Environmental Tax : The Theory and The International Trend

Global warming issue is one of the biggest problems in the 21st century. Reducing the emission af the green house gases (CO2, CH4, N2O, HFC, PFC, SF6 ) is the most important policy for the developed countries that should take non regret policy. The 38 countries (so called Annex I countries) have agreed that the total reduction ot the GHGs in the average between 2008 to 2012 should be -5.2% comparing 1990 at the COP3 in Kyoto in 1997. Among the GHGs, CO2 has 55% contribution in the world toward the global warming, so the reduction of CO2 is the first priority for each country. In this paper I reviewed previous study and have created a new theory which is \u27\u27the International Environmental Tax" in the chapter 5. After researching the trend of the Environmental Tax Policy in the world, I have proposed the new Envitonmcntal Tax Policy to reduce CO2 and to protect the global warming.投稿論