| Since the Industrial Revolution,the burning of fossil fuels at both the production and consumption ends has brought about significant negative impacts on the global ecology and climate environment,the human environment is facing severe challenges.Under the background of economic globalization,trade is also the exchange of resources and environment.Cross-border trade of commodities also brings cross-border flow of embodied carbon emission,so the environmental pollution generated by trade activities needs to be borne by all countries(regions).At present,the international mainstream allocation principle and method for attribution of carbon emissions embodied in trade is "producer responsibility".However,from the perspective of global value chain,the production links of a commodity may be distributed in different countries(regions),so it is unfair to define the responsibility of carbon emissions embodied in trade entirely based on the producer principle.The development of global value chains has added complexity and challenge to measuring carbon emissions embodied in trade and shouldering carbon emission responsibility fairly.In recent years,the mainland has always been Taiwan’s largest trading partner and source of trade surplus,while Taiwan has also become the eighth largest trading partner and the third largest import source of the Mainland.The problems of carbon transfer and leakage caused by the traditional cross-strait trade pattern are more serious.The main research contents of this paper include:Firstly,this paper defines the concepts related to trade embodied carbon,then sort the literature of the domestic and foreign studies of carbon emissions embodied in trade,the measurement of carbon emissions embodied in trade,allocation of carbon emission rights and responsibilities.Secondly,using the input-output data in2000-2014 and carbon emissions data calculated total carbon emissions coefficient on cross-strait.Using gross trade accounting method to calculate the carbon emissions embodied in cross-strait trade and conduct structural decomposition.Finally,taking trade interests as a factor to calculate the carbon emission reduction responsibility of cross-strait under the principle of shared commitment based on trade interests,and comparing the differences of carbon emission responsibility distribution from different perspectives.The conclusions of this study are as follows:(1)From 2000 to 2014,the total carbon emission coefficient of cross-strait showed a downward trend,and the carbon emission reduction effect of mainland was better than that of Taiwan.(2)From the perspective of GVC,the traditional trade statistics method overstates the total size of cross-strait trade implied carbon,and the traditional trade statistics method is more likely to lead to the overestimation of Taiwan’s.(3)From 2000 to 2014,the deficit of carbon emissions embodied in cross-strait trade was in mainland,the top five sectors that contribute to carbon emissions across cross-strait have a high degree of overlap.(4)Taiwan’s trade-implied carbon transfer structure is better than that of the mainland.(5)Under the principle of shared responsibility based on trade interests,the carbon emission responsibilities of the mainland,Taiwan and third parties account for 42.82%,38.92% and 18.26%respectively.(6)The carbon emission responsibilities of the mainland under the principle of producer,consumer and shared responsibility are 438.56 Mt,506.71 Mt and 412.14 Mt respectively.The principle of shared responsibility based on trade interests combines the factors of trade benefits and environmental pollution,so that the carbon emissions responsibilities of all parties are more balanced.Based on the above research conclusions,policy suggestions are put forward on the implied carbon emissions and responsibility sharing of cross-strait trade from the macro and micro levels. |