気候緩和と持続可能な開発のための炭素税収配分：31カ国とインドネシアの比較エビデンス
Carbon Tax Revenue Allocation for Climate Mitigation and Sustainable Development: Comparative Evidence from 31 Countries and Indonesia (原題)
Zhafira Khairana, Yuki Mahardhito Adhitya Wardhana, Kosuke Mizuno
🤖 gxceed AI 要約
日本語
本研究は炭素税を導入する31カ国の税収配分メカニズムを比較し、インドネシアへの適用可能性を検討する。多くの国が気候関連目的へ一部を配分するが、その仕組みは大きく異なる。インドネシアは法的基盤を持つものの実施と配分設計は未整備であり、明確な設計・配分スキーム・社会的保護措置が政策効果を左右すると指摘する。
English
This study compares carbon tax revenue allocation across 31 countries and assesses its potential in Indonesia. Most cases earmark at least part of revenues for climate purposes, but mechanisms vary widely. Indonesia has a legal basis yet implementation and allocation remain underdeveloped. Policy effectiveness hinges on clear design, earmarking rules, and social protection.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では炭素税（地球温暖化対策税）やGX経済移行債など炭素価格・財源配分の議論が進む。税収の使途設計や社会的保護との両立を考える上で、各国比較と新興国の事例は参考になる。
In the global GX context
As carbon pricing expands under EU ETS, CBAM, and Article 6 debates, how revenues are earmarked and recycled is central to just transition and transition finance. This comparative evidence on earmarking design informs global policy scholarship on carbon tax revenue use.
👥 読者別の含意
🔬研究者:炭素税収配分の国際比較データと設計類型を提供し、政策評価研究の基礎となる。
🏢実務担当者:炭素価格導入が進む市場でのコスト影響と、税収使途に関する政策動向の把握に有用。
🏛政策担当者:炭素税の使途明確化・部門横断連携・制度能力構築の重要性を示す実務的示唆を提供する。
📄 Abstract（原文）
Carbon taxation is recognized as an economic instrument for internalizing the negative externalities of greenhouse gas emissions while supporting the transition to a low carbon economy. This study examines carbon tax revenue allocation across 31 countries and explores its implementation potential in Indonesia. The countries were purposively selected based on the existence of an operational carbon tax and the availability of verifiable information on revenue allocation as of 2025. The study employs a qualitative approach using descriptive methods and secondary data sourced from academic literature and public policy documents. The findings reveal that among 31 cases allocated at least part of their carbon-tax revenues to climate-related purposes. However, the allocation mechanisms varied considerably across countries. Indonesia has established a legal basis for carbon taxation, but its implementation and revenue allocation arrangements remain under development. The findings indicate that the effectiveness of carbon tax policy depends greatly on the clarity of its design, revenue allocation schemes, and the accompanying social protection mechanisms. Policymakers are encouraged to prioritize the strengthening of earmarking regulations, cross sectoral integration, and institutional capacity building to ensure that carbon tax revenues are effectively utilized for climate mitigation and sustainable development.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.38142/ijesss.v7i5.2066first seen 2026-10-02 04:41:56
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