气候变化应对机制的选择：碳税抑或碳排放权交易——基于WTO视角的分析*

Carbon Tax or Carbon Emissions Trading:Rational Choice under WTO

摘要:

内容：在气候变化的应对过程中,碳税和碳排放权交易机制被人们寄予厚望。从WTO的角度来看,碳税比碳排放权交易更佳,它可以在现行的GATT/WTO规制之下实施,无需在WTO体制下创设新的规则。碳税边境调整机制在WTO体制下容易获得合法地位,而碳排放权交易边境调整措施在WTO体制下存在不确定性。除非对WTO进行重大修改,碳排放权交易边境调整措施会带来层出不穷的国际贸易纠纷,进而给WTO体制本身带来巨大风险。

Abstract:

During the process of climate change mitigation,carbon tax and carbon emissions trading could play important role.From the perspective of WTO, carbon tax better than carbon emissions trading.This is because carbon tax could operate under existing GATT/WTO strcture without creating new rule.Carbon tax border adjustment have legality under WTO system,the legality of carbon emissions trading under WTO system is uncertain.Unless major amendment of WTO, carbon emissions trading will induce more international trade dispute,which will give risk to WTO system.