Модель углеродного регулирования с учетом социально-экономических параметров

Вестник Московского университета. Серия 6: Экономика. 2026. Т. 61. № 4. С. 145–162.

Gazman V. D.

This article examines the theoretical and practical dimensions of carbon taxation. It assesses the extent to which the existing tax mechanism regulates CO2 emissions and whether tax revenues cover the damage caused by those emissions. The advantages and disadvantages of emissions trading systems and carbon taxes are analyzed. The article reviews the scholarly debate involving Nobel laureates and other leading researchers and compares approaches to estimating the social cost of carbon in relation to the existing tax system. It also evaluates the relationship among the indicators under consideration. The author proposes a methodology for calculating the social cost of carbon and presents estimates based on global statistics for 2023. The analysis demonstrates the need to account for the economic cost of premature deaths caused by atmospheric carbon dioxide emissions and the associated healthcare expenditures. The calculations indicate that substantial emission-related costs remain largely excluded from conventional estimates of the social cost of carbon. Carbon-tax revenue is estimated at only 3.2% of the social cost of carbon. The article formalizes the author’s measure of the adjusted levelized cost of electricity and proposes a unified taxation mechanism to encourage both economic and environmental performance. The mechanism would allow for a justified adjustment of the carbon-tax rate and the establishment of procedures for compensating firms at the federal and regional levels.

Keywords: carbon tax, социальная стоимость углерода, social cost of carbon, налог на углерод, CO2 emissions trading, квоты на выбросы СО2