On the emission and distributional effects of a CO2eq-tax on agricultural goods—The case of Germany
研究了德国对排放最密集的农产品征收二氧化碳当量税对排放和收入分配的影响，发现该税可减少22.5%的农业排放，但具有累退性，而人均一次性补偿方案可产生轻微的累进效应。
We analyze how a potential CO 2 eq-tax on the most emission-intensive agricultural goods in Germany affects CO 2 eq-emissions and the income distribution.Based on data from the German survey of income and expenditure, we use a linear approximated Exact Affine Stone Index demand system to estimate own-price and cross-price elasticities for meat, dairy goods and eggs. These elasticities allow us to obtain demand changes and thus emission reductions following the introduction of a CO 2 eq-weighted carbon tax based on the social cost of carbon. We find that it can reduce annual agricultural emissions in Germany by more than 15.3 MtCO 2 eq or about 22.5%. The tax generates an annual revenue of more than 8.2 billion EUR. Since the carbon tax is regressive, we consider the distributional effects of a per capita lump-sum compensation scheme. We show that this “fee and dividend” approach has a slightly progressive effect on the distribution of income. • CO 2 eq-tax on emission-intensive agricultural goods could cut German emissions by 22.5%. • The CO 2 eq-tax could generate over 8.2 billion EUR in annual revenue. • Demand changes are estimated using a linear approximated Exact Affine Stone Index demand system. • A “Fee and Dividend” scheme yields a slightly progressive effect on income distribution.