The Effects of European Type Environment Tax and A Proposal of Tax Aiming to Achieve GHG's Reduction in Japan 利用統計を見る

全文

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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

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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−

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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)

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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

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-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、reductionwouldbeworked

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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 ▼

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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. ←

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TheEffectsofEuropeanTypeEnvironmentTBxandAProposalofTaxAimingtoAchieveGHG'sReductioninJapan Glancingoverallchangesin20years廿oml990,wecannoteasilyconcludethattheintroductionof environmenttaxinGennanyplayedapositiveroleonthereductionoftotalCOzemissiondefinitely. (5)UnitedKingdOm Figure5showschangesinfactorsaffectingCO2emissionsintheUnitedKingdomandmovementsof carbontax.ThetotalCO2emissionsintheUnitedKingdomhadamilddeclinetrendfbrfburyearsfrom 1990throughl993mainlyduetotheinfluencesoftheeconomicrecessiontogetherwiththedecreases affectedbythefilelswitchingfactor. Forl5yearsupto2007afierthen,whilethesoundeconomicrecoveryworkedstronglytoincreaseCOz emissions,theenergysavingfactorcontributedlargelytodecreaseCO2emissions.Asaresultofbalancing bothfactors,totalCO2emissionsintheUnitedKingdomwasalmostleveledoff、inthisperiod,althoughthe nuctuationsweresomewhatobserved.ThefilelswitchingfactorcontributedtodecreaseCO2emissions largelyintheearlyl990s,butafterthenitcontributedtoincreaseCO、emissionsmildly. Asdiscussedabove,theclimatechangelevywasintroducedintheUnitedKingdominthemiddleofthe balancingprocessbetweentheincreasesbytheeconomicgrowthfactorandthedecreasesbytheenergy savingfactorupto2007.Itisquitedifficulttoconfinnthattheintroductionofclimatechangelevyhada Changeratio(%,COzemissioninl990=100)

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crucialeffectonthereductionofCO2emission,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

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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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etc.relatedtoenvironment. ・66 meetlngon EconomicaltooIssuchastaxlevy Theresearchmeeting warmingissues''andof

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TheMinistryofEnvironmentstartedthediscussion ● 46 meetlngOn EffectiveusesofeconomicaltooIs inenvironmentalpolicy. ,, Thediscussiongrouppublishedthereporton66 EffectiveusesofeconomicaltooIsinenvironmental policy.99 TheMinistryofEnvironmentstartedthediscussion,, 66 ● meetlngon Whatataxfbrpreventingglobal wannlngshouldbe. Thediscussiongrouppublishedthereporton‘‘

Issuesonwhatataxfbrpreventlngglobalwannlng shouldbe.,, TheMinistryofEnvironmentstarteddiscussionsonenvironmenttaxinthespecialcommitteeontax systemfbrglobalwanningmeasuresintheCentralCouncilonEnvironment, The

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66 Taxsystemfbr9lobalwarmlng measures. TheMinistryofEnvironmentstartedfilrtherdiscussionsonglobalwarmingmeasurestaxinthe comprehensiveplanningcommitteeintheCentralCouncilonEnvironment

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researchreport. TheMinist ,, ryofEnvironmentpublishedtherevisedreporton 66 Concreteproposalonenvironment tax everyyear. TheMinist analyses,,

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intheCentralCouncilonEnvironment ● ● ltseconomlc Thespecialcommittee abouteconomicanalyses.

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66 Summaryofdiscussionsuptonow TheMinistryofEnvironmentpublishedtheconcreteproposalonglobalwanningmeasurestax. TheadoptionofglobalwarmingmeasurestaxwasdeterminedbytheJapanesegovernmentby shifting廿omtheoilandcoaltax.

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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%

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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omEuropeantypeenvironment

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TheEffbctsofEuropeanTypeEnvironmentTaxandAProposalofTExAimingtoAchieveGHG'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、)∼ ,

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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.

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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−

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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'sintemational

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TheEffectsofEuropeanTypeEnvironmentThxandAProposalofTaxAimingtoAchieveGHG'sReductioninJapan confidence.StandingonmoreHexibleviewpointsandconcentratingherwisdom,Japanshouldpursuethe solutionbywhichJapanneednotloseherinternationalconfidence・Itisconcludedthattherealizationof

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References [1]IEA,'@CO2emissions廿omfilelcombustion-Exceltables,''http://www・iea.org/publications/廿eepublications/ publication/name,32870,en.html(referredonJune28,2013),2012. [2]A.Amano[2011],"CO2ReductionEHectsbylntroducingCarbonTBxandUtilizingltsTaxRevenue,''Environmental EconomicsandPolicyResearch,No.1,pp.41-54,2011. [3]TheMinistryofEnvironment[2004],"Concreteproposalonenvironmenttaxin2004,''http://www.env.gojp/policy/ tax/041105/index・html(referredonJune28,2013),2004. [4]TheMinistryofEnvironment[2010],"Aboutthetaxfbrglobalwanningmeasurerhttp://www.env.go.jp/policy/tax/ plans/0911/0911a.pdf(referredonJune28,2013),2010 [5]TheMinistryofEnvironment[2006],"TheEstimationofCostCurvefbrDomesticGHGsReductionMeasures,"http:" www.env.go.jp/council/06eartMO62-01/2-5.pdf(referredonJan.14,2013),2006. [6]WorldBank[2012]J@StateandTrendsoftheCarbonMarketReport2012,''http://siteresources.worldbank.org/ INTCARBONFINANCE/Resources/State_and_Trends_2012_Web_Optimized_19035_Cvr&Txt_LR.pdf(referredOn Jan.14,2013),2012. −95−

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