Real option model analysis in tax project under international carbon tax coordination mechanism

摘要

Carbon tax coordination around the world would be a way to control carbon emissions as a result of international climate problems that came out in Durban conference. This paper reviews deeply the domestic and international documents which introduced definition, property, functions about carbon tax and theoretical studies of real option in tax project. Meanwhile, this paper researches the real option model and factors among international carbon tariffs design. Finally, policy proposals about how to make carbon tax project and carbon tariffs design come out according to the complex political factors and natural environment. The textual innovation point lies in: real option model is introduced in carbon tax project and carbon tariffs design for the first time.