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Strategic Analysis Of Carbon Tax Policies In Civil Aviation In China Using CGE Model

Posted on:2021-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:B ZhuFull Text:PDF
GTID:2491306479464604Subject:Master of Engineering
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Carbon emission reduction has become an unavoidable issue in the civil aviation industry.In this paper,the influence of different levels of carbon tax on civil aviation industry is studied through the construction of general equilibrium(CGE)model based on public data.This paper separates the civil aviation industry from the transportation industry and the CGE model of 10 departments,including civil aviation industry,is constructed.Social accounting matrix(SAM)is established based on the2012 input-output table as the basic data of CGE model and GAMS software is used for simulation analysis.In order to realize the neutrality of government fiscal revenue and reduce the negative impact of carbon tax policy,two carbon tax refund schemes are designed,namely the reduction of enterprise production tax and the reduction of enterprise income tax.Through combined discussion of policies,the emission reduction effects of 28 policy scenarios are compared.The research shows that:(1)carbon tax can effectively reduce the carbon emission of civil aviation industry,and the higher the carbon tax level is,the more obvious the emission reduction effect will be;(2)carbon tax will have a negative impact on civil aviation industry while achieving emission reduction;(3)the collection of carbon tax will not affect the energy consumption structure of civil aviation industry;(4)carbon tax refund can effectively alleviate the adverse impact of carbon tax policy on civil aviation industry,collecting carbon tax of 50 yuan per ton and reducing corporate income tax is the most ideal carbon tax combination policy for civil aviation industry.Based on the above conclusions,this paper puts forward the following policy Suggestions:(1)A high carbon tax should be applied to the civil aviation industry;(2)Reducing corporate income tax should be adopted to compensate the profit loss of emission reduction and reduce the negative effect of carbon tax;(3)Government should give more preferential policies to compensate enterprises that adopt energy-saving measures or technologies,and optimize the energy consumption structure of the civil aviation industry.This study can provide scientific theoretical basis for policy makers in civil aviation transportation industry to grasp emission reduction rules,select effective emission reduction policies and provide a reference for policy formulation in the development process of the industry’s low-carbon economy.
Keywords/Search Tags:Carbon Tax, Civil Aviation, Computable General Equilibrium(CGE), Social Accounting Matrix(SAM), Tax Refund
PDF Full Text Request
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