碳关税对苏州工业园区企业出口的影响及其对策研究
|
摘要
随着全球化的发展，国际贸易对环境的影响越来越显著，近年来碳排放的影响及减排责任分配成为国际上较为关注的话题。尽管在国家层面开展碳减排行动的议题已随着2012年京都议定书第一期的结束而有所消减，但是，以保护气候或者环境为名的条款仍旧受到支持和拥护，其中，“碳关税”受到一些欧美发达国家和地区的追捧。根据欧盟航空碳税政策，从2012年1月1日起，所有在欧盟境内飞行的航空公司的碳排放量都将受限；与此同时，美国未来也将向发展中国家如中国、印度、巴西等征收碳关税。综合当前的国际贸易形式、碳减排现状及未来的发展趋势等多方因素，中国作为第一碳排放大国以及主要的劳动密集型和能源密集型出口国家，为出口国承担了大量的碳排放。在碳关税发展走向尚不明确的当下，中国的国家和地方层面亟需在贸易碳排放及贸易碳关税问题上及早做好理论研究，以便提供充足的博弈基础和政策应对措施。
本文以此中心为出发点，以苏州工业园区这一国家综合排名前三、出口经济占据重要地位的生态工业园为研究案例，在“碳关税”量化的基础上通过分析碳关税对当地出口贸易、重点出口行业的外贸出口影响，着重研究地方外贸出口企业的应对管措施。首先，本文介绍了隐含碳及碳关税的相关机理；其次，以工业园区相关部门获得的生产、出口数据计算了2008-2011年园区因出口贸易出口而产生的碳排放及在三种不同碳关税率下的碳关税，结果显示到2011年，园区因货物出口隐含碳排放而需要支付的碳关税达到4.1亿元，占当年出口总额的0.2%；再次，以情景分析方法推测了2012-2020年间的碳关税变化趋势及主要受影响的行业，包括造纸及纸制品业、纺织业、非金属矿物制品业等。最后，结合不同行业的影响程度不同，本论文分别从企业生产环节、管理环节等提出了碳关税的应对措施。一方面，企业需要积极秉承绿色发展理念，提高企业生产效率；同时，积极开拓新型市场，建立更为广阔的发展空间。
Along with globalization and its increasing impact on environment, greenhouse gas(GHG) emission and duty allocation of GHG mitigation are becoming hot topics forpoliticians and academics around the world. Although the international enthusiasm forGHG mitigation at country level has cooled down with the ending of Phase I of The Kyotoprotocol in2012, appeal for protecting climate and environment still arouse support,among which “carbon tax” was approved by Europe and America. According to Europeanaviation carbon tax policy, since January1,2012, all flights within the territory of theEuropean Union are granted with limited GHG emissions; whilst United State may chargedeveloping ocuntries, such as China, India and Brazil for carbon tariff. Consider multiplefactors including international trade status, GHG emission status and future trend, thatChina is the largest GHG contributor and labour-and energy-intensive exporter, it burdensmuch GHG emissions for those importers, which mean it has to pay carbon tariff for them.Thus, China state and local governments are in urgent needs to analyze the influence ofcarbon tariff and solutions to provide scientific and solid spport for internationalnegotiation and policy making.
To analyze and solve the problem, the paper took Suzhou Industrial Park (SIP), whichranks first in China and rely heavily on export, as study case. We caculated local carbontariff, analyzed its influence on local economy and major export industries, to figure outthe relevant countermeasures for enterprises. First, the mechanism of carbon leakage andcarbon tariff were introduced, following which, we calculated embodied carbon and carbontariff with three kinds of tariff rate from2008to2011, results show that SIP should pay for0.41billion RMB as carbon triff in2011, the charge amount accounted for0.2%of thetotal export. Then, Scenario Analysis Method (SAM) was applied to predict thedevelopment trend of carbon tariff during2012and2020and major influenced industries,which include paper manufacturing, dye and nonmetallic mineral manufacturing industry.Finally, the paper provides different countermeasures to cope with carbon tariff from aspects of production and management, in accordance with the impact degree of differentindustries. Enterprises should improve production efficiency and explore new market.
本文以此中心为出发点，以苏州工业园区这一国家综合排名前三、出口经济占据重要地位的生态工业园为研究案例，在“碳关税”量化的基础上通过分析碳关税对当地出口贸易、重点出口行业的外贸出口影响，着重研究地方外贸出口企业的应对管措施。首先，本文介绍了隐含碳及碳关税的相关机理；其次，以工业园区相关部门获得的生产、出口数据计算了2008-2011年园区因出口贸易出口而产生的碳排放及在三种不同碳关税率下的碳关税，结果显示到2011年，园区因货物出口隐含碳排放而需要支付的碳关税达到4.1亿元，占当年出口总额的0.2%；再次，以情景分析方法推测了2012-2020年间的碳关税变化趋势及主要受影响的行业，包括造纸及纸制品业、纺织业、非金属矿物制品业等。最后，结合不同行业的影响程度不同，本论文分别从企业生产环节、管理环节等提出了碳关税的应对措施。一方面，企业需要积极秉承绿色发展理念，提高企业生产效率；同时，积极开拓新型市场，建立更为广阔的发展空间。
Along with globalization and its increasing impact on environment, greenhouse gas(GHG) emission and duty allocation of GHG mitigation are becoming hot topics forpoliticians and academics around the world. Although the international enthusiasm forGHG mitigation at country level has cooled down with the ending of Phase I of The Kyotoprotocol in2012, appeal for protecting climate and environment still arouse support,among which “carbon tax” was approved by Europe and America. According to Europeanaviation carbon tax policy, since January1,2012, all flights within the territory of theEuropean Union are granted with limited GHG emissions; whilst United State may chargedeveloping ocuntries, such as China, India and Brazil for carbon tariff. Consider multiplefactors including international trade status, GHG emission status and future trend, thatChina is the largest GHG contributor and labour-and energy-intensive exporter, it burdensmuch GHG emissions for those importers, which mean it has to pay carbon tariff for them.Thus, China state and local governments are in urgent needs to analyze the influence ofcarbon tariff and solutions to provide scientific and solid spport for internationalnegotiation and policy making.
To analyze and solve the problem, the paper took Suzhou Industrial Park (SIP), whichranks first in China and rely heavily on export, as study case. We caculated local carbontariff, analyzed its influence on local economy and major export industries, to figure outthe relevant countermeasures for enterprises. First, the mechanism of carbon leakage andcarbon tariff were introduced, following which, we calculated embodied carbon and carbontariff with three kinds of tariff rate from2008to2011, results show that SIP should pay for0.41billion RMB as carbon triff in2011, the charge amount accounted for0.2%of thetotal export. Then, Scenario Analysis Method (SAM) was applied to predict thedevelopment trend of carbon tariff during2012and2020and major influenced industries,which include paper manufacturing, dye and nonmetallic mineral manufacturing industry.Finally, the paper provides different countermeasures to cope with carbon tariff from aspects of production and management, in accordance with the impact degree of differentindustries. Enterprises should improve production efficiency and explore new market.
引文
[1] Elliot J, Foster I, Kortum S, et al.‘Trade and carbon taxes’, American EconomicReview [R]. Papers&Proceedings,2010,100:465-468.
[2] Ahmad N, Wyckoff A. Carbon dioxide emissions embodied in international trade ofgoods [R]. Organisation for Economic Co-operation and Development (OECD): Paris,2003.
[3]中华人民共和国国家统计局，中国统计年鉴,2008[M].http://www.stats.gov.cn/tjsj/qtsj/gjsj/.
[4]齐晔，李惠民，徐明．中国进出口贸易中的隐含碳估算[J].中国人口资源与环境,2008,18(3):8-13.
[5]杨会民,王媛,刘冠飞.2002年与2007年中国进出口贸易隐含碳研究[J].资源科学,2011,33(8):1563-1569.
[6] Giles A, Kirk H, Giovanni R, et al. Trade in ‘virtual carbon’: Empirical results andimplications for policy [J]. Global Environmental Change,2011,21:563–574.
[7] Nadim A, Andrew WW. Carbon dioxide emissions embodied in international trade ofgoods [Z]. http://www.oecd.org/sti/working-papers,2009-04-15.
[8] Ilmo M, Hanne S. Greenhouse gases embodied in the international trade and finalconsumption of Finland: An input–output analysis [J]. Energy Policy,2007,35:128-143.
[9] Paul, EV. Carbon tariffs and the WTO: An Evaluation of Feasible Policies [J]. Journalof International Economic Law.2009,3, P750.
[10]Nordhaus W. After Kyoto Alternative Mechanisms to Control Global Warming [J].American Economic Review.2006(96).
[11]Stiglitz J. A New Agenda for Global Warming [J]. Economists Voice2006July.
[12]Cosbey A, Tarasofsky R. Climate Change, Competitiveness and Trade [R]. London:Royal Institute of International Affairs,2007:1-32.
[13]Ismer R, Neuhoff K. Border Tax Adjustments: A Feasible Way to AddressNonparticipation in Emissions Trading [R]. Cambridge: University of Cambridge.2004:1-42.
[14]Pauwelyn J. US Federal Climate Policy and Competitiveness Concerns: The Limitsand Options of International Trade Law [R]. Durham: Nicholas Institute of DukeUniversity Working Papers,2007:1-44.
[15]Syunkova A. WTO-Compatibility of Four Categories of US Climate Policy-NationalForeign Trade Council [R]. National Foreign Trade Council, Inc. Washington DC,2007:1-33.
[16]World Bank. International Trade and Climate Change [R]. Washington DC: WorldBank,2007.
[17]朱永彬,王铮.碳关税对我国经济影响评价[J].中国软科学,2010(12):36-42.
[18]An F.“The deep logic meaning about carbon tariff”, China ship survey [R], pp.70-73,August2009(In Chinese).
[19]Kuik O, Hofkes M. Border Adjustment for European Emissions Trading:Competitiveness and Carbon Leakage [J]. Energy Policy,2010,38(4):1741-1748.
[20]Lessmann K, Marschinski R, Edenhofer O. The Effects of Tariffs on CoalitionFormation in a Dynamic Global Warming game [J]. Economic Modelling,2009,26(3):641-649.
[21]Xin W, Ji FL, Ya XZ.An analysis on the short-term sectoral competitiveness impact ofcarbon tax in China [J]. Energy Policy,2011(39):4144–4152.
[22]Su M. Analysis on the Implementation of Carbon Tax in China [J], paper presented atInternational Symposium on a Carbon Tax, Beijing, September8,2009.
[23]Fan G, Cao J, Yang HW, et al. Economic Development and Low Carbon Economy:China and the World [J], paper prepared for the forum Economic Development andLow Carbon Economy: China and the World, Beijing, September12,2009.
[24]Liang QM, FanY, Wei YM. Carbon taxation policy in China: how to protectenergy-and-trade-intensive sectors [J]. Journal of Policy Modeling,2007(29):311-333.
[25]Jiang KJ, Hu XL, Deng YY, et al. Impact of carbon tax and analysis on related issues:2050China Energy and CO2Emissions Report [M]. Science Press, Beijing, pp.413-445(in Chinese).
[26]Brenner M, Riddle M, Boyce JK. A Chinese sky trust? Distributional impact of carboncharges and revenue recycling in China [J]. Energy Policy,2007(35):1771-1784.
[27]Simone B, Federico MP, Enzo T. The problem of assigning responsibi1ity forgreenhouse gas emissions [J]. Ecological Economics,2004,49:253-257.
[28]Shui B, Harriss RC. The role of CO2embodmient in US China trade [J]. Energy Policy,2006(34):955-960.
[29]Li Y, Hewitt CN. The effect of trade between China and the UK on national and globalcarbon dioxide emissions [J]. Energy Policy,2008(36):1907-1914.
[30]Wang T, Watson J. Who Owns China’s Carbon Emissions?[R]. Brighton: TyndallCentre for Climate Change Research,2007:1-7.
[31]Weber CL, Mathews HS. Embodied environmental emissions in US international trade,1997-2004[J]. Environmental Science and Technology,2007(41):4875-4881.
[32]Schaeffer R, Lealde SA. The embodiment of carbon associated with Brazilian importsand exports [J]. Energy Conversion and Management,1996(37):955-960.
[33]Ahmad N, Wyckoff A. Carbon dioxide emissions embodied in international trade ofgoods [R]. Paris: OECD Working Paper,2003(15):61-65.
[34]Walter I. The pollution content of American trade [J]. Western Economic Journal,1973,9(1):61-70.
[35]Peters GP, Hertwich EG. CO2embodied in international trade with impli cations forglobal climate policy [J]. Environmental Science and Technology,2008(42):1401-1407.
[36]Wiedmann T, Minx J. A Definition of Carbon Footprint [R]．ISAUK ResearchReport,2007.
[37]Lin B, Sun C. Evaluating carbon dioxide emissions in international trade of China [J].Energy Policy,2010(38):613-621.
[38]姚愉芳,齐舒畅,刘琪.中国进出口贸易与经济、就业、能源关系及对策研究[J].数量经济技术经济研究,2008(10):56-65.
[39]陈迎,潘家华,谢来辉.中国外贸进出口商品中的隐含能源及其政策含义[J].经济研究,2008(7):11-25.
[40]刘强,庄幸,姜克隽,等.中国出口贸易中的载能量及碳排放量分析[J].中国工业经济,2008(8):46-55.
[41]齐晔,李惠民,徐明.中国进出口贸易中的隐含碳估算[J].中国人口资源与环境,2008(3):8-13.
[42]Alcántara V, Padilla E. Input–output subsystems and pollution: an application to theservice sector and CO2emissions in Spain [J]. Ecological Economics,2009,68(3):
[43]Andrew R, Forgie V. A three-perspective view of greenhouse gas emissionresponsibilities in New Zealand [J]. Ecological Economics,2008,68(2),194-204.
[44]Cruz L, Barata, E. Economic ‘Responsibility’ for CO2emissions. InternationalInput–Output Meeting on Managing the Environment [R].9–11July2008, Seville,Spain. http://www.upo.es/econ/IIOMME08/index.php.
[45]Wiedmann T, Lenzen M, Turner K, et al. Examining the global environmental impactof regional consumption activities—part2: reviewof input–output models for theassessment of environmental impacts embodied in trade [J]. Ecological Economics,2007,61(1),15-26.
[46]Munksgaard J. CO2multipliers in multi-region input–output models [J]. EconomicSystems Research,2004,16(4),391-412.
[47]Peters GP, Hertwich E. Production factors and pollution embodied in trade: theoreticaldevelopment [R]. Working Papers5/2004. In University of Science and Technology(NTNU), Trondheim, Norway. http://www.indecol.ntnu.no/indecol-
[48]Pablo M, Karl WS. Austria's CO2responsibility and the carbon content of itsinternational trade [J]. Ecological Economics,2010(69):2003-2019.
[49]Dong Y, Whalley J. Carbon motivated regional trade arrangements: analytics andsimulations [R]. Cambridge: NBER Working Paper No.14880,2009:1-30.
[50]Dong Y, Whalley J. How large are the impacts of carbon motivated border taxadjustments [R]. Cambridge: NBER working paper series,2009:1-37.
[51]Moore MO. Implementing Carbon Tariffs: A Fool’s Errand [J]. The World Economy,doi:10.1111/j.1467-9701.2011.01406.x.
[52]谢来辉.欧盟应对气候变化的边境调节税:新的贸易壁垒[J].国际贸易问题,2008(2):65-71.
[53]李晓玲,陈雨松.“碳关税”与WTO规则相符性研究[J].国际经济合作,2010(3):77-81.
[54]张向晨.碳关税是否符合WTO规则[J]. WTO经济导刊,2009(12):87-88.
[55]Pauwelyn J. Competitiveness Concerns: The Limits and Options of International TradeLaw [R]. Nicholas Institute for Environmental Policy Solutions Working Paper07-02(Durham, NC: Duke University).
[56]Bordoff J. International Trade Law and the Economics of Climate Policy: Evaluatingthe Legality and Effectiveness of Proposals to Address Competitiveness and LeakageConcerns [R]. In L. Brainard and I. Sorkin (Washington DC: Brookings Trade Forum),2009:35-68.
[57]Hufbauer GC, Charnovitz S, Kim J. Global Warming and the World Trading System[M]. Washington DC: Peterson Institute for International Economic Policy,2009
[58]夏先良.碳关税、低碳经济和中美贸易再平衡[J].国际贸易,2009(11):45-52.
[59]Kuik O, Hofkes M. Border Adjustment for European Emissions Trading:Competitiveness and Carbon Leakage [J]. Energy Policy,2010,38(4):1741-1748.
[60]吕海霞.碳关税:全球金融危机下的新型绿色壁垒[J].中国物价,2009(10):46-48.
[61]沈可挺,李钢.碳关税对中国工业品出口的影响—基于可计算一般均衡模型的评估[J].财贸经济,2010,(1):75-82.
[62]Pang YH, Ma L. A Study on the Impact of Carbon Tariffs on Trade: As an Example ofZhejiang Province [J]. Artificial Intelligence, Management Science and ElectronicCommerce (AIMSEC),20112nd International Conference,5341-5346.
[63]Johansson B. Climate policy instruments and industry-effects and potential responsesin the Swedish context [J]. Energy Policy,200634,(15):2344-2360.
[64]Province of British Columbia, Tax Cuts, Funded by a Revenue Neutral Carbon Tax [Z].Feb.2009.[Online]. Available:http://www.fin.gov.bc.ca/scp/tp/climate/carbon_tax.htm.
[65]Xin W, Ji FL, Ya XZ. A case for introducing an explicit carbon price into China'sexport tax [J]. Climate Policy,2012,12(4):410-423.
[66]Xin W, Ji FL Ya XZ. An analysis on the short-term sectoral competitiveness impact ofcarbon tax in China [J]. Energy Policy,2011(39):4144-4152.
[67]Li Z. An econometric study on China’s economy, energy and environment to the year2030[J]. Energy Policy,2003(31):1137–1150.
[68]朱永彬,王铮.碳关税对我国经济影响评价[J].中国软科学,2010(12):36-49.
[69]沈可挺.碳关税争端及其对中国制造业的影响[J].中国工业经济,2010,262.
[70]陈宇.碳关税是“碳”还是“税”[J].人口与经济(增刊),2010:161-162.
[71]黄媛红,沈可挺.基于CGE模型的碳关税对中国工业品出口影响评估[J].中国人口·资源与环境,2009(19):202-206.
[72]陈洁民,王勤.“碳关税”:新型的贸易保护形式[J].黑龙江对外经贸,2010(3):31-34.
[73]鲍勤,汤铃,杨列勋.美国征收碳关税对中国的影响：基于可计算一般均衡模型的分析[J].低碳经济与中国发展,2010,22(06):22-35.
[74]赵云君,李红兵.从传统发展模式到绿色生态模式:现代企业经济可持续发展之路[J].生产力研究,2004:7-9.
[75]杨晓凤.企业绿色能力评价研究[D].哈尔滨工程大学硕士论文,2012.
[76]陈凯丽.绿色贸易壁垒对安徽省茶叶出口的影响研究[D].安徽大学硕士论文,2011.
[77]唐德才,李长顺,华兴夏.我国传统制造业低碳化驱动因素研究[J].华东经济管理,2012,26(9):86-91.
[78]王义琛,王远,朱晓东,等.绿色供应链管理研究进展评述[J].中国人口资源与环境,2010(20):9-12.
[2] Ahmad N, Wyckoff A. Carbon dioxide emissions embodied in international trade ofgoods [R]. Organisation for Economic Co-operation and Development (OECD): Paris,2003.
[3]中华人民共和国国家统计局，中国统计年鉴,2008[M].http://www.stats.gov.cn/tjsj/qtsj/gjsj/.
[4]齐晔，李惠民，徐明．中国进出口贸易中的隐含碳估算[J].中国人口资源与环境,2008,18(3):8-13.
[5]杨会民,王媛,刘冠飞.2002年与2007年中国进出口贸易隐含碳研究[J].资源科学,2011,33(8):1563-1569.
[6] Giles A, Kirk H, Giovanni R, et al. Trade in ‘virtual carbon’: Empirical results andimplications for policy [J]. Global Environmental Change,2011,21:563–574.
[7] Nadim A, Andrew WW. Carbon dioxide emissions embodied in international trade ofgoods [Z]. http://www.oecd.org/sti/working-papers,2009-04-15.
[8] Ilmo M, Hanne S. Greenhouse gases embodied in the international trade and finalconsumption of Finland: An input–output analysis [J]. Energy Policy,2007,35:128-143.
[9] Paul, EV. Carbon tariffs and the WTO: An Evaluation of Feasible Policies [J]. Journalof International Economic Law.2009,3, P750.
[10]Nordhaus W. After Kyoto Alternative Mechanisms to Control Global Warming [J].American Economic Review.2006(96).
[11]Stiglitz J. A New Agenda for Global Warming [J]. Economists Voice2006July.
[12]Cosbey A, Tarasofsky R. Climate Change, Competitiveness and Trade [R]. London:Royal Institute of International Affairs,2007:1-32.
[13]Ismer R, Neuhoff K. Border Tax Adjustments: A Feasible Way to AddressNonparticipation in Emissions Trading [R]. Cambridge: University of Cambridge.2004:1-42.
[14]Pauwelyn J. US Federal Climate Policy and Competitiveness Concerns: The Limitsand Options of International Trade Law [R]. Durham: Nicholas Institute of DukeUniversity Working Papers,2007:1-44.
[15]Syunkova A. WTO-Compatibility of Four Categories of US Climate Policy-NationalForeign Trade Council [R]. National Foreign Trade Council, Inc. Washington DC,2007:1-33.
[16]World Bank. International Trade and Climate Change [R]. Washington DC: WorldBank,2007.
[17]朱永彬,王铮.碳关税对我国经济影响评价[J].中国软科学,2010(12):36-42.
[18]An F.“The deep logic meaning about carbon tariff”, China ship survey [R], pp.70-73,August2009(In Chinese).
[19]Kuik O, Hofkes M. Border Adjustment for European Emissions Trading:Competitiveness and Carbon Leakage [J]. Energy Policy,2010,38(4):1741-1748.
[20]Lessmann K, Marschinski R, Edenhofer O. The Effects of Tariffs on CoalitionFormation in a Dynamic Global Warming game [J]. Economic Modelling,2009,26(3):641-649.
[21]Xin W, Ji FL, Ya XZ.An analysis on the short-term sectoral competitiveness impact ofcarbon tax in China [J]. Energy Policy,2011(39):4144–4152.
[22]Su M. Analysis on the Implementation of Carbon Tax in China [J], paper presented atInternational Symposium on a Carbon Tax, Beijing, September8,2009.
[23]Fan G, Cao J, Yang HW, et al. Economic Development and Low Carbon Economy:China and the World [J], paper prepared for the forum Economic Development andLow Carbon Economy: China and the World, Beijing, September12,2009.
[24]Liang QM, FanY, Wei YM. Carbon taxation policy in China: how to protectenergy-and-trade-intensive sectors [J]. Journal of Policy Modeling,2007(29):311-333.
[25]Jiang KJ, Hu XL, Deng YY, et al. Impact of carbon tax and analysis on related issues:2050China Energy and CO2Emissions Report [M]. Science Press, Beijing, pp.413-445(in Chinese).
[26]Brenner M, Riddle M, Boyce JK. A Chinese sky trust? Distributional impact of carboncharges and revenue recycling in China [J]. Energy Policy,2007(35):1771-1784.
[27]Simone B, Federico MP, Enzo T. The problem of assigning responsibi1ity forgreenhouse gas emissions [J]. Ecological Economics,2004,49:253-257.
[28]Shui B, Harriss RC. The role of CO2embodmient in US China trade [J]. Energy Policy,2006(34):955-960.
[29]Li Y, Hewitt CN. The effect of trade between China and the UK on national and globalcarbon dioxide emissions [J]. Energy Policy,2008(36):1907-1914.
[30]Wang T, Watson J. Who Owns China’s Carbon Emissions?[R]. Brighton: TyndallCentre for Climate Change Research,2007:1-7.
[31]Weber CL, Mathews HS. Embodied environmental emissions in US international trade,1997-2004[J]. Environmental Science and Technology,2007(41):4875-4881.
[32]Schaeffer R, Lealde SA. The embodiment of carbon associated with Brazilian importsand exports [J]. Energy Conversion and Management,1996(37):955-960.
[33]Ahmad N, Wyckoff A. Carbon dioxide emissions embodied in international trade ofgoods [R]. Paris: OECD Working Paper,2003(15):61-65.
[34]Walter I. The pollution content of American trade [J]. Western Economic Journal,1973,9(1):61-70.
[35]Peters GP, Hertwich EG. CO2embodied in international trade with impli cations forglobal climate policy [J]. Environmental Science and Technology,2008(42):1401-1407.
[36]Wiedmann T, Minx J. A Definition of Carbon Footprint [R]．ISAUK ResearchReport,2007.
[37]Lin B, Sun C. Evaluating carbon dioxide emissions in international trade of China [J].Energy Policy,2010(38):613-621.
[38]姚愉芳,齐舒畅,刘琪.中国进出口贸易与经济、就业、能源关系及对策研究[J].数量经济技术经济研究,2008(10):56-65.
[39]陈迎,潘家华,谢来辉.中国外贸进出口商品中的隐含能源及其政策含义[J].经济研究,2008(7):11-25.
[40]刘强,庄幸,姜克隽,等.中国出口贸易中的载能量及碳排放量分析[J].中国工业经济,2008(8):46-55.
[41]齐晔,李惠民,徐明.中国进出口贸易中的隐含碳估算[J].中国人口资源与环境,2008(3):8-13.
[42]Alcántara V, Padilla E. Input–output subsystems and pollution: an application to theservice sector and CO2emissions in Spain [J]. Ecological Economics,2009,68(3):
[43]Andrew R, Forgie V. A three-perspective view of greenhouse gas emissionresponsibilities in New Zealand [J]. Ecological Economics,2008,68(2),194-204.
[44]Cruz L, Barata, E. Economic ‘Responsibility’ for CO2emissions. InternationalInput–Output Meeting on Managing the Environment [R].9–11July2008, Seville,Spain. http://www.upo.es/econ/IIOMME08/index.php.
[45]Wiedmann T, Lenzen M, Turner K, et al. Examining the global environmental impactof regional consumption activities—part2: reviewof input–output models for theassessment of environmental impacts embodied in trade [J]. Ecological Economics,2007,61(1),15-26.
[46]Munksgaard J. CO2multipliers in multi-region input–output models [J]. EconomicSystems Research,2004,16(4),391-412.
[47]Peters GP, Hertwich E. Production factors and pollution embodied in trade: theoreticaldevelopment [R]. Working Papers5/2004. In University of Science and Technology(NTNU), Trondheim, Norway. http://www.indecol.ntnu.no/indecol-
[48]Pablo M, Karl WS. Austria's CO2responsibility and the carbon content of itsinternational trade [J]. Ecological Economics,2010(69):2003-2019.
[49]Dong Y, Whalley J. Carbon motivated regional trade arrangements: analytics andsimulations [R]. Cambridge: NBER Working Paper No.14880,2009:1-30.
[50]Dong Y, Whalley J. How large are the impacts of carbon motivated border taxadjustments [R]. Cambridge: NBER working paper series,2009:1-37.
[51]Moore MO. Implementing Carbon Tariffs: A Fool’s Errand [J]. The World Economy,doi:10.1111/j.1467-9701.2011.01406.x.
[52]谢来辉.欧盟应对气候变化的边境调节税:新的贸易壁垒[J].国际贸易问题,2008(2):65-71.
[53]李晓玲,陈雨松.“碳关税”与WTO规则相符性研究[J].国际经济合作,2010(3):77-81.
[54]张向晨.碳关税是否符合WTO规则[J]. WTO经济导刊,2009(12):87-88.
[55]Pauwelyn J. Competitiveness Concerns: The Limits and Options of International TradeLaw [R]. Nicholas Institute for Environmental Policy Solutions Working Paper07-02(Durham, NC: Duke University).
[56]Bordoff J. International Trade Law and the Economics of Climate Policy: Evaluatingthe Legality and Effectiveness of Proposals to Address Competitiveness and LeakageConcerns [R]. In L. Brainard and I. Sorkin (Washington DC: Brookings Trade Forum),2009:35-68.
[57]Hufbauer GC, Charnovitz S, Kim J. Global Warming and the World Trading System[M]. Washington DC: Peterson Institute for International Economic Policy,2009
[58]夏先良.碳关税、低碳经济和中美贸易再平衡[J].国际贸易,2009(11):45-52.
[59]Kuik O, Hofkes M. Border Adjustment for European Emissions Trading:Competitiveness and Carbon Leakage [J]. Energy Policy,2010,38(4):1741-1748.
[60]吕海霞.碳关税:全球金融危机下的新型绿色壁垒[J].中国物价,2009(10):46-48.
[61]沈可挺,李钢.碳关税对中国工业品出口的影响—基于可计算一般均衡模型的评估[J].财贸经济,2010,(1):75-82.
[62]Pang YH, Ma L. A Study on the Impact of Carbon Tariffs on Trade: As an Example ofZhejiang Province [J]. Artificial Intelligence, Management Science and ElectronicCommerce (AIMSEC),20112nd International Conference,5341-5346.
[63]Johansson B. Climate policy instruments and industry-effects and potential responsesin the Swedish context [J]. Energy Policy,200634,(15):2344-2360.
[64]Province of British Columbia, Tax Cuts, Funded by a Revenue Neutral Carbon Tax [Z].Feb.2009.[Online]. Available:http://www.fin.gov.bc.ca/scp/tp/climate/carbon_tax.htm.
[65]Xin W, Ji FL, Ya XZ. A case for introducing an explicit carbon price into China'sexport tax [J]. Climate Policy,2012,12(4):410-423.
[66]Xin W, Ji FL Ya XZ. An analysis on the short-term sectoral competitiveness impact ofcarbon tax in China [J]. Energy Policy,2011(39):4144-4152.
[67]Li Z. An econometric study on China’s economy, energy and environment to the year2030[J]. Energy Policy,2003(31):1137–1150.
[68]朱永彬,王铮.碳关税对我国经济影响评价[J].中国软科学,2010(12):36-49.
[69]沈可挺.碳关税争端及其对中国制造业的影响[J].中国工业经济,2010,262.
[70]陈宇.碳关税是“碳”还是“税”[J].人口与经济(增刊),2010:161-162.
[71]黄媛红,沈可挺.基于CGE模型的碳关税对中国工业品出口影响评估[J].中国人口·资源与环境,2009(19):202-206.
[72]陈洁民,王勤.“碳关税”:新型的贸易保护形式[J].黑龙江对外经贸,2010(3):31-34.
[73]鲍勤,汤铃,杨列勋.美国征收碳关税对中国的影响：基于可计算一般均衡模型的分析[J].低碳经济与中国发展,2010,22(06):22-35.
[74]赵云君,李红兵.从传统发展模式到绿色生态模式:现代企业经济可持续发展之路[J].生产力研究,2004:7-9.
[75]杨晓凤.企业绿色能力评价研究[D].哈尔滨工程大学硕士论文,2012.
[76]陈凯丽.绿色贸易壁垒对安徽省茶叶出口的影响研究[D].安徽大学硕士论文,2011.
[77]唐德才,李长顺,华兴夏.我国传统制造业低碳化驱动因素研究[J].华东经济管理,2012,26(9):86-91.
[78]王义琛,王远,朱晓东,等.绿色供应链管理研究进展评述[J].中国人口资源与环境,2010(20):9-12.