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A Study on the Carbon Tax for Low Carbon, Green Growth

  • Public Land Law Review
  • Abbr : KPLLR
  • 2009, 45(), pp.267-298
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

김동복 1

1남부대학교

Accredited

ABSTRACT

Countries in the world are suffering El Niño phenomenon causing extreme droughts and floods worldwide. Environment pollutions and disruptions such as global warming resulting from explicit climate change and greenhouse gas emission became serious threats we are facing today. Now we arrived at a timing to establish organized tax and financial policies in preparation for Kyoto protocol system coping with climate change and global warming. We also have to examine concrete policy direction regarding the introduction of Carbon Tax. This research paper is general examination of carbon tax system currently enforced by Northern Europe, as core means among tax and financial policies for low carbon and green growth. It will also state on the necessity and future direction of Carbon Tax system in Korea. Conclusions on several issues are as following. We need to create separate Carbon Tax system without changing existing energy related tax system in order to drastically reinforce the environmental tax aspect of energy tax system to mitigate the global warming due to greenhouse gas. There is a issue whether new Carbon Tax would be national tax or local tax. Carbon Tax is kind of raw material, fuel and energy tax. Background would be environmental issues on global scale, especially global warming, acid rain and destruction of ozone layer. Also international cooperation would be necessary. Therefore, it is desirable that Carbon Tax would be national tax. Another issue is that whether we would have Carbon Tax as general tax or objective tax, when we would create Carbon Tax as new tax in addition to current tax system. It better be general tax in order to relieve the concern of people on tax burden and to secure the elasticity and efficiency of finance management. Regarding proper level of Carbon Tax levy, we can define within 60%~180% range of threshold damage per one ton of carbon emission, which would be 8,400 Won~24,000 Won. We think we can begin from 60% level, 5,040 Won~14,400 Won then we could gradually and step-by-step increase it.

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