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臺灣能源期刊論文全文

臺灣能源期刊第9卷第1期內容

出刊日期:March, 2022

題目
國際碳邊境調整機制對臺灣減碳與經濟的影響
Title
The Impacts of Carbon Border Adjustment Mechanism on Taiwan’s Economy and Environment
作者
蕭代基、黃琝琇、林師模、傅俞瑄
Authors
Daigee Shaw, Wen-Hsiu Huang, Shih-Mo Lin, Yu-Hsuan Fu
摘要
本研究應用總體經濟計量模型Energy-Environment-Economy Global Macro-Economic (E3ME) Model,依據實施國家區域範圍廣度不同下,模擬分析歐、美、日、韓及臺灣實施碳邊境調整機制 (carbon border adjustment mechanism, CBAM),對臺灣環境與經濟的影響。結果顯示,歐盟、英國、 美國、日本、韓國實施碳定價對臺灣CO2淨排放量的影響很小,即使有實施CBAM,對臺灣CO2淨 排放量影響亦不大。惟有當臺灣亦實施碳稅,臺灣減碳效果較為明顯。當臺灣未實施與他國同強度 的減碳政策,臺灣要繳交給上述各國CBAM名目稅額,在2026年為新臺幣110億元,2050年為新臺 幣1,397億元。其中,以繳交給韓國的CBAM稅額最多,2026年為38億元,其次為美國34億元與歐盟 20億元。前述各國課徵CBAM將使臺灣產業出口價格上升,就產業別區分,以非金屬礦物製品出口 價格提高最多,2026年約上升10.5%。政策意涵顯示,臺灣若實施碳稅,則可不用繳交CBAM稅額 給實施國,亦可以向其他未有碳定價制度或碳價較低的國家課徵CBAM。
關鍵字
碳邊境調整機制,碳邊境稅,碳稅,總體經濟計量模型,碳定價
Abatract
This study employs the Energy-Environment-Economy Global Macro-Economic (E3ME) Model to investigate, under different country coverage of tax enforcement, the impacts of CBAM on Taiwan’s economy and environment. Our simulation results show that the implementation of carbon pricing, with and without CBAM, in the EU, the U.K., the U.S., Japan, and South Korea has only negligible effect on Taiwan’s net carbon emission. However, it would be a different story when Taiwan joins the club to enforce carbon tax policy. In which case, a significant reduction in carbon emission would be expected. In terms of the tax payment that Taiwan would be charged in the lack of an equivalent domestic carbon pricing system, it will amount to 11 billion NT dollars in 2026, and reaches 13.97 billion in 2050. Among the amount in 2026, 3.8 billion goes to South Korea, 3.4 billion goes to the U.S., and 2.0 billion to the EU. Additionally, the implementation of CBAM in the above-mentioned countries would result in an increase in export prices of Taiwan’s industrial products, particularly the non-metallic products. The results have important policy implication in that the establishment of a domestic carbon pricing system for Taiwan will not just have the advantage of avoiding the CBAM payment to other countries, Taiwan can also have the chance to collect the CBAM charges from those without carbon pricing.
Keywords
carbon border adjustment mechanism, carbon border tax, carbon tax, macro-econometric model, carbon pricing system