우리나라 탄소세 도입과 이중배당효과에 관한 연구

Abstract

The paper attempts to construct a multi-region computable general equilibrium model(multi-region CGE model) to examine the validity of double-dividend effect in national and regional economy. Three policy scenarios are presented as follows: 1) imposition of carbon tax on energy sector, 2) imposition of carbon tax on energy sector and exemption of income tax on household, 3) imposition of carbon tax and exemption of production tax on industry. Each scenario is specifically analyzed using the model developed in the paper in terms of CO2 emissions, industrial output, and people’s welfare. As a result, the paper shows that double dividend does not happen in Korean national economy and regional economy. This results could be because Korean tax rate is not high compare to European nation’s. It also means that economy and environment are in trade-off relationship in Korea. Therefore, government should be prepared for economy shrinks and developed green technologies before imposing carbon tax.