Draft of Climate Change Tax Proposal for a national dialog REPORT

29 August 2003
Expert Committee on Tax System to Combat Climate Change
Joint Committee on General Policy Planning and Global Environment
Central Environment Council

• Cover/Contents [PDF 19KB]
• Expert Committee Members [PDF 20KB]
• Process of Study by the Expert Committee [PDF 70KB]
• Considerations for the Compilation of this Report [PDF 91KB]
• Draft of Climate Change Tax: Proposal for a national dialog
  • Current state of measures for combating climate change, and merit of Climate Change Tax in this context [PDF 121KB]
    Why should we study Climate Change Tax?
  • Nature and requirements of a tax [PDF 50KB]
    What should we tax to combat climate change, and who will pay?
  • Thinking on Reducing the Tax Burden [PDF 53KB]
    For example, should companies and people who aggressively implemented measures also be assessed a tax?
  • Thinking on Uses for Tax Revenues [PDF 227KB]
    How should revenues from Climate Change Tax be used?
  • Thinking on relationship between existing energy-related taxes [PDF 23KB]
    There are already taxes on fossil fuels: petroleum/coal tax and volatile oil tax. If these taxes could reduce CO2 emissions, and the revenues from them could be used to combat climate change, then why are we studying Climate Change Tax?
  • Effects of Climate Change Tax and positive and negative impact on the economy [PDF 283KB]
    Petroleum and other sources of energy are required purchases. How will raising their tax burden affect the economy?
• Study of Alternate Proposals
  　Are there any other proposals for Climate Change Tax? [PDF 27KB]
• Conclusion:
  　Points for consideration for further study by the government [PDF 20KB]
• Reference: Conceptual Diagram of Draft for a Climate Change Tax [PDF 93KB]