(95Yen/t-CO2in2012/289Yen/t-CO2in2016) Stepbystepincreaseupto2016
IncreaseofenergypriceGasoline:l.5Yen/1 Gasoline:0.76Yen/1
Electricity:0.25Yen/kWh Electricity:0.llYen/kWh
Taxrevenue 490billionYen 39.lbillionYenin2012/262.3billionYenin
2016
Accountfbrtaxrevenue 340billionYenEnvironmentmeasures Usetomeasuressuchasenergysaving,
150billionYenGeneralaccount renewableenerglesandsoon
Reductioneffect Tbtal:4% Tbtal:0.5 2.2%
Price:0.5%,Revenue:3.5% Price:0.2%,Revenue:0.42.1% Taxexception Tbsecureintemational ● ● competltlveness Tbavoidheavyburdeninspecialsectors Tbmitigatedrasticchangesinindustries Tbsecureequalityoftaxation Tbcarelowincomelevelandsmallindustries
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Ministry(2004)[3]andtheMinistryofEnvironment,Introductionoftaxfbrglobalwarmingmeasures, homepageofMinistry(2010)[4]. andresearchordiscussionworkinggroupmainlymadespecialstudiesrelatedtotheenvironmenttax Intheperiod廿om2001to2004,thespecialcommitteesintheCentralCouncilofEnvironment officiallydiscussedwhatthetaxsystemfbrpreventingglobalwarmingshouldbeandpublishedseveral recommendationreports.Andafierthenfiom2004,theMinistryofEnvironmentherselfpublished theconcreteproposalonenvironmenttaxeveryyear,byaddingnecessaryrevisions・Finally,Japanese govemmentdetenninedtoadopttheglobalwarmingmeasurestaxbyshifting廿omtheexistingoilandcoal taxin2012. 1nordertodiscussthespecificcharactersofproposedenvironmenttax,wesummarizedthemaboutthe environmenttaxproposedin2004asarepresentativeexampleandtheglobalwanningmeasurestaxfinally adoptedin2012inTable2. ThemostspecificcharacterofenvironmenttaxbytheMinistryofEnvironmentisthatthetaxrevenue gatheredbytheenvironmenttaxwouldbemainlyusedfbrdomesticenvironmentmeasures.Inaddition,the taxrateisnotsodrasticallyhighbutthereductioneffecttoCO2emissionisexpectedtosomeextentmainly becauseofthereductionbroughtbytherevenueeffect.Therefbre,theMinistryofEnvironmenthasstrongly recommendedtheintroductionofcarbontaxinthepast20years.Inthissection,wecoulddiscussabout domesticmeasurestypeofenvironmenttaxfillly,whichisquitedifferent廿omEuropeantypeenvironmentTheEffbctsofEuropeanTypeEnvironmentTaxandAProposalofTExAimingtoAchieveGHG'sReductioninJapan taxdiscussedintheprecedingsection. 3-3AnalySesonthreetypesofenvironmenttaxtoachieve25%reductiontarget Inthissection,wewouldliketodiscussthreedifferenttypesofenvironmenttax(Europeantype,domestic
measurestypeandoverseasmeasurestype)toachieveJapan's25%CO、reductiontargetin2020.The
analyzedresultsofthreedifferenttypeSofenvironmenttaxareshowninTable3andFi9.6. Iable3ComparisonofThreeDifferentTypesofEnvironmentTax InthecaseofEuropeantypeofenvironmenttax,thenecessaryCO3reductionisachievedonlybytheprice effectsoftaxation.Thecarbontaxrateisreachedtothequitehighlevelandtherevenueofcarbontaxisalso reachedtothequitehugesize,asshowninTable3andFig.6. Inthecaseofdomesticmeasurestypeofenvironmenttax,thenecessaryCO2reductionisalmostevenly sharedtothatcausedbythepriceeffectoftaxationandtothatcausedbytherevenueeffectofcoveringthe necessarycostofdomesticreductionmeasures.Thecarbontaxrateisstillhighandthesizeoftaxrevenueis alsostilllarge,alsoasshowninTable3andFig.6. Finally,inthecaseofoverseasmeasurestypeofenvironmenttax,thenecessalyCO2reductionismainly achievedbytherevenueeffectofcoveringthenecessarycostofCO2reductioncreditacquisitionunderthe quitelowtaxrate.ThesmallpartofCO2reductionisalsocausedbythepriceeffectoftaxationandthesize oftaxrevenuealsoremainedtothelowlevel. Asdiscussedalready,theanalysisofenvironmenttaxdonebythisstudydoesnotestimaterigorousand accurateinHuencesandeffectsbroughtbyenvironmenttax.However,thisanalysiscouldprovidenecessary datafbrjudgingthespecificcharactersofthreedifferentenvironmenttaxeshomthewholesituationand concludingwhichtypeofenvironmenttaxshouldbeselectedfbrthepulposeofrealizingthetargetof25% CO、reduction廿omthel9901evel. EuropeantypeenvironmenttaxcorrespondstothoseintroducedinmanyEuropeancountriesfbrthe 9 1 -CarbonTax (European type) CarbonTBx (Domestic measurestype) CarbonTBx(Overseasmeasurestype) CreditPrice(US$/t-CO2) 17US$:1,445Yen 30US$:2,550Yen CarbonTaxRate (Yen/t-CO、)∼ ,L↓:盲1』.:二↓;坪L;.;貝;_::弓:苓蕊』L:日慢;._・_息』』E』_:↓昌L::;』-A:_:』昌鐘z毎』:』早_:罫‘↓;:.冒良.雄:舎息↓:L・ユ;君:::‘._琴.;.二A;;』二.:陽:錘.』,':L、.』冒
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purposeofrevenueprocurementandisaimingalsotorealizeadoubledividendofenvironmenttax. However,theCO2reductionisbroughtonlybythepriceeffectofthistax,andthetaxrevenueisnotbasically appliedfbrthesakeofrealizingtheCO2reductiontarget.Therefbre,therateofenvironmenttaxreachesto 38,259.6Yen/t-CO2,asshowninThble3andFig.6,andthecrudeoilpricegoesuptotheabnonnallevelof aboutthreetimeshigherastheresultofthistaxation. CO2reduction(milliOnSt-COz) Carbontaxrate(Yen/t-CO2) 400 40,000 350 35,000 300 30,000 250 25,000 200 20,000 150 15,000 100 10,000 50 5,000 0 0
OverSeaSmeaSUreStype Dmesticmeasurstype Europeantype
Fig.6NeCeSSarytaxratetOaChievethereductiontargetuSing3differenttypeSOfenvirOnmenttax Inaddition,thesizeoftaxrevenuebythistaxationwouldreachto27.13trillionYenandthisrevenuesize isasmuchas60%oftherevenuesizeofnationaltaxesfbrnationalbudget.Suchasizeofrevenueisalso abnonnal.Wecannotimagineatallwhatkindsofmethodwehaveinordertoreturnsuchahugerevenueby reducingtheburdenofsocialandwelfarecostspractically. Ifthemainpurposeofthistaxationistoprocurenecessaryrevenueandtorealizethedoubledividendof environmenttaxandtheCOzreductionisthesecondarypurposetothelastend,itwouldhavenoproblemto detenninetheappropriatetaxratefbrgatheringthenecessarytaxrevenue.However,iftheachievementof CO2reductiontargetispositionedwiththefirstpriority,wemustconcludethatEuropeantypeenvironment taxaimingtoachievetheCO2reductiononlybythepriceeffectoftaxationisnotasuitabletool. DomesticmeasurestypeenvironmenttaxcorrespondstothetaxadvancedbytheMinistryofEnvironment fbrdomesticenvironmentmeasures.ThistaxisaimingtoachieveCO2reductionthroughbothoftherevenue effectbroughtbyusingthetaxrevenuefbrdomesticenvironmentmeasuresandthepriceeffectbytaxation.
TheEffectsofEuropeanTypeEnvironmentTHxandAProposaloflhxAimingtoAchieveGHG'sReductioninJapan Consideringthatthe25%CO、reduction廿omthel9901evelin2020isrequiredtheemissionreductionof 361.25milliont-CO、concretely,itisquitedifficulttoensurereductionmeasuresoptionsoverl90million t-COzbecausedomesticenvironmentmeasuresareconfiontedwiththeextremelyhighbarrierofreduction cost[5]. Forthisreason,theCO2reductiontargetisbarelyachievedbythecombinationoftherevenueeffect broughtbythequitehighrateofenvironmenttaxduetothebarrierofextremelyhighreductioncostand thepriceeffectinducedbysuchahightaxrate.Concretelyspeaking,therateofdomesticmeasurestype environmenttaxreachestoll,392Yen/t-CO2,asshowninTable3andFig.6.Thoughthisvalueoftaxrateis merelyonethirdoftheobtainedrateofEuropeantypeenvironmenttax,theburdenisstillheavybecausethe presentcrudeoilpricegoesuptotheoneandhalftimeshighlevel. Therevenuegatheredintothegovemmentbydomesticmeasurestypeenvironmenttaxreachesto8,080.5 billionYen,andthisrevenuesizeis2.78timeslargerthanthatgatheredbythegasolinetaxfbrthepreparation ofroadin廿astructureatpresent.Consideringthepresentsituationsthatvariouscriticismsarebroughtup eventothegasolinetax,itmustbeconcludedthatthedomesticenvironmentmeasuresmadebygathering suchanextremelyhugerevenuetothegovemmentwouldnotbeagreedbythepeopleafierall. Thoughthereasonablewaycouldbeprobablyibundfbrtheachievementof6%CO、reductiontarget 廿omthel9901evelcommittedatthefirstcommitmentperiodofKyotoProtocolbycombiningthedomestic environmentmeasureswiththetaxationofenvironmenttaxsuitably,itisalsoconcludedinthisstudythatit wouldbequitediificultto伽dtheappropriatemeasuresibrthe25%CO、reductionfiomthel9901evelin 2020byapplyingdomesticmeasurestypeenvironmenttax. OverseasmeasurestypeenvironmenttaxisthatmakingfillluseofKyotomechanism,andthetaxrevenue isusedfbrthesakeofpurchasingCO2reductioncreditsbasedonKyotomechanismandsoon.Ofcourse, theCO、reductionduetothepriceeffectinducedbythetaxationofenvironmenttaxisalsoincludedasa result. ThetradingofreductioncreditssuchasEUA,CEAandERUinKyotomechanismisactuallymadein theEUemissiontradingmarket,andcheckingchangesincreditpricesfbrpast5years,thecreditpriceis estimatedas30US$(2,550Yen)/t-CO2atthehigherlevelandl7US$(1,445Yen)/t-CO、attheaveragelevel [6]. Thecarbontaxraterequiredtocovertotalnecessarycostsfbrthepurchaseofreductioncreditsis958 Yen/t-CO2atthehigherlevelofreductioncreditpriceand554Yen/t-CO2attheaveragelevelofreduction creditprice.Therateofoverseasmeasurestypeenvironmenttaxislargelyloweredascomparedwiththat ofdomesticmeasurestypeenvironmenttax,ofcourse,tosaynothingofoverseasmeasurestypeenvironment −93−
tax Asexpectednaturally,therevenuesizeofoverseasmeasurestypeenvironmenttaxgatheredtothe govemmentis860.6billionYenatthehigherlevelofreductioncreditpriceand501.6billionYenatthe averagelevelofreductioncreditprice.Therevenuesizeislessthanonetenthoftherevenuesizeof domesticmeasurestypeenvironmenttax.Thisrevenuesizeisthesameasthesizeofspecialaccountbythe globalwanningmeasurestaxwhichisshifted廿omtheoilandcoaltaxandthesizeofspecialaccountbythe powersourcesdevelopmentpromotiontaxinthepast,andithasenoughstrongpowersofpersuasionalso fromtheviewpointofpastexperiences.
4.Concludingremarks
SeveralEuropeancountriesintroducedenvironmenttaxinthepast.Inalmostallofthesecountries,the taxrevenueisusedfbrtheburdenreductionofsocialwel伽eandpensioncostortheestablishmentoftax neutrality.Thus,CO2reductionismainlymadebypriceeffectoftaxation. BasedontheanalysesonfactorsaffectingCOzemissioninabove-mentionedEuropeancountries,wecould not伽dfilll-scaleCO2reductioneffectsbytheintroductionorstrengtheningofenvironmenttax.Thus,hom theviewpointofCO2reduction,thegoodresultsarenotalwaysobtainedinEuropeancountries. Basedontheresultsoftaxsimulations,weconcludethattheoverseasmeasurestypeofenvironmenttax wouldbereasonableanddesirableasanadditionalmeasurefbrthe25%CO2reductionrequiredinthenext steptoward2020inJapan,becausebothsizesofcarbontaxrateandtaxrevenueareconsideredtobequite suitable. Comprehensivelyconsideringpointsdiscussedinthisstudyuptohere,itisfinallyconcludedthatthe adoptionofoverseasmeasurestaxisthemostappropriateamongthethreedifferenttaxesibrthepurposeof achievingthe25%CO2reductiontargetfromthel9901evelin2020internationallycommitted.Sincethe creditsofKyotomechanismandsoonareused,actualmeasuresofCOzreductionarenotmadeinJapan butinoverseaswithlowerreductioncostandlargerreductionpotential.However,itisconsideredthatwe shouldadoptthereductionmeasureshavinghighereconomicswithfirstpriority,becauseithasnoproblemto makereductionmeasuresanywhere廿omtheviewpointofglobalenvironmentalissues. NowJapanhasvariousproblemssuchastherevisionofenergypolicy,therevisionofnuclearpolicy andtheeconomicrecoveryandsoon.Therefbre,theenvironmentmeasures,especiallyCO2reduction, arebeingofsecondaryimportance.However,tobreakJapan'spromiseasfbrthe6%CO、reductioniom thel9901evelofKyotoProtocolandthe25%CO、reduction廿omthel9901evelin2020announcedby PrimeMinisterHatoyama(then)seemstobedirectlyconnectedwiththeloweringofJapan'sintemationalTheEffectsofEuropeanTypeEnvironmentThxandAProposalofTaxAimingtoAchieveGHG'sReductioninJapan confidence.StandingonmoreHexibleviewpointsandconcentratingherwisdom,Japanshouldpursuethe solutionbywhichJapanneednotloseherinternationalconfidence・Itisconcludedthattherealizationof