Carbon taxation: A review of the empirical literature
综述了碳税在环境效果、宏观经济、竞争力、创新、分配效应和公众接受度方面的实证研究，发现碳税能有效减排且不损害经济增长，分配效应取决于能源使用类型和家庭特征。
Abstract In view of the challenges posed by climate change and the increasingly ambitious climate targets around the world, the search for effective climate policy instruments is gaining momentum. Carbon pricing, for example, in the form of a carbon tax, and its effects are therefore attracting increasing attention in academic as well as policy discussions. We review the empirical effects of carbon taxes with regard to several impact dimensions commonly studied in the literature: environmental effectiveness, macroeconomic effects, impacts on competitiveness and innovation, distributional implications, and public acceptance. An increasing body of empirical studies shows that carbon taxes can effectively reduce carbon emissions or at least dampen their growth while not negatively affecting economic growth, employment, and competitiveness. The existing empirical evidence suggests that the distributional impact of carbon taxes depends on the type of energy use and the indicators to capture distributional effects, as well as on household characteristics. Lump‐sum transfers are shown to be better suited to mitigate regressive effects for lower incomes, while higher incomes benefit more from a reduction of labor taxes. Public acceptance of carbon taxes can be increased by providing public information, avoiding negative distributional effects, and channeling part of the revenues into "environmental projects."