隐形碳关税:概念辨析与国际治理

碳关税是各国高度关注的贸易问题,因涉及各国经贸利益,南北国家在碳关税问题上分歧很大。任何有关碳关税的政策措施,都会引起发展中国家的强烈反对。因此,部分发达国家试图另辟蹊径,在国际贸易中通过增加生产标准、碳标签等技术要求,以比较隐蔽的方式实现执行碳关税的目的。文中将这些隐蔽的但能起到碳关税执行效果的政策措施归纳为隐形碳关税,并定义隐形碳关税是指那些虽然没有在边境环节征收碳关税,但与征收碳关税起到相同贸易壁垒作用的,对发展中国家出口产品和服务构成限制的政策和措施。隐形碳关税比较典型的表现形式包括生产标准、碳标签等措施。这些措施本身是政策中性的,并不构成隐形碳关税,但如果叠加了转移应对气候变化成本、限制发展中国家产业发展等目的,这些措施的性质便不再中性,而成为现实中的贸易壁垒。隐形碳关税的治理应该是国际气候治理进程的一个部分,《联合国气候变化框架公约》则应是隐形碳关税治理的主要国际平台。无论是在气候公约内还是气候公约外的治理机制,隐形碳关税的国际治理都应遵循气候公约的相关原则,尤其是共同但有区别责任原则,区别对待发达和发展中国家的责任和义务,充分发挥生产标准、碳标签等措施的积极环境效用,同时约束其不当使用,建立公平、互信、务实的国际合作模式,实现气候治理与经济发展的协同。     

Pollution embodied in trade: The Norwegian case

With the increase in international trade, it is becoming increasingly important to accurately determine environmental impacts resulting from pollution embodied in trade. Many previous studies have unrealistically assumed that imports are produced with the technology of the importing country. For countries with diverging technology and energy mixes the likely errors are significant. This study uses a model that explicitly includes regional technology differences to the case of Norway. It is found that CO₂ emissions embodied in imports was 67% of Norway's domestic emissions. Around a half of this embodied pollution originates in developing countries, yet they represent only 10% of the value of Norwegian imports. In addition the carbon leakage from non-Annex I countries was at least 30%. We then argue that basing emission inventories on consumption, rather than production, may resolve not only issues related to international trade, but also provide greater flexibility towards pollution intensive resource endowments, emission reductions, and participation levels.     

全球贸易隐含碳变化及其影响分析

基于最新的GTAP8 (Global Trade Analysis Project）数据库,使用投入产出法,分析了2004年到2007年全球贸易变化下南北集团贸易隐含碳变化及对全球碳排放的影响。结果显示,随着发展中国家进出口规模扩张,全球贸易隐含碳流向的重心逐渐向发展中国家转移。2004年到2007年,发达国家高端设备制造业和服务业出口以及发展中国家资源、能源密集型行业及中低端制造业出口的趋势加强,该过程的生产转移导致全球碳排放增长4.15亿t,占研究时段全球贸易隐含碳增量的63%。未来发展中国家的出口隐含碳比重还将进一步提高。贸易变化带来的南北集团隐含碳流动变化对全球应对气候变化行动的影响日益突出,发达国家对此负有重要责任。     

Implementing the Kyoto Protocol without the USA: the strategic role of energy tax adjustments at the border

Abstract

This article explores options for countries that have ratified the 1997 Kyoto Protocol to the UN Framework Convention on Climate Change and that intend to implement ambitious climate protection strategies—the ‘Kyoto coalition’—to deal with possible comparative disadvantages vis-à-vis third parties, in particular industrialized countries that do not adhere to the Kyoto Protocol. Specifically, the article focuses on the instrument of border adjustments for energy taxes. We outline the rationale for such adjustments and examine in detail whether certain border adjustments for energy taxes would be permissible under world trade law, in particular the General Agreement on Tariffs and Trade and the Agreement on Subsidies and Countervailing Measures. We conclude that despite remaining ambiguity in both the legal provisions and the pertinent case law, border tax adjustments are under certain circumstances compatible with world trade law. Yet, given persisting legal uncertainty, it seems likely that affected members of the World Trade Organization would challenge such energy tax adjustments at the border before the WTO dispute settlement mechanism.     

关税变化对中国贸易碳排放的影响研究北大核心CSCD

为了适应气候变化,中国作为世界上产生碳排放最多的国家,正在从多方面制定减少碳排放的计划,并提出了2060年实现碳中和的目标。随着贸易全球化,全球其他国家消费的排放越来越多地在中国生产。国家间的贸易条件受政策影响很大,关税的高低会导致商品的贸易出现变化,进而导致进出口商品包含排放的变化。本文结合中美两国的贸易冲突,对中美两国加征关税后的贸易变化进行模拟,结合全球贸易分析模型的结果与投入产出分析法,定量地研究了关税变动后中国进出口隐含排放的变化。研究发现,在中美加征关税后,中美两国的贸易量大幅减少,并导致两国贸易涉及的排放变少,而中国向世界出口的排放反而有所增加。另外,由于进口市场被冲击,中国从全世界进口的排放明显变少,进而导致中国净出口的碳排放在加征关税后变多,且集中于能源密集型产业。从结果看,中国在贸易受限的情况下依旧向世界出口了大量排放,通过贸易合作来促进新能源产业的进步或许可以更好地解决减排需求。     

Agricultural and forestry trade drives large share of tropical deforestation emissions

Deforestation, the second largest source of anthropogenic greenhouse gas emissions, is largely driven by expanding forestry and agriculture. However, despite agricultural expansion being increasingly driven by foreign demand, the links between deforestation and foreign demand for agricultural commodities have only been partially mapped. Here we present a pan-tropical quantification of carbon emissions from deforestation associated with the expansion of agriculture and forest plantations, and trace embodied emissions through global supply chains to consumers. We find that in the period 2010–2014, expansion of agriculture and tree plantations into forests across the tropics was associated with net emissions of approximately 2.6 gigatonnes carbon dioxide per year. Cattle and oilseed products account for over half of these emissions. Europe and China are major importers, and for many developed countries, deforestation emissions embodied in imports rival or exceed emissions from domestic agriculture. Depending on the trade model used, 29–39% of deforestation-related emissions were driven by international trade. This is substantially higher than the share of fossil carbon emissions embodied in trade, indicating that efforts to reduce greenhouse gas emissions from land-use change need to consider the role of international demand in driving deforestation. Additionally, we find that deforestation emissions are similar to, or larger than, other emissions in the carbon footprint of key forest-risk commodities. Similarly, deforestation emissions constitute a substantial share (˜15%) of the total carbon footprint of food consumption in EU countries. This highlights the need for consumption-based accounts to include emissions from deforestation, and for the implementation of policy measures that cross these international supply-chains if deforestation emissions are to be effectively reduced.     

Mitigating methane emissions from livestock: a global analysis of sectoral policies

Methane emissions from livestock enteric fermentation and manure management represent about 40% of total anthropogenic greenhouse gas emissions from the agriculture sector and are projected to increase substantially in the coming decades, with most of the growth occurring in non-Annex 1 countries. To mitigate livestock methane, incentive policies based on producer-level emissions are generally not feasible because of high administrative costs and producer transaction costs. In contrast, incentive policies based on sectoral emissions are likely administratively feasible, even in developing countries. This study uses an economic model of global agriculture to estimate the effects of two sectoral mitigation policies: a carbon tax and an emissions trading scheme based on average national methane emissions per unit of commodity. The analysis shows how the composition and location of livestock production and emissions change in response to the policies. Results illustrate the importance of global mitigation efforts: when policies are limited to Annex 1 countries, increased methane emissions in non-Annex 1 countries offset approximately two-thirds of Annex 1 emissions reductions. While non-Annex 1 countries face substantial disincentives to enacting domestic carbon taxes, developing countries could benefit from participating in a global sectoral emissions trading scheme. We illustrate one scheme in which non-Annex 1 countries collectively earn USD 2.4 billion annually from methane emission permit sales when methane is priced at USD 30/t CO₂-eq.     

A no cap but trade proposal for emission targets

One problem in international climate policy is the refusal of large developing countries to accept emission reduction targets. Brazil, China and India together account for about 20% of today's CO₂ emissions. We analyse the case in which there is no international agreement on emission reduction targets, but countries do have domestic targets, and trade permits across borders. We contrast two scenarios. In one scenario, Brazil, China and India adopt their business as usual emissions as their target. In this scenario, there are substantial exports of emission permits from developing to developed countries, and substantial economic gains for all. In the second scenario, Brazil, China and India reduce their emissions target so that they have no net economic gain from permit trade. Here, developing countries do not accept responsibility for climate change (as they bear no net costs), but they do contribute to an emission reduction policy by refusing to make money out of it. Adopting such break-even targets can be done at minor cost to developed and developing countries (roughly $2 bn/year each in extra costs and forgone benefits), while developing countries are still slightly better off than in the case without international emissions trade. This result is robust to variations in scenarios and parameters. It contrasts with Stewart and Wiener (2003) who propose granting ‘hot air’ to developing countries to seduce them to accept targets. In 2020, China and India could reduce their emissions by some 10% from the baseline without net economic costs.     

Spatially explicit assessment of water embodied in European trade: A product-level multi-regional input-output analysis

Responsible water management in an era of globalised supply chains needs to consider both local and regional water balances and international trade. In this paper, we assess the water footprints of total final demand in the EU-27 at a very detailed product level and spatial scale—an important step towards informed water policy. We apply the multi-regional input-output (MRIO) model EXIOBASE, including water data, to track the distribution of water use along product supply chains within and across countries. This enables the first spatially-explicit MRIO analysis of water embodied in Europe’s external trade for almost 11,000 watersheds world-wide, tracing indirect (“virtual”) water consumption in one country back to those watersheds where the water was actually extracted. We show that the EU-27 indirectly imports large quantities of blue and green water via international trade of products, most notably processed crop products, and these imports far exceed the water used from domestic sources. The Indus, Danube and Mississippi watersheds are the largest individual contributors to the EU-27’s final water consumption, which causes large environmental impacts due to water scarcity in both the Indus and Mississippi watersheds. We conclude by sketching out policy options to ensure that sustainable water management within and outside European borders is not compromised by European consumption.     

International trade undermines national emission reduction targets: New evidence from air pollution

Many developed countries in Annex B of the Kyoto Protocol have been able to report decreasing emissions, and some have officially fulfilled their CO₂ reduction commitments. This is in part because current reporting and regulatory regimes allow these countries to displace emissions intensive production offshore. Using a new highly detailed account of emissions embodied in international trade we investigate this phenomenon of emissions leakage. We independently confirm previous findings that adjusting for trade, developed countries emissions have increased, not decreased. We find that the sectors successfully holding or lowering their domestic emissions are often the same as those increasing their imports of embodied CO₂. We also find that the fastest growing flow paths of embodied CO₂ largely originate outside the Kyoto Annex B signatory nations. Finally, we find that historically the same phenomenon of emissions displacement has already occurred for air pollution, with the result that despite aggressive legislation in major emitters total global air pollution emissions have increased. If regulatory policies do not account for embodied imports, global emissions are likely to rise even if developed countries emitters enforce strong national emissions targets.     

Materials embodied in international trade – Global material extraction and consumption between 1995 and 2005

Production and consumption activities in industrialized countries are increasingly dependent on material and energy resources from other world regions and imply significant economic and environmental consequences in other regions around the world. The substitution of domestic material extraction and processing through imports is also shifting environmental burden abroad and thus extends the responsibility for environmental impacts as well as social consequences from the national to the global level. Based on the results of the Global Resource Accounting Model, this paper presents the first trade balances and consumption indicators for embodied materials in a time series from 1995 to 2005. The model includes 53 countries and two world regions. It is based on the 2009 edition of the input–output tables and bilateral trade data published by the Organisation for Economic Co-operation and Development (OECD) and is extended by physical data on global material extraction. The results quantify the global shift of embodied material resources from developing and emerging countries to the industrialized world. In addition to the level of industrialization and wealth, population density is identified as an important factor for the formation of physical trade patterns. Exports of embodied materials of less densely populated countries tend to surpass their imports, and vice versa. We also provide a quantitative comparison between conventionally applied indicators on material consumption based on direct material flows and indicators including embodied material flows. We show that the difference between those two indicators can be as much as 200%, calling for an adjustment of conventional national material flow indicators. Multi-regional input–output models prove to be a useful methodological approach to derive globally consistent and comprehensive data on material embodiments of trade and consumption.     

Carbon tariffs for financing clean development

In order to address carbon leakage and preserve the competitiveness of domestic industries, some industrialized Annex I countries have proposed to implement carbon tariffs. These tariffs would be levied on energy-intensive imports from developing non-Annex I countries that have not agreed to binding emissions reductions. This action could have detrimental welfare impacts, especially on those developing countries, and may not lead to significant reductions in leakage. A recent proposal is to use the revenues generated from carbon tariffs to finance clean development in the relevant exporting non-Annex I countries. This proposal is evaluated using an energy-economic model of the global economy. The model is supplemented by marginal abatement cost curves and bottom-up information on abatement potentials in order to represent how clean development financing affects emissions reductions. The results indicate that carbon tariffs could raise US$3.5–24.5 billion (with a central value of $9.8 billion) for clean development financing. This could reduce the emissions of non-Annex I countries by 5–15% and still leave funds available for other purposes, such as adaptation. Furthermore, recycling the revenues generated from carbon tariffs back to the exporting country itself could alleviate some of the negative welfare impacts associated with them. However, a net negative impact especially on the welfare and gross domestic product of developing countries would remain.     

Climate protection and newly industrialized countries: dilemmas and opportunities in Taiwan

Global climate policy currently is making efforts to mitigate greenhouse gas emissions of industrialized countries through implementation of the Kyoto Protocol. Yet, the development of greenhouse gas emissions in newly industrialized and developing countries is deeply influencing the perspectives of stabilizing the global climate system. This study takes a closer look at the challenges facing Taiwan as an illustrative example to analyze the trends of greenhouse gas emissions, to assess current strategies and their controversies, and to explore strategies for mobilizing national climate policies. Analyzing the aspects of emission caps, carbon taxes, and clean development mechanisms may shed light on the necessity of involving newly industrialized countries and joint reduction into global climate protection schemes. Hopefully, this analysis may provide inspiring insights about the international climate regime and to other newly industrialized and developing countries which can then adopt effective policies for stabilizing the global climate system.     

Creating a global warming implementation regime

This paper proposes a global warming implementation regime which addresses the issues of equity, flexibility, cost minimization, and population growth. Previously proposed international policy instruments, such as country by country targets, carbon taxes, and tradable permits, face major difficulties as stand alone proposals. The key element of the regime proposed here is to combine annual tradable permits which are allocated based on population in a fixed year with a small carbon tax ($5–10/tonne) on emissions in excess of permits. Both permits and carbon taxes are applied to national level governments, which in turn would use whatever mix of policies desired to reduce national emissions. It is suggested that the initial number of permits correspond to total global emissions in the base year; over time, the number of permits could be reduced and the tax rate increased if improved scientific knowledge so dictates. By allocating permits based on population the equity concerns of developing countries are addressed, while taxing emissions in excess of permit holdings removes the rigidity of a quota system and limits resource transfers by effectively capping the permit trading price, which is a major concern of industrialized countries. To accommodate the difficulties of countries which have not yet achieved the demographic transition, the permit allocation scheme could be subject to a one-time adjustment after 10–15 years based on some weighting of the initial and then-current populations. The proposed scheme is based on the premise that there is a large potential for reducing emissions in developed countries or limiting emission increases in developing countries, and the intention is to create competition between national level governments in implementing cost-effective emission reduction.     

Coal taxes as supply-side climate policy: a rationale for major exporters?

The shift away from coal is at the heart of the global low-carbon transition. Can governments of coal-producing countries help facilitate this transition and benefit from it? This paper analyses the case for coal taxes as supply-side climate policy implemented by large coal exporting countries. Coal taxes can reduce global carbon dioxide emissions and benefit coal-rich countries through improved terms-of-trade and tax revenue. We employ a multi-period equilibrium model of the international steam coal market to study a tax on steam coal levied by Australia alone, by a coalition of major exporting countries, by all exporters, and by all producers. A unilateral export tax has little impact on global emissions and global coal prices as other countries compensate for reduced export volumes from the taxing country. By contrast, a tax jointly levied by a coalition of major coal exporters would significantly reduce global emissions from steam coal and leave them with a net sector level welfare gain, approximated by the sum of producer surplus, consumer surplus, and tax revenue. Production taxes consistently yield higher tax revenues and have greater effects on global coal consumption with smaller rates of carbon leakages. Questions remain whether coal taxes by major suppliers would be politically feasible, even if they could yield economic benefits.     

Trading more food: Implications for land use,greenhouse gas emissions,and the food system

The volume of agricultural trade increased by more than ten times throughout the past six decades and is likely to continue with high rates in the future. Thereby, it largely affects environment and climate. We analyse future trade scenarios covering the period of 2005–2045 by evaluating economic and environmental effects using the global land-use model MAgPIE (“Model of Agricultural Production and its Impact on the Environment”). This is the first trade study using spatially explicit mapping of land use patterns and greenhouse gas emissions. We focus on three scenarios: the reference scenario fixes current trade patterns, the policy scenario follows a historically derived liberalisation pathway, and the liberalisation scenario assumes a path, which ends with full trade liberalisation in 2045.Further trade liberalisation leads to lower global costs of food. Regions with comparative advantages like Latin America for cereals and oil crops and China for livestock products will export more. In contrast, regions like the Middle East, North Africa, and South Asia face the highest increases of imports. Deforestation, mainly in Latin America, leads to significant amounts of additional carbon emissions due to trade liberalisation. Non-CO₂ emissions will mostly shift to China due to comparative advantages in livestock production and rising livestock demand in the region. Overall, further trade liberalisation leads to higher economic benefits at the expense of environment and climate, if no other regulations are put in place.     

Managing carbon-intensive materials in a decarbonizing world without a global price on carbon

Emissions from the production of iron and steel could constitute a significant share of a 2°C global emissions budget (around 19% under the IEA 2DS scenario). They need to be reduced, and this could be difficult under nationally based climate policy approaches. We compare a new set of nationally based modelling (the Deep Decarbonization Pathways Project) with best practice and technical limit benchmarks for iron and steel and cement emissions. We find that 2050 emissions from iron and steel and cement production represent an average 0.28?tCO₂ per capita in nationally based modelling results, very close to the technical limit benchmark of 0.21?tCO₂ per capita, and over 2.5 times lower than the best practice benchmark of 0.72?tCO₂ per capita. This suggests that national projections may be overly optimistic about achievable emissions reductions in the absence of global carbon pricing and an international research and development effort to develop low emissions technologies for emissions-intensive products. We also find that equal per capita emissions targets, often the basis of proposals for how global emissions budgets should be allocated, would be inadequate without global emissions trading. These results show that a nationally based global climate policy framework, as has been confirmed in the Paris Agreement, could lead to risks of overshooting global emissions targets for some countries and carbon leakage. Tailored approaches such as border taxes, sectoral emissions trading or carbon taxes, and consumption-based carbon pricing can help, but each faces difficulties. Ultimately, global efforts are needed to improve technology and material efficiency in emissions-intensive commodities manufacturing and use. Those efforts could be supported by technology standards and a globally coordinated R&D effort, and strengthened by the adoption of global emissions budgets for emissions-intensive traded goods.

Policy relevance

This article presents new empirical findings on global iron and steel and cement production in a low-carbon world economy, demonstrates the risks associated with a nationally based global climate policy framework as has been confirmed in the Paris Agreement, and analyses policy options to deal with those risks.     

An incentive mechanism for reducing emissions from conversion of intact and non-intact forests

This paper presents a new accounting mechanism in the context of the UNFCCC issue on reducing emissions from deforestation in developing countries, including technical options for determining baselines of forest conversions. This proposal builds on the recent scientific achievements related to the estimation of tropical deforestation rates and to the assessment of ‘intact’ forest areas. The distinction between ‘intact’ and ‘non intact’ forests used here arises from experience with satellite-based deforestation measurements and allows accounting for carbon losses from forest degradation. The proposed accounting system would use forest area conversion rates as input data. An optimal technical solution to set baselines would be to use historical average figures during the time period from 1990 to 2005. The system introduces two different schemes to account for preserved carbon: one for countries with high forest conversion rates where the desired outcome would be a reduction in their rates, and another for countries with low rates. A ‘global’ baseline rate would be used to discriminate between these two country categories (high and low rates). For the hypothetical accounting period 2013–2017 and considering 72% of the total tropical forest domain for which data are available, the scenario of a 10% reduction of the high rates and of the preservation of low rates would result in approximately 1.6 billion tCO₂ of avoided emissions. The resulting benefits of this reduction would be shared between those high-rate countries which reduced deforestation and those low-rate countries which did not increase their deforestation over an agreed threshold (e.g., half of “global” baseline rate).     

Do we know each other? Bilateral ties and the location of clean development mechanism projects

This paper examines how bilateral ties between developed (home) countries and developing (host) countries influence the location of Clean Development Mechanism projects (CDMs). With the home-host country pair as the unit of analysis (2,058 country-pairs), we employ a logistic regression model to analyze decisions of home countries in selecting the location for their CDMs. We are most interested in examining how home countries’ familiarity with the host country influences CDM location decisions. The familiarity factors are: (1) colonial history; (2) bilateral trade; and (3) bilateral aid. Using a binary logistical model, we find that that bilateral familiarity factors strongly influence CDM location decisions. Further, with respect to host country characteristics, we find that total carbon dioxide emissions and UNFCCC specific domestic institutions influence CDM location decisions, but not general investment institutions or high carbon intensity of host country economies.     

EU emissions trading and the cement sector: a spatial competition analysis

An oligopoly competition model is described and used to illustrate the potential effect of EU emissions trading and transport issues on the production decisions and profitability of cement producers in a typical western European country market. The role of geography is introduced from three viewpoints: the existence of regional markets, the fact that EU producers may operate multiple plants across these regions, and the possibility of production capacity constraints. A typical EU state is divided into a coastal region which is initially exposed to international competition, and an inland region which is initially protected. Assuming pure auctioning of EU Allowances and a range of CO₂ prices up to €50/t, our model predicts a large increase of imports into the coastal region. Consequences for the inland producers include reduced attractiveness of the coastal market, as well as increased competition from coastal producers and from non-EU imports. The model includes a number of simplifications and therefore does not claim to offer definitive predictions, but our results do suggest that an increase in non-EU imports could feasibly offset more than 70% of the decrease in EU cement sector emissions. The likely impact on producer profits is considered for each region, and the advantages and disadvantages of potential mitigating policy measures are reviewed for either the EU Allowance allocation process or border adjustments on cement products.