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THE USE AND EFFECTIVENESS OF REVENUES FROM CARBON PRICING

Yıl 2020, Cilt: 10 Sayı: 19, 155 - 179, 30.06.2020

Öz

Carbon pricing, which is widely implemented by many governments as an effective tool for reducing greenhouse gas emissions and transition to a low carbon economy, not only reduces carbon emissions, but also provides significant income to governments. Nowadays, the question of what purpose and how governments use revenues from carbon pricing and whether the use of revenues makes an additional contribution to reducing emissions is a special importance. The aim of this study is to analyze the usage areas of the revenues obtained from carbon pricing, the suitability and effectiveness of these income usage areas for the environmental purpose of carbon pricing. In this study, the use of carbon revenues is discussed under five headings: tax reduction, allocation to the general budget, prevention of climate change, direct transfer and financing of development. Although there are generally legal and political restrictions on the use of carbon revenues, there is no consensus on the use of income between governments. While some revenue uses contribute additionally to the reduction of emissions, some do not contribute to the reduction of emissions and if there is transparency about how to use carbon revenues, both the public acceptability of carbon pricing and the effectiveness in revenue use will increase.

Kaynakça

  • Beiser-McGrath, L.F. & Bernauer, T. (2019). Could Revenue Recycling Make Effective Carbon Taxation Politically Feasible?, Science Policy, 5.
  • Bowen, A. (2015). Carbon Pricing: How Best to Use the Revenue?, Grantham Research Institute on Climate Change and the Environment, Policy Brief, http://www.lse.ac.uk/GranthamInstitute/wp-content/uploads/2015/11/Bowen-policy -brief-2015.pdf (22.11.2019).
  • Carbon Pricing Leadership Coalition (2016). What Are the Options for Using Carbon Pricing Revenues?, Executive Briefing, http://pubdocs.worldbank.org/en/6688514 74296920877/CPLC-Use-of-Revenues-Executive-Brief-09-2016.pdf (02.08.2019).
  • Dinan, T. (2012). Offsetting a Carbon Tax’s Costs on Low-Income Households, Congressional Budget Office, Working Paper Series, 16.
  • Edenhofer, O., Jakob, M., Creutzing, F. & Flachsland, C. (2015). Closing the Emission Price Gap”, Global Environmental Change, 31, 132-143.
  • Funke, F. & Mattauch, L. (2018). Why is carbon Pricing in Some Countries More Successful Than in Others?, https://ourworldindata.org/carbon-pricing-popular (05.09.2019).
  • Goldberg, D. & Grossman, D. (2017). Carrot and Stick: Using Both Carbon Prices & Revenues to Drive Emmission Reductions, Climate Law & Policy Project.
  • Hafstead, M. (2019). Carbon Pricing 101: An Introduction to Carbon Pricing, Including Carbon Taxes and Cap-and-Trade Programs, The Benefits and Design of Pricing Policies, and Applications Around The Globe, Resources for the Future, https://media.rff.org/documents/Carbon_Pricing_Explainer.pdf (12.09.2019).
  • International Council on Mining & Metals (ICMM) (2013). Options in Recycling Revenues Generated Through Carbon Pricing, Climate Change, https://www.icmm.com/website/publications/pdfs/climate-change/options-recycling-revenues-carbon-pricing (14.01.2020).
  • Jakob, M., Chen, C., Fuss, S., Marxen, A., Rao, N. & Edenhofer, O. (2015). Using Carbon Pricing Revenues to Finance Infrastructure Access, Fondazione Eni Enrico Mattei, 94, https://www.econstor.eu/bitstream/10419/130273/1/NDL2015-094.pdf (28.11.2019).
  • Klenert, D., Mattauch, L., Combet, E., Edenhofer, O., Hepburn, C., Rafaty, R. & Stern, N. (2018). Making Carbon Pricing Work for Citizens, Perspective, Nature Climate Change, 8, 669-677.
  • Maestre-Andrés, S., Drews, S. & van den Berg, J. (2019). Perceived Fairness and Public Acceptability of Carbon Pricing: A Review of the Literature, Climate Policy, 19(9), 1186-1204.
  • Marron, D., Toder, E. & Austin, L. (2015). Taxing Carbon: What, Why and How, Tax Policy Center, https://www.taxpolicycenter.org/publications/taxing-carbon-what-why-and-how/full (12.09.2019).
  • Marron, D. B. & Morris, A. C. (2016a). How to Use Carbon Tax Revenues, Tax Policy Center, https://www.brookings.edu/wp-content/uploads/2016/07/howtousecarbon taxrevenuemarron morris.pdf (12.09.2019).
  • Marron, D. B. ve Morris, A. C. (2016b). How Should Governments Use Revenue from Corrective Taxes?, Tax Policy Center, https://www.taxpolicycenter.org/sites/ default/files/publication/ 127506/2000595-how-should-governments-use-revenue-from-corrective-taxes.pdf (12.09.2019).
  • Marten, M. & van Dender, K. (2019). The Use of Revenues from Carbon Pricing, OECD Taxation Working Papers, 43.
  • Mathur, A. & Morris, A. C. (2014). Distributional Effects of A Carbon Tax in Broader U.S. Fiscal Reform, Energy Policy, 66, 326-334.
  • McInnes, G. (2017). Understanding the Distributional and Household Effects of the Low-Carbon Transition in G20 Countries, Final Report, https://www.oecd.org/environment/cc/g20-climate/collapsecontents/McInnes-distributional-and-household-effects-low-carbon-transition.pdf (12.09.2019).
  • Métivier, C. & Postic, S. (2018). Carbon Pricing across the World: How to Efficiently Spend Growing Revenues?, I4CE Institute for Climate Economies, Climate Brief, 55.
  • Muller, F. & Hoerner, J. A. (1994). Greening State Energy Taxes: Carbon Taxes for Revenue and the Environment, Pace Environmental Law Review, 12(1), 5-56.
  • Navigant & The Generation Foundation (2018). Raising the Acceptability and Effectiveness of Carbon Pricing: The Crucial Role of Carbon Revenue Recycling, Carbon Pricing Unlocked Partnership.
  • OECD (2017). Environmental Fiscal Reform, Progress, Prospects and Pitfalls, OECD Report for the G7 Environmental Ministers, https://www.oecd.org/tax/tax-policy/environmental-fiscal-reform-G7-environment-ministerial-meeting-june-2017.pdf (21.02.2019).
  • Pezzey, J. J. & Jotzo, F. (2013). Carbon Tax Needs Thresholds to Reach Its Full Potential, Nature Climate Change, 3(12), 1008-1011.
  • PMR (Partnership for Market Readiness) (2019). Using Carbon Revenues, Technical Note, 16, https://openknowledge.worldbank.org/bitstream/handle/10986/32247/ UsingCarbonRevenues.pdf?sequence=7&isAllowed=y (10.11.2019).
  • Pomerleau, K. & Asen, E. (2019). Carbon Tax Revenue Recycling: Revenue, Economic and Distributional Implications, Tax Foundation, Fiscal Fact, 674.
  • Postic, S. & Métivier, C. (2019). Global Carbon Account 2019, I4CE Institute for Climate Economics, https://www.i4ce.org/wp-core/wpcontent/uploads/2019/05/ i4ce-PrixCarbon-VA.pdf (05.10.2019).
  • Santikarn, M., Kardish, C., Ackva, J. & Haug, C. (2019). The Use of Auction Revenue from Emissions Trading Systems, International Carbon Action Partnership, https://www.adelphi.de/en/system/files/mediathek/bilder/The%20use%20of%20auction%20revenue%20from%20emissions%20trading%20systems%20%20International %20Carbon%20Action%20 Partnership%20ICAP.pdf (11.11.2019).
  • Schlegelmilch, K. & Joas, A. (2015). Fiscal Considerations in the Design of Green Tax Reforms, Green Growth Knowledge Platform, Third Annual Conference, Fiscal Policies and the Green Economy Transition: Generating Knowledge-Creating Impact, Venice, Italy.
  • Sumner, J., Bird, L. & Smith, H. (2009). Carbon Taxes: A Review of Experience and Policy Design Considerations, National Renewable Energy Laboratory, Technical Report, NREL/TP-6A2-47312.
  • Vaidyula, M. & Alberola, E. (2016). Recycling Carbon Revenues: Transforming Costs into Opportunities, I4CE Institute for Climate Economies, https://www.i4ce.org/wp-core/wp-content/uploads/2016/06/16-06-20-I4CE-Note-on-recycling-of-carbon-revenues.pdf (20.10.2019).
  • Wang, R., Moreno-Cruz, J. & Caldeira, K. (2017). Will the Use of A Carbon Tax for Revenue Generation Produce An Incentive to Continue Carbon Emissions?, Environmental Research Letters, 12.
  • Williams III, R. C. (2016). Environmental Taxation, Resources for the Future, Discussion Paper, 16-24.
  • World Bank (2019). State and Trends of Carbon Pricing 2019, http://documents.worldbank.org/curated/en/191801559846379845/pdf/State-and-Trends-of-Carbon-Pricing-2019.pdf (10.11.2019).

KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ

Yıl 2020, Cilt: 10 Sayı: 19, 155 - 179, 30.06.2020

Öz

Sera gazı emisyonlarının azaltılması ve düşük karbonlu ekonomiye geçişte etkili bir araç olarak birçok hükümet tarafından yaygın bir şekilde uygulanan karbon fiyatlandırması, yalnızca karbon emisyonlarını azaltmakla kalmamakta aynı zamanda hükümetlere önemli düzeyde gelir de sağlamaktadır. Günümüzde hükümetlerin karbon fiyatlandırmasından elde edilen bu gelirleri hangi amaçla ve nasıl kullandıkları ve gelirlerin kullanım alanlarının emisyonların azalmasına ilave bir katkı sağlayıp sağlamadığı sorusu ayrı bir öneme sahip bulunmaktadır. Bu çalışmanın amacı karbon fiyatlandırmasından elde edilen gelirlerin kullanım alanlarını, bu gelir kullanım alanlarının karbon fiyatlandırmasının çevresel amacına uygunluğunu ve etkinliğini analiz etmektir. Çalışmada karbon gelirlerinin kullanımı vergi indirimi, genel bütçeye tahsis, iklim değişikliğinin önlenmesi, doğrudan transfer ve kalkınmanın finansmanı şeklinde beş başlık altında ele alınmıştır. Karbon gelirlerinin kullanımı konusunda genellikle yasal ve siyasi kısıtlamalar mevcut olmakla birlikte hükümetler arasında gelir kullanımı ile ilgili genel bir uzlaşı bulunmamaktadır. Bazı gelir kullanım alanları emisyonların azalmasına ilave katkı sağlarken bazıları emisyonların azalmasına herhangi bir katkı sağlamamakta ve karbon gelirlerinin nasıl kullanılacağı konusunda şeffaflığın bulunması durumunda hem karbon fiyatlandırmasının toplumca kabul edilebilirliği hem de gelir kullanımında etkinlik artacaktır.

Kaynakça

  • Beiser-McGrath, L.F. & Bernauer, T. (2019). Could Revenue Recycling Make Effective Carbon Taxation Politically Feasible?, Science Policy, 5.
  • Bowen, A. (2015). Carbon Pricing: How Best to Use the Revenue?, Grantham Research Institute on Climate Change and the Environment, Policy Brief, http://www.lse.ac.uk/GranthamInstitute/wp-content/uploads/2015/11/Bowen-policy -brief-2015.pdf (22.11.2019).
  • Carbon Pricing Leadership Coalition (2016). What Are the Options for Using Carbon Pricing Revenues?, Executive Briefing, http://pubdocs.worldbank.org/en/6688514 74296920877/CPLC-Use-of-Revenues-Executive-Brief-09-2016.pdf (02.08.2019).
  • Dinan, T. (2012). Offsetting a Carbon Tax’s Costs on Low-Income Households, Congressional Budget Office, Working Paper Series, 16.
  • Edenhofer, O., Jakob, M., Creutzing, F. & Flachsland, C. (2015). Closing the Emission Price Gap”, Global Environmental Change, 31, 132-143.
  • Funke, F. & Mattauch, L. (2018). Why is carbon Pricing in Some Countries More Successful Than in Others?, https://ourworldindata.org/carbon-pricing-popular (05.09.2019).
  • Goldberg, D. & Grossman, D. (2017). Carrot and Stick: Using Both Carbon Prices & Revenues to Drive Emmission Reductions, Climate Law & Policy Project.
  • Hafstead, M. (2019). Carbon Pricing 101: An Introduction to Carbon Pricing, Including Carbon Taxes and Cap-and-Trade Programs, The Benefits and Design of Pricing Policies, and Applications Around The Globe, Resources for the Future, https://media.rff.org/documents/Carbon_Pricing_Explainer.pdf (12.09.2019).
  • International Council on Mining & Metals (ICMM) (2013). Options in Recycling Revenues Generated Through Carbon Pricing, Climate Change, https://www.icmm.com/website/publications/pdfs/climate-change/options-recycling-revenues-carbon-pricing (14.01.2020).
  • Jakob, M., Chen, C., Fuss, S., Marxen, A., Rao, N. & Edenhofer, O. (2015). Using Carbon Pricing Revenues to Finance Infrastructure Access, Fondazione Eni Enrico Mattei, 94, https://www.econstor.eu/bitstream/10419/130273/1/NDL2015-094.pdf (28.11.2019).
  • Klenert, D., Mattauch, L., Combet, E., Edenhofer, O., Hepburn, C., Rafaty, R. & Stern, N. (2018). Making Carbon Pricing Work for Citizens, Perspective, Nature Climate Change, 8, 669-677.
  • Maestre-Andrés, S., Drews, S. & van den Berg, J. (2019). Perceived Fairness and Public Acceptability of Carbon Pricing: A Review of the Literature, Climate Policy, 19(9), 1186-1204.
  • Marron, D., Toder, E. & Austin, L. (2015). Taxing Carbon: What, Why and How, Tax Policy Center, https://www.taxpolicycenter.org/publications/taxing-carbon-what-why-and-how/full (12.09.2019).
  • Marron, D. B. & Morris, A. C. (2016a). How to Use Carbon Tax Revenues, Tax Policy Center, https://www.brookings.edu/wp-content/uploads/2016/07/howtousecarbon taxrevenuemarron morris.pdf (12.09.2019).
  • Marron, D. B. ve Morris, A. C. (2016b). How Should Governments Use Revenue from Corrective Taxes?, Tax Policy Center, https://www.taxpolicycenter.org/sites/ default/files/publication/ 127506/2000595-how-should-governments-use-revenue-from-corrective-taxes.pdf (12.09.2019).
  • Marten, M. & van Dender, K. (2019). The Use of Revenues from Carbon Pricing, OECD Taxation Working Papers, 43.
  • Mathur, A. & Morris, A. C. (2014). Distributional Effects of A Carbon Tax in Broader U.S. Fiscal Reform, Energy Policy, 66, 326-334.
  • McInnes, G. (2017). Understanding the Distributional and Household Effects of the Low-Carbon Transition in G20 Countries, Final Report, https://www.oecd.org/environment/cc/g20-climate/collapsecontents/McInnes-distributional-and-household-effects-low-carbon-transition.pdf (12.09.2019).
  • Métivier, C. & Postic, S. (2018). Carbon Pricing across the World: How to Efficiently Spend Growing Revenues?, I4CE Institute for Climate Economies, Climate Brief, 55.
  • Muller, F. & Hoerner, J. A. (1994). Greening State Energy Taxes: Carbon Taxes for Revenue and the Environment, Pace Environmental Law Review, 12(1), 5-56.
  • Navigant & The Generation Foundation (2018). Raising the Acceptability and Effectiveness of Carbon Pricing: The Crucial Role of Carbon Revenue Recycling, Carbon Pricing Unlocked Partnership.
  • OECD (2017). Environmental Fiscal Reform, Progress, Prospects and Pitfalls, OECD Report for the G7 Environmental Ministers, https://www.oecd.org/tax/tax-policy/environmental-fiscal-reform-G7-environment-ministerial-meeting-june-2017.pdf (21.02.2019).
  • Pezzey, J. J. & Jotzo, F. (2013). Carbon Tax Needs Thresholds to Reach Its Full Potential, Nature Climate Change, 3(12), 1008-1011.
  • PMR (Partnership for Market Readiness) (2019). Using Carbon Revenues, Technical Note, 16, https://openknowledge.worldbank.org/bitstream/handle/10986/32247/ UsingCarbonRevenues.pdf?sequence=7&isAllowed=y (10.11.2019).
  • Pomerleau, K. & Asen, E. (2019). Carbon Tax Revenue Recycling: Revenue, Economic and Distributional Implications, Tax Foundation, Fiscal Fact, 674.
  • Postic, S. & Métivier, C. (2019). Global Carbon Account 2019, I4CE Institute for Climate Economics, https://www.i4ce.org/wp-core/wpcontent/uploads/2019/05/ i4ce-PrixCarbon-VA.pdf (05.10.2019).
  • Santikarn, M., Kardish, C., Ackva, J. & Haug, C. (2019). The Use of Auction Revenue from Emissions Trading Systems, International Carbon Action Partnership, https://www.adelphi.de/en/system/files/mediathek/bilder/The%20use%20of%20auction%20revenue%20from%20emissions%20trading%20systems%20%20International %20Carbon%20Action%20 Partnership%20ICAP.pdf (11.11.2019).
  • Schlegelmilch, K. & Joas, A. (2015). Fiscal Considerations in the Design of Green Tax Reforms, Green Growth Knowledge Platform, Third Annual Conference, Fiscal Policies and the Green Economy Transition: Generating Knowledge-Creating Impact, Venice, Italy.
  • Sumner, J., Bird, L. & Smith, H. (2009). Carbon Taxes: A Review of Experience and Policy Design Considerations, National Renewable Energy Laboratory, Technical Report, NREL/TP-6A2-47312.
  • Vaidyula, M. & Alberola, E. (2016). Recycling Carbon Revenues: Transforming Costs into Opportunities, I4CE Institute for Climate Economies, https://www.i4ce.org/wp-core/wp-content/uploads/2016/06/16-06-20-I4CE-Note-on-recycling-of-carbon-revenues.pdf (20.10.2019).
  • Wang, R., Moreno-Cruz, J. & Caldeira, K. (2017). Will the Use of A Carbon Tax for Revenue Generation Produce An Incentive to Continue Carbon Emissions?, Environmental Research Letters, 12.
  • Williams III, R. C. (2016). Environmental Taxation, Resources for the Future, Discussion Paper, 16-24.
  • World Bank (2019). State and Trends of Carbon Pricing 2019, http://documents.worldbank.org/curated/en/191801559846379845/pdf/State-and-Trends-of-Carbon-Pricing-2019.pdf (10.11.2019).
Toplam 33 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Nagihan Birinci 0000-0003-3983-8815

Yayımlanma Tarihi 30 Haziran 2020
Gönderilme Tarihi 10 Nisan 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 10 Sayı: 19

Kaynak Göster

APA Birinci, N. (2020). KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ. Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi, 10(19), 155-179.
AMA Birinci N. KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ. KTÜSBD. Haziran 2020;10(19):155-179.
Chicago Birinci, Nagihan. “KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ”. Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi 10, sy. 19 (Haziran 2020): 155-79.
EndNote Birinci N (01 Haziran 2020) KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ. Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi 10 19 155–179.
IEEE N. Birinci, “KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ”, KTÜSBD, c. 10, sy. 19, ss. 155–179, 2020.
ISNAD Birinci, Nagihan. “KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ”. Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi 10/19 (Haziran 2020), 155-179.
JAMA Birinci N. KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ. KTÜSBD. 2020;10:155–179.
MLA Birinci, Nagihan. “KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ”. Karadeniz Teknik Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi, c. 10, sy. 19, 2020, ss. 155-79.
Vancouver Birinci N. KARBON FİYATLANDIRMASINDAN ELDE EDİLEN GELİRLERİN KULLANIMI VE ETKİNLİĞİ. KTÜSBD. 2020;10(19):155-79.

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