Global Warming Policy: A Public Finance Perspective
从公共财政角度综述碳税设计及其经济影响，分析国际协调的困难、国家层面的税收归宿，以及发展中国家减少化石燃料补贴和遏制森林砍伐的政策选项。
In the last few years, a substantial volume of research has considered the design of taxes to slow greenhouse gas emissions as well as the economic effects of such policies. In this paper, I summarize the insights that have emerged from this work. I begin by explaining that while efficiency considerations create a presumption for using coordinated international policies to alter greenhouse gas emissions, the prospects for such action are bleak. Then I focus on the public finance of carbon taxes at the national level, considering the design of such taxes as well as their incidence across and within nations. Next, I focus on greenhouse gas emission policies that could be enacted in less-developed countries, such as the elimination of fossil fuel subsidies and other policies to slow deforestation. Finally I suggest several promising directions for future study.