The Distributional Effect of A Carbon Tax on Income in Taiwan

Feng, Chun-Chiang; Chang, Kuei-Feng; Lin, Jin-Xu; Lin, Shih-Mo

doi:10.3390/su12041530

Cited by 7 publications

(4 citation statements)

References 12 publications

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“…One option is to tax carbon emissions in order to internalize their negative externalities. Existing research has found that carbon tax policy can effectively reduce carbon emissions [ 18 , 19 ], and that appropriate carbon tax rates can offset the negative economic impact of taxation [ 20 , 21 ]. Domestic researchers discovered that a carbon tax can aid in the achievement of long-term emission reduction goals and that an appropriate carbon tax can reduce economic losses [ 22 , 23 , 24 ].…”

Section: Literature Reviewmentioning

confidence: 99%

Factors Influencing Intergovernmental Cooperation on Emission Reduction in Chengdu-Chongqing Urban Agglomeration: An Evolutionary Game Theory Perspective

Liu

Meng

Huang

et al. 2022

IJERPH

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In this study, we introduced the realistic problem of a dynamic carbon tax, built several evolutionary game models for cooperative emission reduction by local governments, and determined the factors that influence governments’ willingness to cooperate in emission reduction. The findings revealed that, first, the probability of governments opting for cooperative emission reduction strategies increases at different rates depending on the benefits and costs of cooperation. Second, externalities influence governments’ willingness to cooperate in emission reduction during cooperative carbon emission reduction. Furthermore, the emergence of a free-riding situation reduces the effectiveness of intergovernmental cooperation in reducing carbon emissions. Third, carbon tax policy can influence the likelihood that local governments will choose cooperative emission reduction, and different carbon tax sizes have different effects on their willingness to choose cooperative emission reduction.

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Section: Literature Reviewmentioning

confidence: 99%

Factors Influencing Intergovernmental Cooperation on Emission Reduction in Chengdu-Chongqing Urban Agglomeration: An Evolutionary Game Theory Perspective

Liu

Meng

Huang

et al. 2022

IJERPH

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“…Ref. [78] additionally addresses behavioural aspects. Model approaches that focus in particular on CGE modelling of energy efficiency improvements and technical progress can be found in [25,72,73].…”

Section: Macro-perspectivementioning

confidence: 99%

“…Refs. [74][75][76][77][78] examine the distributional aspects of climate policy concerning households. Ref.…”

Section: Macro-perspectivementioning

confidence: 99%

Integrating Methods and Empirical Findings from Social and Behavioural Sciences into Energy System Models—Motivation and Possible Approaches

et al. 2020

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The transformation of the energy system is a highly complex process involving many dimensions. Energy system models help to understand the process and to define either target systems or policy measures. Insights derived from the social sciences are not sufficiently represented in energy system models, but address crucial aspects of the transformation process. It is, therefore, necessary to develop approaches to integrate results from social science studies into energy system models. Hence, as a result of an interdisciplinary discourse among energy system modellers, social scientists, psychologists, economists and political scientists, this article explains which aspects should be considered in the models, how the respective results can be collected and which aspects of integration into energy system models are conceivable to provide an overview for other modellers. As a result of the discourse, five facets are examined: Investment behaviour (market acceptance), user behaviour, local acceptance, technology innovation and socio-political acceptance. Finally, an approach is presented that introduces a compound of energy system models (with a focus on the macro and micro-perspective) as well as submodels on technology genesis and socio-political acceptance, which serves to gain a more fundamental knowledge of the transformation process.

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“…Tax as the largest source of state revenue has an important role in the life of the state, especially in the development sector, this is because taxes are a source revenue allocated to finance all production development (Feng et al, 2020;González Canché, 2022;Larrimore et al, 2021;Sölvi Kristjánsson, 2013;Zhan et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

Implementation of Income Tax Policy on the Transfer of Ownership Rights to Land and/or Buildings in the Subsidized Housing Program in Bekasi Regency (Case Study of PT. Tata Bangun Sarana in 2020)

Marnani,

Ahmed

2023

Economics

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This study is motivated by the implementation of the Income Tax Policy on the transfer of ownership rights to Land and/or Buildings in the Subsidized housing Program. The government enforces a subsidized housing program with an income tax rate of only 1% and an exemption from value-added tax (VAT) of 0%. PT. Tata Bangun Sarana is one of the developers of subsidized housing in Bekasi Regency. The purpose of this study was to analyze the implementation carried out by PT. Tata Bangun Sarana on PP Number 34 of 2016 in the payment of the Income Tax Policy on the transfer of ownership rights to Land and/or Buildings as well as adjustment efforts due to the enactment of the regulation. This study uses two data sources, the results of interviews and documentation of PT. Tata Bangun Sarana which were analyzed using qualitative methods. PT. Tata Bangun Sarana has implemented PP No. 34 of 2016 during 2020. However, in June, July, and August, PT. Tata Bangun Sarana still imposed subsidized housing selling prices in accordance with PUPR Ministerial Decree No. 242/KPTS/M/2019 for the Bekasi regency area, which was Rp. 158,000,000 which should have used PUPR Ministerial Decree Number 535 of 2020, which was Rp. 168,000,000. PT. Tata Bangun Sarana is recommended to improve management in policy implementation to make it better, in the future to better anticipate interrelated regulations and policies so that there will be no tax underpayments in the future.

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The Distributional Effect of A Carbon Tax on Income in Taiwan

Cited by 7 publications

References 12 publications

Factors Influencing Intergovernmental Cooperation on Emission Reduction in Chengdu-Chongqing Urban Agglomeration: An Evolutionary Game Theory Perspective

Factors Influencing Intergovernmental Cooperation on Emission Reduction in Chengdu-Chongqing Urban Agglomeration: An Evolutionary Game Theory Perspective

Integrating Methods and Empirical Findings from Social and Behavioural Sciences into Energy System Models—Motivation and Possible Approaches

Implementation of Income Tax Policy on the Transfer of Ownership Rights to Land and/or Buildings in the Subsidized Housing Program in Bekasi Regency (Case Study of PT. Tata Bangun Sarana in 2020)

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