Zhao Jun

                                                                                                              Law School

Abstract: In the case of low-carbon economy to become a worldwide tendency, the carbon tax has become the focus of the people from all walks of life. In the range of law, the paper summarizes mainly from the necessity and feasibility of carbon tax, the theoretical basis of carbon tax legislation, the research on framework of carbon tax legislation, the basic principles of carbon tax legislation, the comparison of carbon tax and carbon emissions trading and the international experience of carbon tax, etc. In the field of economy, the paper illustrates mainly from the theoretical basis of carbon tax, the meaning of carbon tax, the framework design of carbon tax, the analysis of the factors of carbon tax influence, the effect of carbon tax on China’s economy, the international experience from the OECD (Organization for Economic Co-operation and Development) countries on which carbon tax has been imposed and the international coordination of carbon tax, etc. In summary, the paper makes a comparative analysis of the two fields.

Read the full article here:       我国碳税研究综述.pdf