| Due to anthropogenic emissions of carbon dioxide and other greenhouse gases, causing global warming, a threat to the survival of mankind, to save human civilization is an urgent need for a new economic revolution. Low-carbon economy based on low energy consumption, low pollution, low emission at the produce stand. Carbon reduction measures will definitely increase the production costs of many industries, the impact of low-carbon policies vary with different industries. Same carbon reduction target under the different policy instruments may produce different carbon reduction costs, create different carbon reduction opportunities. Although agriculture and animal husbandry and forestry sector non-greenhouse gas emissions, but the overall energy and industrial policy adjustments, will continue to indirectly affect agriculture and animal husbandry, and forestry sectors. For example, in order to actively develop green industries such as renewable energy, it is bound to strengthen the re-use of organic waste, development of biomass energy, wind power, etc., these are land consumption patterns and future agricultural and industrial struggle for land will become even more obvious. In addition, a large scale to promote agriculture and animal husbandry and forestry production land for afforestation, reduce the supply of domestic agricultural production practices, in addition to lift the market price of agriculture and animal husbandry and forestry products, particularly, as in the domestic agro-industrial sector to establish appropriate carbon emissions trading system, to reflect the true value of the afforestation of external benefits agriculture and animal husbandry, and forestry sector, the production and marketing of agriculture and animal husbandry and forestry products can gradually return to the market mechanism, to guide farmers and forestry transition to market considerations, consumer-oriented operating style, effective agriculture and animal husbandry and forestry operational efficiency and international competitiveness, and to promote the sustainable development of agriculture and animal husbandry and forestry. Greenhouse effect produced by external economic and social effects, resulting in a loss of economic efficiency, which led to the loss of social welfare. External effects the performance of market failure, according to the theory of public goods, the government needs to use taxation, subsidies and other means of financial expenditure to intervene in the economic operation. Reasonable taxation and transfer payment system can focus on building the country’s infrastructure, education, health, environmental protection, and other project funds are protected, you can also give affected by natural conditions, industry profitability is low or a high degree of risk certain special subsidies, support and promote the development of the industrial production. Closing leather to import green tax system, its significance lies in the integration of environmental consideration in the design of the tax system. Tax neutrality premise, through the imposition of environmental taxes (such as a carbon tax) income, and lower have distorted the nature of the tax, in order to achieve integrated environmental and double bonus effect of the tax system. Based on the "bucket theory", the resources put into the development of agriculture and animal husbandry and forestry sector, in order to avoid the "Matthew effect" arising from the uneven allocation of resources, caused by the imbalance of economic and social development, to suppress the level of development of the economy as a whole and the pace of development. The carbon tax revenue to subsidize agriculture and animal husbandry and forestry sector is expected to achieve the best results for Taiwan’s overall economic environment and greenhouse gas reduction.This study assumes (1) a carbon tax to reduce energy consumption, adjusting the industrial structure;(2) carbon tax tax subsidies to agriculture and animal husbandry and forestry departments to achieve the maximum effect of the economic growth and CO2reduction;(3) green tax double dividend exists. Finally, according to the Taiwan EPA Greenhouse Gas Reduction Act "to promote the progress, it is ready to introduce a carbon tax policy direction. Reduce interference in economic activities, and to maintain the principle of tax neutrality, the the double dividend conclusion of reference of previous studies of environmental taxation, design a variety of deductible or subsidies version simulation used to offset a levy carbon tax into goods tax, gasoline and fuel consumption, personal income tax, business interests, income tax distortionary tax, and as a financial payment migrating subsidies to agriculture and animal husbandry and forestry sector, Taiwan’s overall economic growth, employment, prices, and industrial development, as well as the reduction of CO2comprehensive evaluation of the effect, to identify the most suitable for the reduction of greenhouse gas policy.The papers in previous studies based on socioeconomic information to Taiwan-based simulation of Taiwan’s carbon tax and the carbon tax is a transfer of financial payment policy of subsidies to agriculture and animal husbandry and forestry sectors, and join the spirit of green tax supporting conditions, the impact of Taiwan’s overall economic and industrial structure, as well as CO2reduction effect. The research method is a general equilibrium model (CGE), based on the characteristics of Taiwan’s industrial structure, the use of the preparation of the report of the2006industry association table with the national income accounts and other secondary data projected carbon tax policy for the industry, the final changes in the structure of demand, individual products the impact to measure the impact of general economic and industry.The innovation of this study is to:establish a migration policy analysis based on32sector carbon tax and financial payment CGE model, set out four scenarios for the carbon tax, fiscal revenue, subsidies and payment transfersimulation analysis, discussion of a variety of carbon tax fiscal payment the migration simulation scenarios possible impact on the overall economy and the industry, the EPD design levying a new tax system and make the transfer of financial payment quantitative basis.The results confirm (1) carbon tax to reduce energy consumption, adjusting the industrial structure;(2) carbon tax tax subsidies to agriculture and animal husbandry and forestry departments to achieve the maximum effect of the economic growth and CO2reduction;(3) green tax double dividend exists wait three hypotheses. The simulation results show that:the worst does not support CO2reduction effect of subsidies to agriculture and animal husbandry and forestry sector; CO2reduction effect of all subsidies for agriculture and animal husbandry and forestry departments best, more than twice the gap between the two. The comprehensive consideration obtained the carbon tax deductible goods after tax, the balance of10%of the subsidies to agriculture and animal husbandry and forestry sector,90%to pay personal income tax (ie Option VII) for the best carbon tax policy. Carbon tax is a separate income tax or fuel tax, payment of business interests to remain in double dividend, but if the excise tax or personal income tax with deductions, but suppressed.In this study, discussion kinds of carbon tax and the transfer of agriculture and animal husbandry and forestry sector financial payment policy may impact on the overall economy and departments, and find out that the imposition of a new tax system and do a good job subsidies, the economic effect of the CO2reduction to achieve the best results. Agriculture and animal husbandry and forestry subsidies in the10%to20%for the best programs, agriculture and animal husbandry, and forestry subsidies too much (more than20%) or too little (less than10%) can be found by this study are cause domestic production total value of the negative impact of the (GDP) and other industry output, which is the greatest contribution of this study. |
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