녹색산업 활성화를 위한 에너지세제 개편 및 세제지원방안에 대한 연구

• 영문명: A study on Energy Tax Reform for Activating Green Industry in Korea
• 발행기관: 한국경제연구원
• 저자명: 감상겸(Kim, Sang Kyum)
• 간행물 정보: 『한국경제연구원 연구보고서』연구보고서 2011-04-01, 261~382쪽, 전체 122쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2011.01.28

영문 초록

Since low-carbon and green growth policy has been chosen as a national agenda, alternate market-friendly policies - centered around carbon taxes and tradable pollution permits - are being looked into. This study is focused on ways to reform such market based environmental policies, mainly the ones regarding tax system. In order to do so, this report will be centered on what is considered to be the most realistic of all environmental taxes, the current energy taxes(excise tax, transportation-energy-environmental tax, etc); mainly about its problems and how to correct them. Also, it will look into the necessity, and theoretical utility of a hybrid policy that incorporates both tradable pollution permits and carbon taxes. In addition, this study will analyze the tax efficiency across different tax systems, with simple static CGE simulaiton, by comparing the tax efficiencies between output tax and emission tax. This study also review the industrial effects of introducing such carbon taxes. In order to fully illustrate the introduction of carbon taxes, examples of developed countries that have successfully introduced carbon taxes and their current situation have been mentioned along with an ideal introduction method and tax supporting policies.

목차

Ⅰ. 에너지세제 개편의 필요성

Ⅱ, 하이브리드 정책의 효과 검토

Ⅲ. 탄소세제 개편의 이해

Ⅳ. 에너지세제 개편방안

참고문헌

Abstract