中文摘要
本文利用一种新颖的有效碳税税率月度指标，研究碳税对四个北欧国家的部门层面与宏观经济影响。该指标考虑了对温室气体排放品显性征收与隐性征收的税收随时间变化的排放覆盖范围，从而解决了现有文献所用碳税指标的若干问题。在局部投影框架下运用这一新指标，我发现碳税如预期般减少了排放，但也会损害宏观经济活动——尽管其影响在部门和国家之间存在一定的异质性。(JEL H23, O44, Q54, Q58)
Abstract
This paper studies the sectoral and macroeconomic consequences of carbon taxes in four Nordic countries using a novel monthly measure of effective carbon tax rates. The suggested measure accounts for the time-varying emission coverage of taxes that are both explicitly and implicitly levied on greenhouse gas-emitting goods, thereby solving several issues of existing carbon tax measures currently used by the literature. Employing the new measure in a local projection setting, I find that carbon taxes reduce emissions as expected but also impair macroeconomic activity—though there is some heterogeneity in the effects across sectors and countries. (JEL H23, O44, Q54, Q58)